2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
301-H - Tax relating to carriers.

§  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) previously thereto, have not
  been included in the measure of the tax imposed by section three hundred
  one-a of this article and  (ii)  are  consumed  in  this  state  in  the
  operation  of  such  qualified motor vehicles. Such number of gallons so
  imported shall be the positive difference between the gallonage consumed
  by the carrier in this state in  its  operations  during  the  reporting
  period  and  the gallonage purchased by the carrier in this state during
  the reporting period, which gallonage has been included in  the  measure
  of  the tax imposed by such section three hundred one-a of this article.
  Each carrier shall be entitled to a credit, equal to the tax under  this
  article absorbed by such carrier with respect to any excess of gallonage
  purchased  in  the  state  during the reporting period over gallonage so
  consumed in this state during such period, against  the  tax  for  which
  such carrier would otherwise be liable for the eight succeeding calendar
  quarters following the end of the reporting period for which such excess
  was  derived,  or,  if a claim for refund is filed on or before the last
  day of the month immediately following the four-year  period  commencing
  with  the end of the reporting period for which such excess was derived,
  the amount of such credit shall be refunded.
    (2) The rate of the tax imposed by this section shall be equal to  the
  motor fuel and automotive-type diesel motor fuel rate set by subdivision
  (e) of section three hundred one-a plus the rate of the supplemental tax
  imposed by section three hundred one-j of this article as such rates are
  specified  therein  and  as  they  may  be  adjusted as provided in such
  provisions. In addition, the tax  surcharge  imposed  by  section  three
  hundred-one-g  of  this article shall be imposed with respect to the tax
  imposed by this section as if the tax imposed hereunder were imposed  by
  section three hundred-one-a of this article.
    (3)  The  tax  and tax surcharge shall be upon the carrier, as defined
  for purposes of the tax imposed by article twenty-one-A of this chapter,
  except that where the carrier is not the owner of such  qualified  motor
  vehicle,  the  tax  shall be a joint and several liability upon both the
  carrier and the owner. The term "qualified  motor  vehicle"  shall  mean
  such term as defined for the purposes of the tax imposed by such article
  twenty-one-A.   The   exemptions   provided   by  section  five  hundred
  twenty-five of such article twenty-one-A shall apply to the tax  imposed
  by this section.
    (b)  Procedures. Any provision of section three hundred fifteen or any
  other provision of this article to  the  contrary  notwithstanding,  the
  provisions  of  sections  five  hundred  twenty-six through five hundred
  twenty-eight of this chapter,  including  those  provisions  of  article
  twenty-one-A  of  this  chapter  relating to penalty and interest, shall
  apply to the administration of and procedures with respect  to  the  tax
  imposed  by  this section in the same manner and with the same force and
  effect as if the language of such sections had been incorporated in full
  into this section and had expressly  referred  to  the  tax  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.
    (c) Joint administration. The commissioner  shall  jointly  administer
  the  taxes  imposed  by article twenty-one-A of this chapter and the tax
  imposed by this section, including  the  joint  reporting  and  payment,
  assessment,  collection,  determination  and  refund  or  credit of such
  taxes.  For  purposes  of  the  joint  administration  of   taxes,   the

commissioner's   functions  under  such  article  twenty-one-A  and  any
  returns, forms, statements, documents or information to be submitted  to
  the  commissioner  under  such article, any books and records to be kept
  for  purposes  of  the  taxes  imposed by such article, any schedules of
  amounts to be collected under such article, and  the  payment  of  taxes
  under  such  article, shall apply to the tax imposed by this section and
  shall be on a joint basis with respect  to  such  tax  imposed  by  this
  section and the taxes imposed by such article.
    (d)  Disposition.  Any  provision  of  this  article  to  the contrary
  notwithstanding, the full  amount  of  tax,  as  well  as  interest  and
  penalties  relating  thereto,  collected or received by the commissioner
  under this section shall be deposited and disposed of  pursuant  to  the
  provisions  of  section  one  hundred  seventy-one-a  of  this  chapter.
  Beginning on April first, two thousand one, all the moneys  received  by
  the  commissioner  pursuant  to  the provisions of this section shall be
  deposited in the dedicated fund accounts pursuant to subdivision (d)  of
  section three hundred one-j of this article.