N.Y. Tax Law § 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.