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This entry was published on 2014-09-22
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Procedure, administration and disposition of revenues
§ 528. Procedure, administration and disposition of revenues. (a)
General. The provisions of subdivision two of section five hundred six
and sections five hundred seven through five hundred fifteen of this
chapter (excluding sections five hundred eight, five hundred twelve and
five hundred thirteen) shall apply to the provisions of this article
with the same force and effect as if the language of such subdivision
and sections had been incorporated in full into this article and had
expressly referred to the tax under this article, except to the extent
that any such provision is either inconsistent with or not relevant to
this article or inconsistent with a provision of any agreement which the
commissioner enters into pursuant to subdivision (b) of this section,
with such modification as may be necessary to adapt the language of such
provisions to the tax imposed by this article, provided that (1)
notwithstanding such section five hundred ten and subdivision four of
section two thousand six of this chapter, a determination, as provided
in such section five hundred ten, relating to the tax imposed by this
article, shall finally and conclusively fix such tax, unless the person
against whom it is assessed shall, within thirty days after the giving
of notice of such determination, petition the division of tax appeals
for a hearing, or unless the commissioner on the commissioner's own
motion shall redetermine the same; (2) the term "vehicular unit" shall
be read as "qualified motor vehicle"; (3) if the commissioner enters
into a cooperative agreement under this section, the reference in
section five hundred fourteen-a of this chapter to the United States
postmark shall include a postmark made by the Canadian postal service;
and (4) if the commissioner enters into a cooperative agreement under
this section, for purposes of applying subdivision four of section five
hundred fourteen of this chapter, the banks, banking houses or trust
companies which may be designated by the commissioner may include any
such banks, banking houses or trust companies designated or seeking
designation by other member jurisdictions. For purposes of determining
the amount of tax due in accordance with section five hundred ten of
this chapter as incorporated by this subdivision, any return filed
before the last day prescribed for its filing shall be deemed to be
filed on such last day. The commissioner is authorized to provide for
the joint administration, in whole or in part, of the tax imposed by
article twenty-one of this chapter and the tax imposed by this article.

(b) Cooperative agreements. Notwithstanding any inconsistent provision
of law, the commissioner is authorized to enter into a cooperative
agreement with other states, the District of Columbia or provinces or
territories of Canada for the administration of the tax imposed by this
article and similar taxes imposed by other member jurisdictions and for
the reporting and payment of tax to a single base state and a
proportional sharing of revenue of taxes relating to fuel use among the
jurisdictions where a qualified motor vehicle is operated. The agreement
may provide for determining the base state for carriers, carriers
records requirements, audit procedures, exchange of information, persons
eligible for tax licensing, defining qualified motor vehicles,
determining if bonding is required and requiring bonds to secure the tax
imposed by this article and similar taxes imposed by other member
jurisdictions, specifying reporting requirements and periods including
defining uniform penalty and interest rates for late reporting,
determining methods for collecting and forwarding of taxes, interest and
penalties to another jurisdiction, notice and timing of hearings and
other provisions as will facilitate the administration of the agreement.
The commissioner may, pursuant to the terms of the agreement, forward to
the proper officers of another member jurisdiction any information in
the commissioner's possession relating to the manufacture, receipt,
sale, use, transportation or shipment of motor fuel or diesel motor fuel
by any person and may share any information relating to the
administration of taxes pursuant to the agreement with such officers.
The commissioner may disclose to the proper officers of another member
jurisdiction the location of offices, motor vehicles and other real and
personal property of carriers. The agreement may provide for each member
jurisdiction to audit the records of persons based in the member
jurisdiction and determine taxes due each member jurisdiction. The
commissioner may adopt rules and regulations for the administration and
enforcement of the agreement. In connection with the administration of
taxes under such a cooperative agreement, the commissioner may enter
into an agreement with other member jurisdictions and any banks, banking
houses, trust companies or other similar institutions with respect to
the payment of any tax, fees, penalty or interest to such banks, banking
houses, trust companies or similar institutions and the filing of
returns and reports with such banks, banking houses, trust companies or
similar institutions as agent of the commissioner and such other member
jurisdictions. Pursuant to a written agreement made with one or more of
the appropriate departments, agencies, officers or instrumentalities of
other jurisdictions, the commissioner may let contracts for provision of
such services to the department and to one or more of such entities of
other jurisdictions; provided, that provisions shall be made in all such
agreements with the participating governmental entities and in all such
contracts let by the commissioner for the assumption by each of the
participating governmental entities of sole responsibility for its
proportionate share of the costs under the terms of such contract. The
commissioner may contract for such services jointly with and pursuant to
a contract let by the appropriate department, agency, officer or
instrumentality of another jurisdiction; provided that (1) the
commissioner shall approve the proposed terms and conditions of all such
joint governmental contracts, (2) the letting of such joint governmental
contract shall be based on invitation of competitive bids or proposals,
and (3) the participation by the department in any such joint contract
shall be preceded by an evaluation and finding in writing by the
commissioner that a reasonable potential exists for the saving of costs
by the state, by means of such joint governmental contract.

(c) Rate changes. In the event the rate of tax imposed under this
article or under section three hundred one-h of this chapter or the rate
of surcharge imposed on such tax changes and such change does not
coincide with the beginning of a reporting period, the rates of tax and
surcharge for the reporting period which includes such change shall be
equal to the sum of the respective rates otherwise applicable in each
month of the reporting period divided by the number of months in the
reporting period.

(d) Construction. In the event the commissioner, pursuant to the
authority of this article, enters into a cooperative agreement as
provided in this section, the commissioner shall carry out any provision
of such agreement required for continued New York state participation in
such agreement, to the extent not inconsistent with a specific
requirement of this article or any other provision of the laws and the
constitution of the state of New York.