2022 New York Laws
TAX - Tax
Article 13-A - 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
motor  fuel and diesel motor 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.
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.