2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
315 - Practice and procedure.

§  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 article in the same  manner  and  with  the  same
  force  and  effect  as  if the language of such subsections (g) and (j),
  section  one  thousand  ninety-three  and  article  twelve-A  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 a provision of this article or is not  relevant
  to  this  article  or  that  the provisions of such article twelve-A are
  inconsistent with the provisions of such subsections (g) and (j) or with
  such section one thousand ninety-three.
    (b) Joint administration of taxes.  In addition to the powers  granted
  to  the  commissioner  in  this  chapter,  the  commissioner  is  hereby
  authorized to make provisions for the joint administration, in whole  or
  in  part, of the taxes imposed by articles twelve-A and twenty-eight and
  pursuant to the authority of article twenty-nine of  this  chapter  upon
  automotive  fuel  and  the  taxes imposed by this article, including the
  joint reporting, assessment, collection,  determination  and  refund  of
  such  taxes,  and  for  that  purpose  to  prescribe  that  any  of  the
  commissioner's functions under such articles, and  any  returns,  forms,
  statements, documents or information to be submitted to the commissioner
  under  such  articles,  any books and records to be kept for purposes of
  the taxes imposed or authorized to be  imposed  by  such  articles,  any
  schedules   of   amounts  to  be  collected  under  such  articles,  any
  registration required under such articles,  and  the  payment  of  taxes
  under such articles, shall be on a joint basis with respect to the taxes
  imposed  by or pursuant to such articles.  Provided, notwithstanding any
  provision of this article to the contrary, in the furtherance  of  joint
  administration, the provisions of subdivision one of section two hundred
  eighty-five-a  and  subdivision one of section two hundred eighty-nine-c
  of this chapter shall apply to the taxes imposed under this article with
  the same force and effect as if those provisions  specifically  referred
  to  the  taxes  imposed  hereunder  and all the products with respect to
  which the taxes are imposed under this article.   Provided,  further,  a
  reimbursement  (or  credit) of taxes imposed under this article shall be
  available to subsequent purchasers of motor fuel, diesel motor  fuel  or
  residual   petroleum   product  under  the  circumstances  specified  in
  subdivision eight of section two hundred eighty-nine-c of  this  chapter
  with  respect  to  the  export  of such products.   In addition, all the
  provisions of subdivision one of section two hundred eighty-six of  this
  chapter  shall  be  applicable  to  all  of the products included in the
  measure of the tax imposed  by  this  article  and  the  powers  of  the
  commissioner  in  administering  the  tax  imposed by this article shall
  include  these  set  forth  in  such   subdivision.      Moreover,   the
  commissioner,  in  order to preserve the revenue from the tax imposed by
  this article,  shall,  by  regulation,  require  that  the  movement  of
  residual  petroleum  product  into  or in this state be accompanied by a
  tracking document.  Such manifest or other tracking  document  shall  be
  prescribed  only  after consultation with the state motor fuels taxation
  advisory council (created by section forty-one of chapter forty-four  of
  the laws of nineteen hundred eighty-five) as to its form and content and
  as  to  whether  an  existing  industry  document (or a modified version
  thereof) may adequately serve the tracking purpose so that such existing
  industry document may be prescribed as the tracking document.  Also, the
  commissioner may require (i) that  any  returns,  forms,  statements  or

other  document with respect to motor fuel or diesel motor fuel required
  of transporters or terminal operators under  such  article  twelve-A  of
  this   chapter   apply  with  the  same  force  and  effect  to  persons
  transporting or storing residual petroleum product, (ii) a certification
  that  particular  gallonage of motor fuel, diesel motor fuel or residual
  petroleum product has been included in the measure of the tax imposed by
  this  article  and  such  tax  has  been  paid,  and  (iii)   that   the
  certification  required pursuant to section two hundred eighty-five-a or
  two hundred eighty-five-b of this chapter be expanded to include the tax
  imposed by this article.