2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
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  of
  taxation  and  finance  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  state  during  the  preceding calendar month and in the case of
  Diesel motor fuel, the number of gallons of enhanced Diesel  motor  fuel
  imported, the number of gallons enhanced and the number of gallons which
  have  been  sold or used. Provided, however, the commissioner may, if he
  deems it necessary in order to insure the payment of the  taxes  imposed
  by  this  article, require returns to be made at such times and covering
  such periods as he may deem necessary, and, by  regulation,  may  permit
  the  filing  of  returns  by  distributors  of  Diesel  motor  fuel on a
  quarterly, semi-annual or annual basis,  or  may  waive  the  filing  of
  returns  by  a  distributor  of Diesel motor fuel for such time and upon
  such terms as he may deem proper if satisfied that  no  tax  imposed  by
  this  article with respect to Diesel motor fuel is or will be payable by
  him during the time for which returns are  waived.  Such  returns  shall
  contain such further information as the commissioner shall require.  The
  fact  that  a  distributor's  name  is signed to a filed return shall be
  prima facie evidence for all  purposes  that  the  return  was  actually
  signed  by  such distributor.  Each such distributor shall, with respect
  to motor fuel, pay to the department with the filing of such return, the
  taxes imposed by this article on each gallon  of  motor  fuel  imported,
  manufactured  or sold by such distributor in the state, and so reported,
  during the period covered by such return. Each distributor  shall,  with
  respect  to  Diesel motor fuel, pay to the department with the filing of
  the return the taxes imposed by this article on the number of gallons of
  Diesel motor fuel sold or used or delivered  to  a  filling  station  or
  delivered  into  the  fuel  tank  of a motor vehicle   during the period
  covered by the return. Provided, however, that where a  distributor  has
  purchased  automotive  fuel upon which the taxes imposed by this article
  have been paid or paid over and in each instance the tax is included  in
  the  price,  a credit shall be allowed for the amount of such taxes upon
  the subsequent sale of such fuel to the extent that such  taxes  are  so
  paid and included in the price.
    2.  A distributor entitled to a refund under the provisions of section
  two hundred eighty-nine-c of this chapter, in lieu of such  refund,  may
  take  credit therefor on a return filed pursuant to this section, unless
  the commissioner shall withdraw such privilege.