2020 New York Laws
TAX - Tax
Article 21-A - Tax on Fuel Use
528 - Procedure, Administration and Disposition of Revenues.

§  528.  Procedure,  administration  and  disposition of revenues. (a)
General. The provisions of subdivision two of section five  hundred  six
and  sections  five  hundred  seven through five hundred fifteen of this
chapter (excluding sections five hundred eight, five hundred twelve  and
five  hundred  thirteen)  shall  apply to the provisions of this article
with the same force and effect as if the language  of  such  subdivision
and  sections  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 or not relevant to
this article or inconsistent with a provision of any agreement which the
commissioner enters into pursuant to subdivision (b)  of  this  section,
with such modification as may be necessary to adapt the language of such
provisions  to  the  tax  imposed  by  this  article,  provided that (1)
notwithstanding such section five hundred ten and  subdivision  four  of
section  two  thousand six of this chapter, a determination, as provided
in such section five hundred ten, relating to the tax  imposed  by  this
article,  shall finally and conclusively fix such tax, unless the person
against whom it is assessed shall, within thirty days after  the  giving
of  notice  of  such determination, petition the division of tax appeals
for a hearing, or unless the  commissioner  on  the  commissioner's  own
motion  shall  redetermine the same; (2) the term "vehicular unit" shall
be read as "qualified motor vehicle"; (3)  if  the  commissioner  enters
into  a  cooperative  agreement  under  this  section,  the reference in
section five hundred fourteen-a of this chapter  to  the  United  States
postmark  shall  include a postmark made by the Canadian postal service;
and (4) if the commissioner enters into a  cooperative  agreement  under
this  section, for purposes of applying subdivision four of section five
hundred fourteen of this chapter, the banks,  banking  houses  or  trust
companies  which  may  be designated by the commissioner may include any
such banks, banking houses or  trust  companies  designated  or  seeking
designation  by  other member jurisdictions. For purposes of determining
the amount of tax due in accordance with section  five  hundred  ten  of
this  chapter  as  incorporated  by  this  subdivision, any return filed
before the last day prescribed for its filing  shall  be  deemed  to  be
filed  on  such  last day. The commissioner is authorized to provide for
the joint administration, in whole or in part, of  the  tax  imposed  by
article twenty-one of this chapter and the tax imposed by this article.
  (b) Cooperative agreements. Notwithstanding any inconsistent provision
of  law,  the  commissioner  is  authorized  to enter into a cooperative
agreement with other states, the District of Columbia  or  provinces  or
territories  of Canada for the administration of the tax imposed by this
article and similar taxes imposed by other member jurisdictions and  for
the  reporting  and  payment  of  tax  to  a  single  base  state  and a
proportional sharing of revenue of taxes relating to fuel use among  the
jurisdictions where a qualified motor vehicle is operated. The agreement
may  provide  for  determining  the  base  state  for carriers, carriers
records requirements, audit procedures, exchange of information, persons
eligible  for  tax  licensing,  defining   qualified   motor   vehicles,
determining if bonding is required and requiring bonds to secure the tax
imposed  by  this  article  and  similar  taxes  imposed by other member
jurisdictions, specifying reporting requirements and  periods  including
defining   uniform  penalty  and  interest  rates  for  late  reporting,
determining methods for collecting and forwarding of taxes, interest and
penalties to another jurisdiction, notice and  timing  of  hearings  and
other provisions as will facilitate the administration of the agreement.
The commissioner may, pursuant to the terms of the agreement, forward to
the  proper  officers  of another member jurisdiction any information in
the commissioner's possession  relating  to  the  manufacture,  receipt,

sale, use, transportation or shipment of motor fuel or diesel motor fuel
by   any   person   and  may  share  any  information  relating  to  the
administration of taxes pursuant to the agreement  with  such  officers.
The  commissioner  may disclose to the proper officers of another member
jurisdiction the location of offices, motor vehicles and other real  and
personal property of carriers. The agreement may provide for each member
jurisdiction  to  audit  the  records  of  persons  based  in the member
jurisdiction and determine  taxes  due  each  member  jurisdiction.  The
commissioner  may adopt rules and regulations for the administration and
enforcement of the agreement. In connection with the  administration  of
taxes  under  such  a  cooperative agreement, the commissioner may enter
into an agreement with other member jurisdictions and any banks, banking
houses, trust companies or other similar institutions  with  respect  to
the payment of any tax, fees, penalty or interest to such banks, banking
houses,  trust  companies  or  similar  institutions  and  the filing of
returns and reports with such banks, banking houses, trust companies  or
similar  institutions as agent of the commissioner and such other member
jurisdictions. Pursuant to a written agreement made with one or more  of
the  appropriate departments, agencies, officers or instrumentalities of
other jurisdictions, the commissioner may let contracts for provision of
such services to the department and to one or more of such  entities  of
other jurisdictions; provided, that provisions shall be made in all such
agreements  with the participating governmental entities and in all such
contracts let by the commissioner for the  assumption  by  each  of  the
participating  governmental  entities  of  sole  responsibility  for its
proportionate share of the costs under the terms of such  contract.  The
commissioner may contract for such services jointly with and pursuant to
a  contract  let  by  the  appropriate  department,  agency,  officer or
instrumentality  of  another  jurisdiction;  provided   that   (1)   the
commissioner shall approve the proposed terms and conditions of all such
joint governmental contracts, (2) the letting of such joint governmental
contract  shall be based on invitation of competitive bids or proposals,
and (3) the participation by the department in any such  joint  contract
shall  be  preceded  by  an  evaluation  and  finding  in writing by the
commissioner that a reasonable potential exists for the saving of  costs
by the state, by means of such joint governmental contract.
  (c)  Rate  changes.  In  the  event the rate of tax imposed under this
article or under section three hundred one-h of this chapter or the rate
of surcharge imposed on such  tax  changes  and  such  change  does  not
coincide  with the beginning of a reporting period, the rates of tax and
surcharge for the reporting period which includes such change  shall  be
equal  to  the  sum of the respective rates otherwise applicable in each
month of the reporting period divided by the number  of  months  in  the
reporting period.
  (d)  Construction.  In  the  event  the  commissioner, pursuant to the
authority of this  article,  enters  into  a  cooperative  agreement  as
provided in this section, the commissioner shall carry out any provision
of such agreement required for continued New York state participation in
such   agreement,  to  the  extent  not  inconsistent  with  a  specific
requirement of this article or any other provision of the laws  and  the
constitution of the state of New York.