2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
283-A - Licensing of importing transporters.

§  283-a. Licensing of importing transporters. 1. The department, upon
  the application of a person who transports  motor  fuel,  shall  license
  such person as an importing transporter or exporting transporter, as the
  case  may  be, under this article except as provided in subdivisions two
  and five of this section. The application shall be in a form and contain
  such data as the department shall prescribe. No person, unless  licensed
  as  an  importing  transporter,  shall transport motor fuel in the state
  where such motor  fuel  is  being  imported  into  the  state  for  use,
  distribution,  storage or sale in the state.  No person, unless licensed
  as an exporting transporter, shall transport motor fuel  in  this  state
  where  such  motor  fuel is being exported from a point in this state to
  without this state.
    2. Where a person  files  an  application  for  licensing  under  this
  section  and in considering such application the commissioner ascertains
  that (a) any tax imposed under this chapter or any  related  statute  as
  defined  in  section  eighteen  hundred of this chapter has been finally
  determined to be due from such applicant or from any  officer,  director
  or  partner of such applicant, shareholder directly or indirectly owning
  more than ten percent of the number of shares of stock of such applicant
  (where such applicant is a corporation) entitling the holder thereof  to
  vote  for  the  election of directors or trustees, or any shareholder or
  employee of such applicant under a  duty  to  file  a  return  under  or
  pursuant to the authority of this article or pay the taxes imposed by or
  pursuant  to  the authority of this article on behalf of such applicant,
  and has not been paid in full, (b) a liability for the penalty  provided
  for  under  subdivision two of section two hundred eighty-nine-b of this
  article has been finally determined to be due from an officer, director,
  shareholder directly or indirectly owning more than ten percent  of  the
  number  of  shares of stock of such applicant (where such applicant is a
  corporation) entitling the holder thereof to vote for  the  election  of
  directors  or  trustees,  employee  or  partner  of  such applicant or a
  shareholder of such applicant under a duty to file  a  return  under  or
  pursuant to the authority of this article or pay the taxes imposed by or
  pursuant  to  the authority of this article on behalf of such applicant,
  and has not been paid in full, (c) such applicant has been convicted  of
  a crime provided for in this chapter or has been convicted under the tax
  laws  or  penal  laws  of any other state, or a political subdivision of
  this state or such other state, or of the United States  of  a  criminal
  offense  which,  if  committed  and  prosecuted  in  this  state,  would
  constitute a similar crime under this chapter, within the preceding five
  years, (d)  an  officer,  director  or  partner  of  such  applicant,  a
  shareholder  directly  or indirectly owning more than ten percent of the
  number of shares of stock of such applicant (where such applicant  is  a
  corporation)  entitling  the  holder thereof to vote for the election of
  directors or trustees, or an employee or shareholder of  such  applicant
  who,  as  such employee or shareholder, is under a duty to file a return
  under or pursuant to the authority of this  article  or  pay  the  taxes
  imposed  by  or  pursuant  to the authority of this article on behalf of
  such applicant, has been convicted of  a  crime  provided  for  in  this
  chapter  or  has  been convicted under the tax laws or penal laws of any
  other state, or a political subdivision of  this  state  or  such  other
  state, or of the United States of a criminal offense which, if committed
  and  prosecuted  in  this  state, would constitute a similar crime under
  this chapter, within the preceding five years, or an  employee  of  such
  applicant was, in his capacity as a person under a duty to file a return
  under  or  pursuant  to  the  authority of this article or pay the taxes
  imposed by or pursuant to the authority of this article on behalf of any
  person, convicted of a crime provided for in this chapter  or  has  been

convicted  under  the  tax  laws  or penal laws of any other state, or a
  political subdivision of this state or  such  other  state,  or  of  the
  United  States  of a criminal offense which, if committed and prosecuted
  in  this  state,  would  constitute  a similar crime under this chapter,
  within the preceding five years, (e)  such  applicant,  or  an  officer,
  director   or   partner  of  such  applicant,  shareholder  directly  or
  indirectly owning more than ten percent of the number of shares of stock
  of such applicant (where such applicant is a corporation) entitling  the
  holder  thereof  to  vote  for the election of directors or trustees, or
  employee or shareholder of such applicant under a duty to file a  return
  under  or  pursuant to the authority of this article or to pay the taxes
  imposed by or pursuant to the authority of this  article  on  behalf  of
  such  applicant,  who  was  an  officer,  director or partner of another
  person, or who directly or indirectly owned more than ten percent of the
  number of shares of stock of another person (where such other person  is
  a  corporation) entitling the holder thereof to vote for the election of
  directors or trustees, or who was an employee or shareholder of  another
  person  under a duty to file a return under or pursuant to the authority
  of this article or pay the taxes imposed by or pursuant to the authority
  of this article on behalf of such other  person  at  the  time  any  tax
  imposed  under this chapter or any related statute as defined in section
  eighteen hundred of this chapter was finally determined to be  due  from
  such  other  person  and where such tax has not been paid in full, or at
  the time such other person was convicted of a crime provided for in this
  chapter or has been convicted under the tax laws or penal  laws  of  any
  other  state,  or  a  political  subdivision of this state or such other
  state, or of the United State of a criminal offense which, if  committed
  and  prosecuted  in  this  state, would constitute a similar crime under
  this chapter, within the preceding five years or at the time the license
  of such other person was cancelled or suspended pursuant to  subdivision
  four  of  this  section  within the preceding five years, or at the time
  such other person committed any of the acts or omissions which  are,  or
  was  convicted  as, specified in subdivision four of this section within
  the preceding five years, provided, however, where an applicant or  such
  officer,  director,  partner,  shareholder or employee of such applicant
  was only an employee of another person, the  applicable  examination  of
  tax  payment  history of such other person shall be limited to the taxes
  imposed by this article or by or pursuant  to  article  twenty-eight  or
  twenty-nine  of  this  chapter  with  respect  to  motor  fuel  and  the
  applicable examination of prior criminal convictions shall be limited to
  those which relate to motor fuel, (f) the license of such  applicant  or
  of  an  officer,  director  or  partner  of  such applicant, shareholder
  directly or indirectly owning more than ten percent  of  the  number  of
  shares   of   stock  of  such  applicant  (where  such  applicant  is  a
  corporation) entitling the holder thereof to vote for  the  election  of
  directors  or  trustees,  or  employee  or shareholder of such applicant
  under a duty to file a return under or pursuant to the authority of this
  article or to pay the taxes imposed by or pursuant to the  authority  of
  this article on behalf of such applicant has been cancelled or suspended
  pursuant  to  subdivision four of this section within the preceding five
  years, or (g) the applicant, an officer,  director  or  partner  of  the
  applicant,  a  shareholder  directly  or indirectly owning more than ten
  percent of the number of shares of stock of such applicant  (where  such
  applicant is a corporation) entitling the holder thereof to vote for the
  election of directors or trustees, or an employee or shareholder of such
  applicant  under  a  duty  to  file  a  return  under or pursuant to the
  authority of this article or to pay the taxes imposed by or pursuant  to
  the  authority of this article on behalf of the applicant, has committed

any of the acts or omissions which are, or was convicted  as,  specified
  in subdivision four of this section within the preceding five years, the
  commissioner may refuse to register such applicant.
    3.  The  commissioner  may  require a transporter seeking licensing to
  file with the department a bond issued by a surety company  approved  by
  the  superintendent  of  insurance as to solvency and responsibility and
  authorized  to  transact  business  in  this  state  or  other  security
  acceptable  to  the commissioner, in such amount as the commissioner may
  fix, in an amount determined in accordance with  rules  and  regulations
  prescribed  by  the  commissioner,  to  secure  the  performance by such
  transporter of the duties and responsibilities required (i) pursuant  to
  this  article and (ii) pursuant to articles twenty-eight and twenty-nine
  of this chapter with respect to motor fuel. The commissioner may require
  that such a bond or other security be  filed  before  a  transporter  is
  licensed,  and  the  amount thereof may be increased at any time when in
  the commissioner's judgment the same is  necessary.  If  securities  are
  deposited  as  security under this subdivision, such securities shall be
  kept in the joint custody of the comptroller and  the  commissioner  and
  may  be  sold  by  the  commissioner if it becomes necessary so to do in
  order to recover  against such transporter but no such sale shall be had
  until after such transporter shall have had opportunity to litigate  the
  validity  of the liability if it elects so to do. Upon any such sale the
  surplus,  if  any,  above  the  sums  due  shall  be  returned  to  such
  transporter.  The  department, when authorized by the transporter, shall
  furnish information regarding the transporter's license  and  any  other
  information which the transporter authorizes it to disclose.
    4.  The  license  of  any  importing  or  exporting transporter may be
  cancelled or suspended by the  commissioner  where  a  licensee,  or  an
  officer,  director, shareholder, employee or partner of the licensee who
  as such officer, director, shareholder, employee or partner is  under  a
  duty  to act for such licensee or any shareholder directly or indirectly
  owning more than ten percent of the number of shares  of  stock  of  the
  licensee  (where  such  licensee  is a corporation) entitling the holder
  thereof to vote for the  election  of  directors  or  trustees  of  such
  licensee,  fails  to file a bond or other security when required or when
  the amount thereof is increased, or fails to  comply  with  any  of  the
  provisions  of this article or article twenty-eight of this chapter with
  respect to motor fuel or any rule or regulation with  respect  to  motor
  fuel  adopted  pursuant  to  such  articles  by the department or by the
  commissioner, or knowingly aids and abets another  person  in  violating
  any of the provisions of such articles or of any such rule or regulation
  with  respect  to  motor  fuel, or transfers its license as an importing
  transporter or exporting transporter.  A license may also  be  cancelled
  or  suspended  if  the  commissioner  determines  that  a licensee or an
  officer, director, shareholder, employee or partner of the licensee  who
  as  such  officer, director, shareholder, employee or partner is under a
  duty to act for such licensee or any shareholder directly or  indirectly
  owning  more  than  ten  percent of the number of shares of stock of the
  licensee (where such licensee is a  corporation)  entitling  the  holder
  thereof  to  vote  for  the  election  of  directors or trustees of such
  licensee:
    (i) commits fraud or deceit in his operations as a transporter or  has
  committed fraud or deceit in procuring his license;
    (ii)  has  been convicted in a court of competent jurisdiction, either
  within or without the state, of a felony, as defined  under  subdivision
  eight  of  section  two hundred eighty-three of this article, bearing on
  such transporter's duties and obligations under this chapter;

(iii) has knowingly aided and abetted a person who is  not  registered
  as  a  distributor in the importation, production, refining, manufacture
  or compounding of motor fuel; or
    (iv)  has  knowingly  aided and abetted the distribution of motor fuel
  imported, caused to be  imported,  produced,  refined,  manufactured  or
  compounded by a distributor who is not registered by the department.
    A  license  may  also  be  cancelled  or suspended if the commissioner
  determines  that  a  licensee  or  an  officer,  director,  shareholder,
  employee  or  partner  of  the  licensee  who as such officer, director,
  shareholder, employee or partner  is  under  a  duty  to  act  for  such
  licensee  or any shareholder directly or indirectly owning more than ten
  percent of the number of shares of stock of  the  licensee  (where  such
  licensee  is a corporation) entitling the holder thereof to vote for the
  election of directors or trustees of  such  licensee,  was  an  officer,
  director, shareholder, employee or partner of another person who as such
  officer,  director, shareholder, employee or partner was under a duty to
  act for such other person or was a shareholder  directly  or  indirectly
  owning  more  than  ten percent of the number of shares of stock of such
  other person (where such other person is a  corporation)  entitling  the
  holder thereof to vote for the election of directors or trustees of such
  other  person at the time such other person committed any of the acts or
  omissions which are, or was convicted as, specified in this  subdivision
  within the preceding five years.
    5.  A  license  shall  not  be  cancelled  or  suspended  nor shall an
  application for a license be refused unless the  licensee  or  applicant
  for  a  license has had an opportunity for a hearing, provided, however,
  that an application for a license may be denied without a prior hearing.
  Provided, further, a license may be cancelled  or  suspended  without  a
  prior hearing, for failure to file a return or report within ten days of
  the  date prescribed for  filing under this article or for nonpayment of
  any sums due  pursuant  to  this  article  or  article  twenty-eight  or
  twenty-nine  of  this chapter with respect to motor fuel if the licensee
  shall have failed to file such return  or report or pay such sums within
  ten days after the date the demand therefor is  sent  by  registered  or
  certified   mail  to  the  address  of  the  transporter  given  in  his
  application for a license, or an address substituted therefor as in this
  subdivision. A license may also be cancelled or  suspended  prior  to  a
  hearing for the failure to continue to maintain in full force and effect
  at  all  times  the  bond or other security filed with the commissioner.
  Provided, however, if a surety bond is cancelled  prior  to  expiration,
  the  commissioner, after considering all the relevant circumstances, may
  make such other arrangements and require the filing of such  other  bond
  or  other  security  as  the  commissioner  deems appropriate. Provided,
  further, a license may be cancelled or suspended prior to a hearing  for
  the transfer of such license. A transporter shall immediately inform the
  department,  in  writing,  of  any  change  in  its  address and, if the
  transporter is a  corporation  or  partnership,  the  transporter  shall
  immediately  inform  the  department,  in  writing, of any change in its
  officers, directors or partners or their residence addresses as shown in
  its application for a license.
    6. The provisions of subdivisions six, eight, nine and ten of  section
  two  hundred  eighty-three of this article shall apply to the provisions
  of this section in the same manner and with the same force and effect as
  if the language of these subdivisions had been incorporated in full into
  this section and had expressly referred to the  importing  transporter's
  license  or  the  exporting  transporter's  license  under this section,
  except to the extent that any such provision is either inconsistent with
  a provision of this section or is not relevant to this section.

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