2010 New York Code
TAX - Tax
Article 28 - SALES AND COMPENSATING USE TAXES
Part 3 - (1115 - 1123) EXEMPTIONS
1120 - Refunds and credits with respect to motor fuel and diesel motor fuel.

§  1120.  Refunds  and  credits  with respect to motor fuel and diesel
  motor fuel. (a) Retail vendor. (1) A vendor  of  motor  fuel  or  diesel
  motor  fuel  who  or  which  is required to collect the taxes imposed by
  subdivision (a) of section eleven hundred five of this article  and  any
  like  tax  imposed  pursuant  to the authority of article twenty-nine of
  this chapter shall be allowed a refund or credit against the  amount  of
  tax  collected  and required to be remitted to the commissioner pursuant
  to the provisions of section eleven hundred thirty-seven of this article
  upon the retail sale of motor fuel or diesel motor fuel in the amount of
  the tax on such fuel prepaid by or passed through to and included in the
  price paid by such vendor pursuant to the provisions of  section  eleven
  hundred two of this article.
    (2)  A  refund or credit shall also be allowed such vendor for the tax
  prepaid by or passed through to and included in the price paid  by  such
  vendor  upon  any  motor  fuel  or  diesel  motor  fuel  pursuant to the
  provisions of section eleven hundred two of this article if such fuel is
  sold at retail by  such  vendor  under  circumstances  where  the  taxes
  imposed  by  section eleven hundred five of this article and pursuant to
  the authority of article twenty-nine of this chapter are not required by
  the provisions of  this  article  to  be  collected  and  remitted  upon
  receipts from a retail sale thereof.
    (b) Retail user. A purchaser, user or consumer of motor fuel or diesel
  motor  fuel at retail who or which is required to pay the tax imposed by
  section eleven hundred ten of this article  and  any  like  tax  imposed
  pursuant  to  the  authority of article twenty-nine of this chapter with
  respect to the purchase of or the use or consumption of such fuel  shall
  be  allowed  a  credit  against  such  tax  required  to  be paid to the
  commissioner pursuant to such section and article in the amount  of  the
  tax  prepaid  by  or passed through to and included in the price paid by
  such purchaser, user or consumer pursuant to the provisions  of  section
  eleven hundred two of this article.
    (c)  Self-use  of  motor  fuel  or  diesel  motor  fuel  purchased  at
  wholesale. A refund or credit equal to the amount of tax prepaid  by  or
  passed through to and included in the price paid by a purchaser, user or
  consumer  pursuant  to  the  provisions of section eleven hundred two of
  this article with respect to a purchase of motor fuel  or  diesel  motor
  fuel  other  than  at  retail  shall  be allowed such purchaser, user or
  consumer upon the use or consumption of  such  fuel  at  retail  if  the
  acquisition  of  such fuel by the purchaser, user or consumer would have
  otherwise been exempt pursuant to section eleven hundred five-A,  eleven
  hundred  fifteen  or  eleven hundred sixteen of this article but for the
  provisions of the last sentence of subdivision  (c)  of  section  eleven
  hundred  two and subdivision (j) of section eleven hundred fifteen or of
  such last sentence and paragraph five  of  subdivision  (b)  of  section
  eleven  hundred  sixteen of this article. Also, a refund or credit shall
  be allowed equal to the difference between the amount of tax prepaid  by
  or passed through to and included in the price paid by a purchaser, user
  or  consumer pursuant to the provisions of section eleven hundred two of
  this article with respect to a purchase of diesel motor fuel other  than
  at  retail  and  the aggregate of the amount of tax that would have been
  imposed if measured by the applicable rate specified in  section  eleven
  hundred  five-A  of  this  article and the amount of tax that would have
  been imposed if measured by the applicable  rate  specified  in  section
  twelve  hundred  ten of article twenty-nine upon diesel motor fuel which
  is used for  residential  heating  purposes  if  the  purchase,  use  or
  consumption  would have otherwise been subject to such lower rate of tax
  pursuant to such section eleven hundred five-A but for the last sentence
  of subdivision (a) of such section eleven hundred five-A or pursuant  to

section twelve hundred ten but for the last sentence of subparagraph (i)
  of  paragraph  three  of  subdivision (a) of such section twelve hundred
  ten.
    (d) Purchase of motor fuel or diesel motor fuel at retail by an exempt
  organization.  A  refund  or  credit  equal to the amount of tax imposed
  pursuant to section eleven hundred five of this article and any like tax
  imposed pursuant to the authority of article twenty-nine of this chapter
  upon the sale of motor fuel or diesel motor fuel and paid by a purchaser
  shall be allowed such purchaser if the purchase, use or  consumption  of
  such  fuel  would  have otherwise been exempt pursuant to section eleven
  hundred fifteen or eleven hundred sixteen of this article  but  for  the
  provisions  of  subdivision  (j)  of  section  eleven hundred fifteen or
  paragraph five of subdivision (b) of section eleven hundred  sixteen  of
  this  article.  Also, there shall be allowed a refund or credit equal to
  the difference between the amount of tax actually  imposed  pursuant  to
  section  eleven  hundred five of this article and the amount of tax that
  would have been imposed as measured by the applicable rate specified  in
  section  eleven  hundred  five-A  of this article and a refund or credit
  equal to the difference between the tax actually imposed pursuant to the
  authority of article twenty-nine of this chapter and the amount  of  tax
  that  would  have  been  imposed  if  measured  by  the  applicable rate
  specified in section twelve hundred  ten  of  article  twenty-nine  upon
  diesel  motor fuel which is used for residential heating purposes if the
  purchase, use or consumption would have otherwise been subject  to  such
  lower rate of tax pursuant to such section eleven hundred five-A but for
  the  last  sentence  of  subdivision  (a) of such section eleven hundred
  five-A or pursuant to section  twelve  hundred  ten  but  for  the  last
  sentence  of  subparagraph  (i) of paragraph three of subdivision (a) of
  such section twelve hundred ten.
    (e) Immediate  export.  With  respect  to  (i)  motor  fuel  imported,
  manufactured  or  sold  or  purchased  in  this state, and (ii) enhanced
  diesel motor fuel, a refund or credit  shall  be  allowed  a  registered
  distributor  of  this  state  or  a  purchaser of the tax required to be
  prepaid pursuant to section eleven hundred two of this  article  in  the
  amount  of  such  tax  paid  by  or  included  in  the  price  paid by a
  distributor or such purchaser if such fuel was exported from this  state
  for  sale outside this state, such distributor or such purchaser, as the
  case may be, exporting such fuel is duly registered with or licensed  by
  the  taxing authorities of the state to which such fuel is exported as a
  distributor or a dealer in the fuel being so exported, and in connection
  with such exportation such fuel was immediately shipped to an identified
  facility in the state to which such fuel is exported, and  provided  the
  applicant  complies  with  all requirements and rules and regulations of
  the commissioner, including evidentiary requirements, relating thereto.
    (f) Refunds of  the  tax  required  to  be  prepaid  pursuant  to  the
  provisions  of  section  eleven  hundred  two  of  this article shall be
  allowed only to the extent such tax paid by or  passed  through  to  the
  retail  vendor, or the purchaser, consumer or user exceeds the amount of
  tax required to be collected from such person or required to be remitted
  by the provisions of this article  and  pursuant  to  the  authority  of
  article twenty-nine of this chapter.
    (g)  Such  credit  shall  be  allowed  only to the extent that the tax
  required to be prepaid pursuant to section eleven hundred  two  of  this
  article  is prepaid by such vendor, purchaser, user or consumer (i) upon
  importation, manufacture, sale or use, as the case may be, and (ii) with
  respect to the identified motor fuel or diesel motor fuel for which such
  credit is claimed upon the use or consumption thereof, but only  to  the
  extent  that  the  tax  imposed  by  section eleven hundred five of this

article and any like tax imposed pursuant to the  authority  of  article
  twenty-nine  of  this  chapter  together with the tax imposed by section
  eleven hundred ten of this article and any like tax imposed pursuant  to
  the  authority  of  article  twenty-nine  of this chapter required to be
  paid, collected and remitted has been paid, collected and remitted.
    (h) Such refunds and credits shall be subject  to  the  provisions  of
  sections  eleven hundred nineteen and eleven hundred thirty-nine of this
  article as if such sections were incorporated in full into this  section
  and had expressly referred to the refunds and credits authorized by this
  section   including   the   periods   of  limitations  on  payments  and
  applications to the commissioner; provided, however, that as provided in
  subdivision (e) of section eleven hundred thirty-nine of this article no
  interest shall be allowed or paid upon any refund made or credit allowed
  pursuant to subdivisions (a) and (b)  of  this  section;  and  provided,
  further,   that,   with  respect  to  refunds  or  credits  pursuant  to
  subdivision (d) of this section with respect to organizations  described
  in  paragraph  four of subdivision (a) of section eleven hundred sixteen
  of this chapter and subdivision (e) of this section, upon receipt  of  a
  claim  for refund in processible form, interest shall be allowed or paid
  at the overpayment rate set by  the  commissioner  pursuant  to  section
  eleven  hundred  forty-two of this article, or if no rate is set, at the
  rate of six percent per annum, from the due date of the  return  or  the
  actual  filing  date  of  the  return,  whichever  is later, to the date
  immediately preceding the date of the refund check  except  no  interest
  shall  be  allowed  or  paid if the refund check is mailed within thirty
  days of such receipt (except  in  case  of  organizations  described  in
  paragraph  four  of subdivision (a) of section eleven hundred sixteen of
  this chapter, the relevant period of time shall be forty-five days  from
  the  date the application for refund is received in processible form and
  interest, if allowable, shall apply from the date  such  application  is
  received  in  processible form) and no interest shall be allowed or paid
  upon a credit pursuant to such subdivision and except no interest  shall
  be  allowed or paid if the amount thereof would be less than one dollar.
  Provided, however, the department shall process applications for  refund
  as expeditiously as possible.