§ 300. General definitions.–As used in this article: (a) The term “corporation” includes a corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by certificate or other written instrument. “Corporation” shall also include any corporation whose business is being conducted by any receiver, referee, […]
§ 301-a. Imposition of tax. (a) General. Notwithstanding any other provision of this chapter, or of any other law, there is hereby imposed upon every petroleum business for the privilege of engaging in business, doing business, employing capital, owning or leasing property, or maintaining an office in this state, a monthly tax for each or […]
§ 301-b. Exemptions. The following gallonage otherwise includable in the measure of the tax imposed by section three hundred one-a of this article on a petroleum business shall be exempt from the measure of tax on such petroleum business: (a) Products. (1) Kerosene sold or used by a petroleum business which is registered under article […]
§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible for reimbursement of tax with respect to the following gallonage, subsequently sold by such purchaser in accordance with subdivision (a), (b), (e), (h), (j), (k), (n) or (o) of this section or used by such purchaser in accordance with subdivision (c), (d), (f), (g), (i), […]
§ 301-d. Utility credit or reimbursement. (a) Gallonage eligible for credit or reimbursement. An electric corporation, as defined in subdivision thirteen of section two of the public service law, subject to the supervision of the department of public service, shall be entitled to a credit against the tax imposed by section three hundred one-a of […]
§ 301-e. Aviation fuel business. (a) Notwithstanding any other provision of this chapter, for taxable months commencing on and after the first day of September, nineteen hundred ninety, there is hereby imposed upon every aviation fuel business for the privilege of engaging in business, doing business, employing capital, owning or leasing property, or maintaining an […]
§ 301-h. Tax relating to carriers. (a)(1) Notwithstanding any other provision of this chapter, there is hereby imposed a monthly tax measured by the rate of the tax hereunder times the number of gallons of motor fuel and diesel motor fuel imported into this state in the fuel tanks of qualified motor vehicles which (i) […]
§ 301-j. Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax. (a) Imposition of tax. (1) In addition to the taxes imposed by sections three hundred one-a and three hundred one-e of this article, there is hereby imposed upon every petroleum business subject to tax imposed under section […]
§ 301-l. Refund for tax with respect to in-bulk consumer bad debt. There shall be allowed to a registered petroleum business or aviation fuel business a refund under this section for the taxes imposed by sections three hundred one-a, three hundred one-e, and three hundred one-j of this article for the tax paid under such […]
§ 301-m. Credit or reimbursement for certain governmental purchases by credit card. Notwithstanding any provision of the law to the contrary, tax paid pursuant to this article in respect to motor fuel or diesel motor fuel purchased by a government entity and paid for by such government entity with a credit card shall be reimbursed […]
§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum business with respect to diesel motor fuel must be registered with the department of […]
§ 305. Exempt entities.–No corporation or unincorporated business shall be a petroleum business subject to tax under this article because it imported or caused motor fuel, diesel motor fuel or residual petroleum product to be imported into this state or produced, refined, manufactured or compounded such products in this state where such motor fuel, diesel […]
§ 308. Returns and payment of tax.–(a) General.–Every petroleum business subject to tax under this article shall monthly, on or before the twentieth day following the close of its taxable month, file a return which shall state (i) the number of gallons of motor fuel imported or caused to be imported into this state for […]
§ 310. Corporate petroleum businesses; collection of taxes and penalties.–(a) Designation for service of process.–Every petroleum business which is a corporation, except such a petroleum business having a certificate of authority under section two hundred twelve of the general corporation law or having authority to do business by virtue of section thirteen hundred five of […]
§ 312. Deposit and disposition of revenue.– (a) Except as otherwise provided, of all taxes, interest and penalties collected or received on or after April first, two thousand one, from the taxes imposed by section three hundred one-a of this article, (i) initially eighty and three-tenths percent shall be deposited, as prescribed by subdivision (d) […]
§ 313. Limitation of time.–The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, appraise, assess, determine or enforce the collection of any tax or penalty prescribed by this article; provided, however, that as […]
§ 314. Secrecy.– (a) General.–Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any officer or employee of the department of taxation and finance, or any person who, pursuant to this section, is permitted to inspect any return, or to whom any information […]
§ 315. Practice and procedure.–(a) The provisions of subsections (g) and (j) of section one thousand ninety-two, section one thousand ninety-three and article twelve-A of this chapter, including those provisions of such article twelve-A relating to penalty and interest, shall apply to the administration of and procedure with respect to the tax imposed under this […]
