290 – Imposition of Tax.
§ 290. Imposition of tax. (a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the internal revenue code of nineteen hundred fifty-four and every trust described in paragraph two of subsection (b) of section five hundred eleven of such code […]
290-A – Tax Surcharge.
§ 290-A. Tax surcharge. 1. In addition to the tax imposed under section two hundred ninety of this article, there is hereby imposed, for taxable years ending after June thirtieth, nineteen hundred ninety and before July first, nineteen hundred ninety-seven, a tax surcharge at the rate of fifteen percent in the case of taxable years […]
291 – Meaning of Terms.
§ 291. Meaning of terms. (a) Any terms used in this article shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference in this article to the laws of the United States […]
292 – Unrelated Business Taxable Income.
§ 292. Unrelated business taxable income. (a) The unrelated business taxable income of a taxpayer subject to the tax imposed by section two hundred ninety shall be such taxpayer’s federal unrelated business taxable income, as defined in the laws of the United States for the taxable year, with the following modifications: (1) There shall be […]
286-A – Records and Reports of Transportation of Motor Fuel and Diesel Motor Fuel.
§ 286-a. Records and reports of transportation of motor fuel and diesel motor fuel. Every person transporting motor fuel or diesel motor fuel within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a true and accurate record of all motor fuel and diesel motor fuel […]
286-B – Transportation of Motor Fuel or Diesel Motor Fuel; Manifest Required.
§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest required. 1. The master or other person in charge of any barge, tanker or other vessel in which motor fuel or diesel motor fuel is being transported over any of the navigable waters of this state, the operator of a motor vehicle in which […]
287 – Payment of Tax; Returns.
§ 287. Payment of tax; returns. 1. Every distributor shall, on or before the twentieth day of each month, file with the department a return, on forms to be prescribed by the commissioner and furnished by such department, stating the number of gallons of motor fuel imported, manufactured or sold by such distributor in the […]
288 – Determination of Tax.
§ 288. Determination of tax. 1. (a) Except as otherwise provided in this section, if a distributor files a return under this article, but such return is incorrect or insufficient, the state tax commission shall determine the amount of tax due at any time within three years after the return was filed (whether or not […]
288-A – Jeopardy Assessments.
§ 288-a. Jeopardy assessments. If the tax commission believes that the collection of any tax will be jeopardized by delay it may determine the amount of such tax and assess the same, together with all interest and penalties provided by law, against any person liable therefor prior to the filing of his return and prior […]
289 – Proceedings to Recover Tax.
§ 289. Proceedings to recover tax. Whenever any distributor shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the department of taxation and finance, enforce payment of such tax by civil action in the […]