N.Y. Tax Law § 284-d: Petroleum testing fee

§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by

or pursuant to this article, there is hereby imposed a regulatory fee at

the rate of one-half of one mill per gallon upon motor fuel imported,

manufactured or sold within this state by a distributor. The fee imposed

by this section shall be administered and collected by the commissioner

of taxation and finance in the same manner as the tax imposed by section

two hundred eighty-four of this article. Except for the requirement of

subdivision one of section two hundred eighty-five-a of this article

that the tax be passed through to purchasers and the provisions of

subdivisions one through five and nine of section two hundred

eighty-nine-c and section two hundred eighty-nine-e of this article, all

the provisions of this article applicable to the tax imposed by section

two hundred eighty-four of this article shall apply with respect to the

fee imposed by this section to the same extent as if it were imposed by

such section two hundred eighty-four, insofar as such provisions can be

made applicable to the fee imposed by this section, with such

modification as may be necessary in order to adapt such provisions to

the fee imposed by this section. The commissioner of taxation and

finance may make such provisions as the commissioner deems necessary for

the joint administration of the fee imposed by this section and the

taxes imposed by or pursuant to this article.

2. All fees imposed by this section, together with penalties and

interest thereon, which are collected or received by the commissioner of

taxation and finance, shall be deposited daily with such responsible

banks, banking houses or trust companies, as may be designated by the

state comptroller, to the credit of the comptroller. The comptroller

shall require adequate security from all such depositories of such

revenue collected by the commissioner of taxation and finance. The

comptroller shall retain such amount as the commissioner of taxation and

finance may determine to be necessary for refunds in respect to the fees

imposed by this section, out of which the comptroller shall pay any

refunds of such fees to which taxpayers shall be entitled under the

provisions of this section. The commissioner of taxation and finance and

the comptroller shall maintain a system of accounts showing the amount

of revenue collected or received from the fee imposed by this section.

The comptroller, after reserving such refunds shall, on or before the

tenth day of each month, deposit to the credit of the motor fuel quality

account, which is hereby established within the miscellaneous state

special revenue fund, the fees imposed by this section, together with

penalties and interest thereon, collected or received by such

commissioner pursuant to this section during the preceding calendar

month. The amount so payable shall be certified to the comptroller by

the commissioner of taxation and finance or his delegate, who shall not

be held liable for any inaccuracy in such certificate. Where the amount

so paid over to such fund in any such distribution is more or less than

the amount due to such fund, the amount of the overpayment or

underpayment shall be certified to the comptroller by the commissioner

of taxation and finance or his delegate, who shall not be held liable

for any inaccuracy in such certificate. The amount of the overpayment

or underpayment shall be so certified to the comptroller as soon after

the discovery of the overpayment or underpayment as reasonably possible

and subsequent payments and distributions by the comptroller to such

fund shall be adjusted by subtracting the amount of any such

underpayment from such number of subsequent payments and distributions

as the comptroller and the commissioner of taxation and finance shall

consider reasonable in view of the amount of the overpayment or

underpayment and all other facts or circumstances.