N.Y. Tax Law § 308: Returns and payment of tax

§ 308. Returns and payment of tax.-- (a) General.--Every petroleum

business subject to tax under this article shall monthly, on or before

the twentieth day following the close of its taxable month, file a

return which shall state (i) the number of gallons of motor fuel

imported or caused to be imported into this state for use, distribution,

storage or sale in the state or produced, refined, manufactured or

compounded in the state during the preceding calendar month, (ii) the

number of gallons of diesel motor fuel sold or used or, with respect to

gallonage which prior thereto has not been included in the measure of

the tax imposed by this article, delivered by the petroleum business to

a filling station or into the fuel tank connecting with the engine of a

motor vehicle for use in the operation thereof during the preceding

calendar month, (iii) the number of gallons of, and the resultant

product produced, manufactured or blended, using diesel motor fuel as a

component of such resultant product and the sales of such resultant

product, and (iv) the number of gallons of residual petroleum product

sold or used in this state and the sales of such residual petroleum

product, for the period covered by such return. A residual petroleum

business shall include in its reports the number of gallons of residual

petroleum product imported into the state or purchased in this state,

the number of gallons of diesel motor fuel purchased in this state and

the number of gallons of, and the resultant product produced,

manufactured or blended by such petroleum business, using diesel motor

fuel as a component of such resultant product. The commissioner of

taxation and finance may permit the filing of a return on a quarterly

basis in the case of a petroleum business which only makes sales of

diesel motor fuel solely for residential heating purposes and which is

registered under article twelve-A of this chapter as a diesel motor fuel

distributor under a limited registration applicable only to the

importation, sale and distribution of diesel motor fuel for the purposes

described in subparagraph (i) of paragraph (b) of subdivision three of

section two hundred eighty-two-a of this chapter or in the case of a

petroleum business registered as a "distributor of kero-jet fuel only"

pursuant to the provisions of subdivision two of section two hundred

eighty-two-a of this chapter. In the case of such returns permitted to

be filed on a quarterly basis, the adjustments to the rates of tax then

in effect, as provided for in sections three hundred one-a and three

hundred one-e of this article, which take effect on the first day of

January of each year shall, with respect to such quarterly return, take

effect on the first day of the next succeeding March. Returns shall be

filed with the commissioner on a form prescribed by the commissioner,

setting forth such other information as the commissioner may prescribe.

Every petroleum business shall also transmit such other returns and such

facts and information as the commissioner may require in the

administration of this article. Every petroleum business which is a

corporation subject to tax under this article and which ceases to

exercise its franchise or to be subject to the tax imposed by this

article shall transmit to the commissioner a return on the date of such

cessation, or at such other time as the commissioner may require,

covering each month or period for which no return was theretofore filed.

The commissioner may, if the commissioner deems it necessary in order to

insure the payment of the tax imposed by this article, require returns

to be made at such times and covering such periods as the commissioner

may deem necessary. Notwithstanding the foregoing provisions of this

subdivision, the commissioner may require any corporation or

unincorporated business that engages in transactions involving petroleum

or similar products, including aviation fuels, to file a monthly return,

which shall contain such information as the commissioner prescribes,

regardless of whether such corporation or unincorporated business is

subject to tax under this article. Notwithstanding the provisions of

this subdivision, every petroleum business that operates a "commercial

vessel", as defined in subdivision (b) of section eleven hundred one of

this chapter, shall annually file the returns required under this

section, on a form and containing such information as the commissioner

prescribes. Such "commercial vessel" returns shall be filed annually on

or before March twentieth and shall cover the four sales tax quarterly

periods described in subdivision (b) of section eleven hundred

thirty-six of this chapter immediately preceding such date.

(b) Payment of tax. Each petroleum business shall pay to the

commissioner of taxation and finance with the filing of the return or

returns the tax imposed by this article during the period covered by the

return. Such tax imposed on any petroleum business which is a

corporation and which ceases to exercise its franchise or to be subject

to the tax imposed by this article shall be payable to the commissioner

at the time the return is required to be filed, provided such tax of a

petroleum business which is a domestic corporation and which continues

to possess its franchise shall be subject to adjustment as the

circumstances may require; all other taxes of any such petroleum

business, which pursuant to the foregoing provisions of this section

would otherwise be payable subsequent to the time such return is

required to be filed, shall nevertheless be payable at such time.

(c) Special provisions regarding sole proprietorships.--With respect

to any petroleum business which is a sole proprietorship:

(1) the return for such petroleum business where the proprietor has

died shall be made and filed by his executor, administrator, or other

person charged with his property, and

(2) the return for such petroleum business where the proprietor is

unable to make a return by reason of a disability shall be made and

filed by his conservator, committee, fiduciary or other person charged

with the care of his person or property (other than a receiver in

possession of only a part of his property), or by his duly authorized

agent.

(d) Estates and trusts.--The return for a petroleum business which is

an estate or trust shall be made and filed by the fiduciary.

(e) Joint fiduciaries.--If two or more fiduciaries are acting jointly

on behalf of a petroleum business, the return may be made by any one of

them.

(f) Notice of qualification as receiver, etc.--Every receiver, trustee

in bankruptcy, assignee for benefit of creditors of, or other fiduciary

for a petroleum business shall give notice of his qualification as such

to the commissioner of taxation and finance, as may be required by

regulation.

(g) Certification.--Every return shall have annexed thereto a

certification by the president, vice-president, treasurer, assistant

treasurer, chief accounting officer or any other officer of the

petroleum business duly authorized so to act where such petroleum

business is a corporation, or of the individual or one of the

individuals, or members of the partnership making the same where the

petroleum business is an unincorporated business, to the effect that the

statements contained therein are true. The fact that an individual's

name is signed on a certification of the return shall be prima facie

evidence that such individual is authorized to sign and certify the

return on behalf of the petroleum business. Blank forms of returns shall

be furnished by the commissioner of taxation and finance, on

application, but failure to secure such a blank shall not release any

petroleum business from the obligation of making any return required by

this article.

(h) Action by attorney general.--An action may be brought at any time

by the attorney general at the instance of the commissioner of taxation

and finance, in the name of the state, to compel the filing of returns

due under this article.

(i) Returns and records.--Returns shall be preserved for five years,

and thereafter until the commissioner of taxation and finance orders

them to be destroyed. Every petroleum business subject to tax under this

article shall keep the records and documents referred to in subdivision

one of section two hundred eighty-six of this chapter and such other

records of its business in such form as the commissioner may require;

moreover, the records required of transporters and storers under such

subdivision shall apply with the same force and effect to transporters

and storers of any product included in the measure of the tax imposed by

this article. All such records shall be preserved for a period of three

years, except that the commissioner may consent to their destruction

within that period or may require that they be kept longer.

(j) Every petroleum business subject to tax under this article that is

also a distributor, as defined in section two hundred eighty-two of this

chapter, must charge the tax imposed by this article to the purchaser on

each gallon sold, unless otherwise exempt. If the taxes imposed by this

article have not already been assumed or paid by such petroleum business

on any quantity of such fuel for any reason, including, but not limited

to, the expansion of such fuel as a result of temperature fluctuation,

such petroleum business must remit such taxes to the commissioner on the

return for the period in which such sale was made.