N.Y. Tax Law 287 – Payment of tax; returns
§ 287. Payment of tax; returns. 1. Every distributor shall, on or before the twentieth day of each month, file with the department a return, on forms to be prescribed by the commissioner and furnished by such department, stating the number of gallons of motor fuel imported, manufactured or sold by such distributor in the state during the preceding calendar month and in the case of Diesel motor fuel, the number of gallons of Diesel motor fuel imported and the number of gallons which have been sold or used. Provided, however, the commissioner may, if he or she deems it necessary in order to ensure the payment of the taxes imposed by this article, require returns to be made at such times and covering such periods as he or she may deem necessary, and, by regulation, may permit the filing of returns by distributors of Diesel motor fuel on a quarterly, semi-annual or annual basis, or may waive the filing of returns by a distributor of Diesel motor fuel for such time and upon such terms as he or she may deem proper if satisfied that no tax imposed by this article with respect to Diesel motor fuel is or will be payable by him or her during the time for which returns are waived. Such returns shall contain such further information as the commissioner shall require. The fact that a distributor's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by such distributor. Each such distributor shall, with respect to motor fuel, pay to the department with the filing of such return, the taxes imposed by this article on each gallon of motor fuel imported, manufactured or sold by such distributor in the state, and so reported, during the period covered by such return. Each distributor shall, with respect to Diesel motor fuel, pay to the department with the filing of the return the taxes imposed by this article on the number of gallons of Diesel motor fuel sold or used or delivered to a filling station or delivered into the fuel tank of a motor vehicle during the period covered by the return. Provided, however, that where a distributor has purchased motor fuel or diesel motor fuel upon which the taxes imposed by this article have been paid or paid over and in each instance the tax is included in the price, a credit shall be allowed for the amount of such taxes upon the subsequent sale of such fuel to the extent that such taxes are so paid and included in the price.
Terms Used In N.Y. Tax Law 287
- Diesel motor fuel: shall mean No. See N.Y. Tax Law 282
- distributor: means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or corporation who or which produces, refines, manufactures or compounds motor fuel within the state. See N.Y. Tax Law 282
- Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
- Filling station: shall include any place, location or station where motor fuel, highway Diesel motor fuel or water-white kerosene (exclusively for heating purposes in containers of no more than twenty gallons), is offered for sale at retail. See N.Y. Tax Law 282
- Motor fuel: means gasoline, benzol, reformulated blend stock for oxygenate blending, conventional blend stock for oxygenate blending, E85, fuel grade ethanol that meets the ASTM International active standards specifications D4806 or D4814 or other product which is suitable for use in operation of a motor vehicle engine. See N.Y. Tax Law 282
- Motor vehicle: means any vehicle propelled by any power other than muscular, except boats, road building machinery, power shovels, tractor cranes, tractors used exclusively for agricultural purposes and such vehicles as are run only on rails or tracks. See N.Y. Tax Law 282
- Purchaser: shall include , in addition to its usual meaning, the distributor in the case of transfer of motor fuel by a distributor from his, their or its stock, into a motor vehicle, or into a container from which motor fuel is supplied by the distributor to a motor vehicle or vehicles of the distributor or of others. See N.Y. Tax Law 282
- Sale: shall include , in addition to its meaning under article twenty-eight of this chapter, the transfer of fuel by a distributor into a motor vehicle or into a receptacle from which fuel is supplied by him or it to his or its own or other motor vehicles. See N.Y. Tax Law 282
- Wholesaler of motor fuel: means any person, firm, association or corporation who or which: (1) is not a distributor of motor fuel; (2) makes a sale of motor fuel in this state other than a retail sale not in bulk; and (3)(A) makes any purchases of motor fuel for resale within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter; or (B) makes any sales of motor fuel, other than retail sales not in bulk, within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter. See N.Y. Tax Law 282
2. A distributor entitled to a refund under the provisions of section two hundred eighty-nine-c of this chapter, in lieu of such refund, may take credit therefor on a return filed pursuant to this section, unless the commissioner shall withdraw such privilege.
3. Every wholesaler of motor fuel shall, on or before the twentieth day of each month, file with the department a return, on forms prescribed by the commissioner stating the number of gallons of motor fuel purchased and sold by such wholesaler in the state during the preceding calendar month. For each purchase and sale, the date, number of gallons of motor fuel purchased or sold, and the name of the seller or purchaser shall be set forth on the return. Such returns shall contain such further information as the commissioner shall require. The fact that a wholesaler's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by such wholesaler of motor fuel.