N.Y. Tax Law § 301-h: Tax relating to carriers

§ 301-h. Tax relating to carriers. (a)(1) Notwithstanding any other

provision of this chapter, there is hereby imposed a monthly tax

measured by the rate of the tax hereunder times the number of gallons of

motor fuel and diesel motor fuel imported into this state in the fuel

tanks of qualified motor vehicles which (i) previously thereto, have not

been included in the measure of the tax imposed by section three hundred

one-a of this article and (ii) are consumed in this state in the

operation of such qualified motor vehicles. Such number of gallons so

imported shall be the positive difference between the gallonage consumed

by the carrier in this state in its operations during the reporting

period and the gallonage purchased by the carrier in this state during

the reporting period, which gallonage has been included in the measure

of the tax imposed by such section three hundred one-a of this article.

Each carrier shall be entitled to a credit, equal to the tax under this

article absorbed by such carrier with respect to any excess of gallonage

purchased in the state during the reporting period over gallonage so

consumed in this state during such period, against the tax for which

such carrier would otherwise be liable for the eight succeeding calendar

quarters following the end of the reporting period for which such excess

was derived, or, if a claim for refund is filed on or before the last

day of the month immediately following the four-year period commencing

with the end of the reporting period for which such excess was derived,

the amount of such credit shall be refunded.

(2) The rate of the tax imposed by this section shall be equal to the

motor fuel and highway diesel motor fuel rate set by subdivision (e) of

section three hundred one-a plus the rate of the supplemental tax

imposed by section three hundred one-j of this article as such rates are

specified therein and as they may be adjusted as provided in such

provisions.

(3) The tax and tax surcharge shall be upon the carrier, as defined

for purposes of the tax imposed by article twenty-one-A of this chapter,

except that where the carrier is not the owner of such qualified motor

vehicle, the tax shall be a joint and several liability upon both the

carrier and the owner. The term "qualified motor vehicle" shall mean

such term as defined for the purposes of the tax imposed by such article

twenty-one-A. The exemptions provided by section five hundred

twenty-five of such article twenty-one-A shall apply to the tax imposed

by this section.

(b) Procedures. Any provision of section three hundred fifteen or any

other provision of this article to the contrary notwithstanding, the

provisions of sections five hundred twenty-six through five hundred

twenty-eight of this chapter, including those provisions of article

twenty-one-A of this chapter relating to penalty and interest, shall

apply to the administration of and procedures with respect to the tax

imposed by this section in the same manner and with the same force and

effect as if the language of such sections had been incorporated in full

into this section and had expressly referred to the tax under this

section, except to the extent that any such provision is either

inconsistent with a provision of this section or is not relevant to this

section.

(c) Joint administration. The commissioner shall jointly administer

the taxes imposed by article twenty-one-A of this chapter and the tax

imposed by this section, including the joint reporting and payment,

assessment, collection, determination and refund or credit of such

taxes. For purposes of the joint administration of taxes, the

commissioner's functions under such article twenty-one-A and any

returns, forms, statements, documents or information to be submitted to

the commissioner under such article, any books and records to be kept

for purposes of the taxes imposed by such article, any schedules of

amounts to be collected under such article, and the payment of taxes

under such article, shall apply to the tax imposed by this section and

shall be on a joint basis with respect to such tax imposed by this

section and the taxes imposed by such article.

(d) Disposition. Any provision of this article to the contrary

notwithstanding, the full amount of tax, as well as interest and

penalties relating thereto, collected or received by the commissioner

under this section shall be deposited and disposed of pursuant to the

provisions of section one hundred seventy-one-a of this chapter.

Beginning on April first, two thousand one, all the moneys received by

the commissioner pursuant to the provisions of this section shall be

deposited in the dedicated fund accounts pursuant to subdivision (d) of

section three hundred one-j of this article.