2012 New York Consolidated Laws
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
301-C - Reimbursement.

 
    § 301-c. Reimbursement. * A subsequent purchaser shall be eligible for
  reimbursement   of   tax   with  respect  to  the  following  gallonage,
  subsequently sold by such purchaser in accordance with subdivision  (a),
  (b),  (e),  (h),  (j),  (k),  (n) or (o) of this section or used by such
  purchaser in accordance with subdivision (c), (d), (f), (g), (i), (l) or
  (m) of this section, which gallonage has been included in the measure of
  the tax imposed by this article on a petroleum business:
    * NB Effective until September 1, 2014
    * A subsequent purchaser shall be eligible for  reimbursement  of  tax
  with  respect  to  the  following  gallonage,  subsequently sold by such
  purchaser in accordance with subdivision (a), (b), (e), (h), (j) or  (k)
  of this section or used by such purchaser in accordance with subdivision
  (c), (d), (f), (g), (i), (l) or (m) of this section, which gallonage has
  been  included  in  the  measure of the tax imposed by this article on a
  petroleum business:
    * NB Effective September 1, 2014
    (a) Non-highway Diesel motor fuel used for heating purposes. (1) Total
  residential  heating  reimbursement.  Non-highway  Diesel   motor   fuel
  purchased in this state and sold by such purchaser to a consumer for use
  exclusively  for  residential  heating  purposes but only where (i) such
  non-highway diesel motor fuel is delivered into a storage tank which  is
  not  equipped  with  a hose or other apparatus by which such non-highway
  Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle
  and such storage tank is attached  to  the  heating  unit  burning  such
  non-highway  Diesel  motor  fuel,  (ii) the tax imposed pursuant to this
  article has been paid with respect to such non-highway diesel motor fuel
  and the entire amount of such tax has been absorbed by  such  purchaser,
  and (iii) such purchaser possesses documentary proof satisfactory to the
  commissioner evidencing the absorption by it of the entire amount of the
  tax  imposed  pursuant  to  this  article.  Provided,  however, that the
  commissioner  is  authorized,  in  the  event  that   the   commissioner
  determines   that   it   would   not   threaten  the  integrity  of  the
  administration and enforcement of the tax imposed by  this  article,  to
  provide  a reimbursement with respect to a retail sale to a consumer for
  residential heating purposes of less than  ten  gallons  of  non-highway
  diesel motor fuel provided such fuel is not dispensed into the tank of a
  motor vehicle.
    (2)  Partial  non-residential  heating  reimbursement. (A) Non-highway
  Diesel motor fuel purchased in this state and sold by such purchaser  to
  a  consumer  for use exclusively for heating, other than for residential
  heating purposes, but only where (i) such non-highway diesel motor  fuel
  is  delivered  into  a storage tank which is not equipped with a hose or
  other apparatus by which such  non-highway  Diesel  motor  fuel  can  be
  dispensed into the fuel tank of a motor vehicle and such storage tank is
  attached to the heating unit burning such non-highway Diesel motor fuel,
  (ii) the tax imposed pursuant to this article has been paid with respect
  to  such non-highway diesel motor fuel and the entire amount of such tax
  has been absorbed by such purchaser, and (iii) such purchaser  possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption by it of the entire amount of the  tax  imposed  pursuant  to
  this article.
    (B)  Calculation  of  partial reimbursement. Notwithstanding any other
  provision of this article, the amount of the  reimbursement  under  this
  paragraph shall be determined by multiplying the quantity of non-highway
  diesel  motor  fuel  eligible for the reimbursement times the sum of the
  then current rate of the  supplemental  tax  imposed  by  section  three
  hundred  one-j of this article and forty-six percent of the then current
  rate of the tax imposed by section three hundred one-a of this  article,

  with  respect to the non-highway diesel motor fuel rate, as the case may
  be.
    (b) Sales to New York state and the federal government. Motor fuel and
  diesel  motor fuel purchased in this state and sold by such purchaser in
  this state to an organization described  in  paragraph  one  or  two  of
  subdivision  (a) of section eleven hundred sixteen of this chapter where
  (i) such motor fuel or diesel motor fuel is for such organization's  own
  use  or  consumption,  (ii) the tax imposed pursuant to this article has
  been paid with respect to such motor fuel or diesel motor fuel  and  the
  entire amount of such tax has been absorbed by such purchaser and, (iii)
  such   purchaser   possesses   documentary  proof  satisfactory  to  the
  commissioner of taxation and finance evidencing the absorption by it  of
  the entire amount of the tax imposed pursuant to this article. Provided,
  however,  that  the  commissioner  of taxation and finance shall require
  such documentary proof to qualify for any reimbursement of tax  provided
  by  this  section  as  the commissioner deems appropriate, including the
  expansion of any certification required pursuant to section two  hundred
  eighty-five-a  or two hundred eighty-five-b of this chapter to cover the
  taxes imposed pursuant to this article.
    (c) Motor fuel and diesel motor fuel used by certain omnibus carriers.
  Motor fuel and diesel motor fuel purchased in this state by  an  omnibus
  carrier  and  consumed  by  such  omnibus carrier in the operation of an
  omnibus (i) in local transit service in this state, as  described  under
  paragraph  (d) of subdivision three of section two hundred eighty-nine-c
  of this chapter, pursuant to a certificate  of  public  convenience  and
  necessity  issued by the commissioner of transportation of this state or
  by the interstate commerce commission of the United States  or  pursuant
  to  a  contract,  franchise  or  consent between such carrier and a city
  having a population of more than one million inhabitants, or any  agency
  of  such  city,  or (ii) in the transportation of school children in the
  state under a contract made pursuant to the provisions of the  education
  law.  Provided,  however,  the  reimbursement  under this subdivision is
  available only where the tax imposed pursuant to this article  has  been
  paid with respect to such motor fuel or diesel motor fuel and the entire
  amount of such tax has been absorbed by such omnibus carrier, where such
  omnibus   carrier   possesses  documentary  proof  satisfactory  to  the
  commissioner of taxation and finance evidencing the absorption by it  of
  the  entire  amount  of  the  tax  imposed pursuant to this article, and
  where, in the case  of  the  reimbursement  under  clause  (i)  of  this
  subdivision,  such  motor  fuel  or diesel motor fuel is included in the
  gallonage upon which reimbursement is calculated under paragraph (d)  of
  subdivision  three  of section two hundred eighty-nine-c of this chapter
  and, in the  case  of  the  reimbursement  under  clause  (ii)  of  this
  subdivision,  such  motor  fuel  or diesel motor fuel is included in the
  gallonage upon which reimbursement is calculated under paragraph (b)  of
  such subdivision three of section two hundred eighty-nine-c.
    (d)  Motor fuel and diesel motor fuel used by certain nonpublic school
  operators. Motor fuel and diesel motor fuel purchased in this state by a
  nonpublic school operator, as defined in subdivision eleven  of  section
  two  hundred  eighty-two of this chapter, and consumed by such nonpublic
  school operator exclusively in educational related activities. Provided,
  however, the reimbursement under  this  subdivision  is  available  only
  where  the  tax  imposed  pursuant  to  this  article has been paid with
  respect to such motor fuel or diesel motor fuel and the entire amount of
  such tax has been absorbed by such nonpublic school operator, where such
  nonpublic school operator possesses documentary  proof  satisfactory  to
  the commissioner of taxation and finance evidencing the absorption by it
  of  the  entire  amount of the tax imposed pursuant to this article, and

  where such motor fuel or diesel motor fuel is included in the  gallonage
  upon  which  the  reimbursement  is  calculated  under  paragraph (e) of
  subdivision three of section two hundred eighty-nine-c of this chapter.
    (e)  Non-highway Diesel motor fuel and residual petroleum product used
  for farm production. Non-highway Diesel motor fuel or residual petroleum
  product purchased in this state and sold by such purchaser to a consumer
  for use or consumption directly and exclusively in  the  production  for
  sale  of  tangible personal property by farming, but only if all of such
  non-highway Diesel motor fuel or product is delivered on the  farm  site
  and  is consumed other than on the public highways of this state (except
  for the use of the public highway to  reach  adjacent  farmlands).  This
  reimbursement  may be claimed only where (i) the tax imposed pursuant to
  this article has been paid with respect to such non-highway diesel motor
  fuel or residual petroleum product and the entire amount of such tax has
  been absorbed by such  purchaser,  and  (ii)  such  purchaser  possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption by it of the entire amount of the  tax  imposed  pursuant  to
  this  article.  Provided,  however,  that the commissioner shall require
  such documentary proof to qualify for any reimbursement of tax  provided
  by this section as the commissioner deems appropriate.
    (f)  Motor  fuel  used  for farm production. No more than one thousand
  five hundred gallons  of  motor  fuel  purchased  in  this  state  in  a
  thirty-day  period  or  a  greater  amount  which  has  been given prior
  clearance by the commissioner, by a  consumer  for  use  or  consumption
  directly and exclusively in the production for sale of tangible personal
  property  by  farming,  but only if all of such fuel is delivered on the
  farm site and is consumed other than on  the  public  highways  of  this
  state  (except  for  the  use  of  the  public highway to reach adjacent
  farmlands). This reimbursement to such purchaser  who  used  such  motor
  fuel  in  the  manner  specified in this subdivision may be claimed only
  where, (i) the tax imposed pursuant to this article has been  paid  with
  respect  to  such  motor fuel and the entire amount of such tax has been
  absorbed  by  such  purchaser,  and  (ii)   such   purchaser   possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption by it of the entire amount of the  tax  imposed  pursuant  to
  this  article.  Provided,  however,  that the commissioner shall require
  such documentary proof to qualify for any reimbursement of tax  provided
  by   this   subdivision  as  the  commissioner  deems  appropriate.  The
  commissioner is hereby empowered  to  make  such  provisions  as  deemed
  necessary  to  define  the  procedures  for granting prior clearance for
  purchases of more than one thousand five hundred gallons in a thirty-day
  period.
    (g) Diesel motor  fuel  and  motor  fuel  used  in  the  operation  of
  commercial fishing vessels. Diesel motor fuel or motor fuel purchased in
  this  state  by a commercial fisherman at retail wherein (1) such diesel
  motor fuel or such motor fuel is delivered by a  pump  equipped  with  a
  hose  directly  into  the fuel tank of a commercial fishing vessel to be
  used as fuel in the operation of such vessel for the purpose of engaging
  in the commercial harvesting of fish for sale; and (2)  such  vessel  is
  operated  by  a commercial fisherman; but only where (i) the tax imposed
  pursuant to this article has been paid with respect to such diesel motor
  fuel or such motor fuel and the entire  amount  of  such  tax  has  been
  absorbed   by   such   purchaser  and,  (ii)  such  purchaser  possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption  by  it  of  the entire amount of the tax imposed pursuant to
  this article. Provided, however, that  the  commissioner  shall  require
  such  documentary proof to qualify for any reimbursement of tax provided
  by this section as the commissioner deems appropriate.

    (h) A subsequent purchaser which is registered  as  a  distributor  of
  diesel motor fuel shall be eligible for reimbursement of the tax imposed
  by section three hundred one-a of this article with respect to gallonage
  of   residual  petroleum  product  and  non-highway  diesel  motor  fuel
  subsequently  sold  by  such  purchaser  to  an  organization  which has
  qualified under paragraph four or five of  subdivision  (a)  of  section
  eleven  hundred  sixteen  of  this  chapter  for  the  exclusive use and
  consumption by such  organization.  Provided,  however,  this  exemption
  shall in no event apply to a sale of non-highway diesel motor fuel which
  involves  a  delivery at a filling station or into a repository which is
  equipped with a hose or other apparatus by which such non-highway Diesel
  motor fuel can be dispensed into the fuel tank of a  motor  vehicle  and
  all  deliveries  hereunder shall be made to the premises occupied by the
  qualifying organization and used by such organization in furtherance  of
  the  exempt  purposes  of  such  organization. This reimbursement may be
  claimed only where (i) the tax imposed pursuant to this article has been
  paid with respect to such non-highway  diesel  motor  fuel  or  residual
  petroleum product and the entire amount of such tax has been absorbed by
  such  purchaser,  and  (ii)  such  purchaser possesses documentary proof
  satisfactory to the commissioner evidencing the absorption by it of  the
  entire  amount  of  the  tax imposed pursuant to this article. Provided,
  further, that the commissioner  shall  require  such  other  documentary
  proof  to  qualify for any reimbursement of tax provided by this section
  as the commissioner deems appropriate.
    (i) Reimbursement for commercial gallonage. (1) A reimbursement  shall
  be allowed to a consumer with respect to gallonage of non-highway diesel
  motor fuel or residual petroleum product (i) which was purchased by such
  consumer and where the supplemental tax imposed by section three hundred
  one-j  of  this  article  with  respect  to such gallonage was paid by a
  petroleum business and  passed  through  to  such  consumer,  (ii)  such
  consumer absorbed the entirety of such tax in the purchase price of such
  gallonage,  and  (iii)  such  gallonage  was  used  and consumed by such
  consumer exclusively as "commercial gallonage". Provided, however,  that
  the commissioner shall require such documentary proof to qualify for any
  reimbursement  of  tax  provided by this subdivision as the commissioner
  deems appropriate, including a certification by the  consumer  that  the
  product  was  used and consumed exclusively as "commercial gallonage" by
  such consumer.
    (2) Calculation. The amount of the reimbursement shall  be  determined
  by  multiplying  the  quantity  of  "commercial  gallonage" eligible for
  reimbursement times the  then  current  rate  of  the  supplemental  tax
  imposed  by  section three hundred one-j of this article with respect to
  non-highway diesel motor fuel or residual petroleum product, as the case
  may be. Any reimbursement of tax may be applied for not more often  than
  monthly.
    (j)  Reimbursement for manufacturing gallonage. A subsequent purchaser
  shall be eligible for reimbursement of  any  taxes  imposed  under  this
  article  with  respect  to  gallonage  of residual petroleum product and
  non-highway diesel motor fuel subsequently sold by such purchaser  to  a
  consumer as "manufacturing gallonage." This reimbursement may be claimed
  only  where  (1)  any tax imposed pursuant to this article has been paid
  with respect to such gallonage and the entire amount  of  such  tax  has
  been  absorbed  by  such  purchaser,  and  (2)  such purchaser possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption  by  it  of the entire amount of such tax. Provided, however,
  that the commissioner shall require such documentary  proof  to  qualify
  for  any  reimbursement  of  tax  provided  by  this  subdivision as the
  commissioner deems appropriate including a certificate by  the  consumer

  that   such   product   is  to  be  used  and  consumed  exclusively  as
  "manufacturing gallonage".
    (k)  Reimbursement for railroad gallonage. (1) A subsequent purchaser,
  which is registered as a distributor of  diesel  motor  fuel,  shall  be
  eligible  for  a  reimbursement in accordance with this subdivision with
  respect to non-highway diesel  motor  fuel  subsequently  sold  by  such
  purchaser to a consumer as "railroad diesel".
    (2) The amount of the reimbursement with respect to such product shall
  be  equal to the difference between (i) the tax actually paid under this
  article by a  petroleum  business  with  respect  to  such  product  and
  subsequently  passed through to and absorbed by such purchaser, and (ii)
  the tax under this article that would have been  paid  with  respect  to
  such  product had an importing distributor sold such product directly to
  a purchaser as "railroad diesel". Provided that the  commissioner  shall
  require  such  documentary  proof as the commissioner deems necessary to
  substantiate  a  reimbursement  claim  under   this   subdivision.   Any
  reimbursement of tax may be applied for not more often than monthly.
    (l)  Reimbursement  for  mining  and  extraction. A purchaser shall be
  eligible for reimbursement of the tax imposed by section  three  hundred
  one-a  of  this  article with respect to gallonage of residual petroleum
  product and  non-highway  diesel  motor  fuel,  purchased  for  use  and
  consumption  directly  and  exclusively  in  the  production of tangible
  personal property for sale by mining or extracting, but only if  all  of
  such  fuel  or product is delivered at the mining or extracting site and
  is consumed other than on the public highways of this  state;  provided,
  however,  this  reimbursement  shall  in  no  event  apply  to a sale of
  non-highway diesel motor fuel which involves a  delivery  at  a  filling
  station.  This  reimbursement  may  be  claimed  only  where (i) the tax
  imposed pursuant to this article has been  paid  with  respect  to  such
  non-highway  diesel  motor  fuel  or  residual petroleum product and the
  entire amount of such tax has been absorbed by such purchaser, and  (ii)
  such   purchaser   possesses   documentary  proof  satisfactory  to  the
  commissioner evidencing the absorption by it of the entire amount of the
  tax imposed pursuant  to  this  article.  Provided,  however,  that  the
  commissioner  shall  require  such  documentary proof to qualify for any
  reimbursement of tax provided by this section as the commissioner  deems
  appropriate.
    (m) Reimbursement for passenger commuter ferries. A use by a passenger
  commuter  ferry  of  non-highway diesel motor fuel or residual petroleum
  product where such non-highway diesel motor fuel or  residual  petroleum
  product  was used and consumed by a passenger commuter ferry exclusively
  in providing mass transportation  service.  This  reimbursement  may  be
  claimed only where (1) any tax imposed pursuant to this article has been
  paid  with  respect  to such gallonage and the entire amount of such tax
  has been absorbed by  such  purchaser,  and  (2)  such  ferry  possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption by it of the entire amount of such tax.  Provided,  that  the
  commissioner  shall  require  such  documentary proof to qualify for any
  reimbursement provided hereunder as the commissioner deems appropriate.
    * (n) Reimbursement for E85. E85 purchased in this state and  sold  by
  such  purchaser  in  this  state  where  (1)  such E85 is delivered to a
  filling station and placed in a storage tank of such filling station for
  such E85 to be dispensed directly into a motor vehicle for  use  in  the
  operation  of such vehicle, (2) the tax imposed pursuant to this article
  has been paid with respect to such E85 and the entire amount of such tax
  has been absorbed by such purchaser, and (3)  such  purchaser  possesses
  documentary  proof  satisfactory  to  the  commissioner  evidencing  the
  absorption by it of the entire amount of the  tax  imposed  pursuant  to

  this  article.  Provided,  that  the  commissioner  shall  require  such
  documentary proof to qualify for any reimbursement provided hereunder as
  the commissioner deems appropriate.
    * NB Repealed September 1, 2014
    * (o)  (1)  Partial reimbursement for B20. B20 purchased in this state
  and sold by such purchaser in this  state  where  (i)  the  tax  imposed
  pursuant  to this article has been paid with respect to such B20 and the
  entire amount of such tax has been absorbed by such purchaser, and  (ii)
  such   purchaser   possesses   documentary  proof  satisfactory  to  the
  commissioner evidencing the absorption by it of the entire amount of the
  tax imposed pursuant to this article. Provided,  that  the  commissioner
  shall  require  such  documentary proof to qualify for any reimbursement
  provided hereunder as the commissioner deems appropriate.
    (2)  Calculation  of  partial  reimbursement.  The   amount   of   the
  reimbursement  under this subdivision shall be determined by multiplying
  the quantity of  B20  times  twenty  percent  of  the  applicable  taxes
  otherwise imposed by this article on such fuel.
    * NB Repealed September 1, 2014