2006 New York Code - 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 automotive 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.