N.Y. Tax Law § 528: Procedure, administration and disposition of revenues

§ 528. Procedure, administration and disposition of revenues. (a)

General. The provisions of subdivision two of section five hundred six

and sections five hundred seven through five hundred fifteen of this

chapter (excluding sections five hundred eight, five hundred twelve and

five hundred thirteen) shall apply to the provisions of this article

with the same force and effect as if the language of such subdivision

and sections 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 or not relevant to

this article or inconsistent with a provision of any agreement which the

commissioner enters into pursuant to subdivision (b) of this section,

with such modification as may be necessary to adapt the language of such

provisions to the tax imposed by this article, provided that (1)

notwithstanding such section five hundred ten and subdivision four of

section two thousand six of this chapter, a determination, as provided

in such section five hundred ten, relating to the tax imposed by this

article, shall finally and conclusively fix such tax, unless the person

against whom it is assessed shall, within thirty days after the giving

of notice of such determination, petition the division of tax appeals

for a hearing, or unless the commissioner on the commissioner's own

motion shall redetermine the same; (2) the term "vehicular unit" shall

be read as "qualified motor vehicle"; (3) if the commissioner enters

into a cooperative agreement under this section, the reference in

section five hundred fourteen-a of this chapter to the United States

postmark shall include a postmark made by the Canadian postal service;

and (4) if the commissioner enters into a cooperative agreement under

this section, for purposes of applying subdivision four of section five

hundred fourteen of this chapter, the banks, banking houses or trust

companies which may be designated by the commissioner may include any

such banks, banking houses or trust companies designated or seeking

designation by other member jurisdictions. For purposes of determining

the amount of tax due in accordance with section five hundred ten of

this chapter as incorporated by this subdivision, any return filed

before the last day prescribed for its filing shall be deemed to be

filed on such last day. The commissioner is authorized to provide for

the joint administration, in whole or in part, of the tax imposed by

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

(b) Cooperative agreements. Notwithstanding any inconsistent provision

of law, the commissioner is authorized to enter into a cooperative

agreement with other states, the District of Columbia or provinces or

territories of Canada for the administration of the tax imposed by this

article and similar taxes imposed by other member jurisdictions and for

the reporting and payment of tax to a single base state and a

proportional sharing of revenue of taxes relating to fuel use among the

jurisdictions where a qualified motor vehicle is operated. The agreement

may provide for determining the base state for carriers, carriers

records requirements, audit procedures, exchange of information, persons

eligible for tax licensing, defining qualified motor vehicles,

determining if bonding is required and requiring bonds to secure the tax

imposed by this article and similar taxes imposed by other member

jurisdictions, specifying reporting requirements and periods including

defining uniform penalty and interest rates for late reporting,

determining methods for collecting and forwarding of taxes, interest and

penalties to another jurisdiction, notice and timing of hearings and

other provisions as will facilitate the administration of the agreement.

The commissioner may, pursuant to the terms of the agreement, forward to

the proper officers of another member jurisdiction any information in

the commissioner's possession relating to the manufacture, receipt,

sale, use, transportation or shipment of motor fuel or diesel motor fuel

by any person and may share any information relating to the

administration of taxes pursuant to the agreement with such officers.

The commissioner may disclose to the proper officers of another member

jurisdiction the location of offices, motor vehicles and other real and

personal property of carriers. The agreement may provide for each member

jurisdiction to audit the records of persons based in the member

jurisdiction and determine taxes due each member jurisdiction. The

commissioner may adopt rules and regulations for the administration and

enforcement of the agreement. In connection with the administration of

taxes under such a cooperative agreement, the commissioner may enter

into an agreement with other member jurisdictions and any banks, banking

houses, trust companies or other similar institutions with respect to

the payment of any tax, fees, penalty or interest to such banks, banking

houses, trust companies or similar institutions and the filing of

returns and reports with such banks, banking houses, trust companies or

similar institutions as agent of the commissioner and such other member

jurisdictions. Pursuant to a written agreement made with one or more of

the appropriate departments, agencies, officers or instrumentalities of

other jurisdictions, the commissioner may let contracts for provision of

such services to the department and to one or more of such entities of

other jurisdictions; provided, that provisions shall be made in all such

agreements with the participating governmental entities and in all such

contracts let by the commissioner for the assumption by each of the

participating governmental entities of sole responsibility for its

proportionate share of the costs under the terms of such contract. The

commissioner may contract for such services jointly with and pursuant to

a contract let by the appropriate department, agency, officer or

instrumentality of another jurisdiction; provided that (1) the

commissioner shall approve the proposed terms and conditions of all such

joint governmental contracts, (2) the letting of such joint governmental

contract shall be based on invitation of competitive bids or proposals,

and (3) the participation by the department in any such joint contract

shall be preceded by an evaluation and finding in writing by the

commissioner that a reasonable potential exists for the saving of costs

by the state, by means of such joint governmental contract.

(c) Rate changes. In the event the rate of tax imposed under this

article or under section three hundred one-h of this chapter or the rate

of surcharge imposed on such tax changes and such change does not

coincide with the beginning of a reporting period, the rates of tax and

surcharge for the reporting period which includes such change shall be

equal to the sum of the respective rates otherwise applicable in each

month of the reporting period divided by the number of months in the

reporting period.

(d) Construction. In the event the commissioner, pursuant to the

authority of this article, enters into a cooperative agreement as

provided in this section, the commissioner shall carry out any provision

of such agreement required for continued New York state participation in

such agreement, to the extent not inconsistent with a specific

requirement of this article or any other provision of the laws and the

constitution of the state of New York.