Sec. 413.1. Returns of tax on motor fuel

Tax Law, §§ 284, 287

(a) Every distributor of motor fuel must, on or before the 20th day of each month, file with the Department of Taxation and Finance a monthly return of tax on motor fuels on a form prescribed by the department for that purpose, even though no tax may be payable. Such return must state the number of gallons of motor fuel:

(1) imported or caused to be imported into New York State for use, distribution, storage or sale in the State;

(2) produced, refined, manufactured or compounded in the State; or

(3) sold in the State, if the motor fuel tax had not been imposed prior to such sale;

by such distributor during the preceding calendar month. In addition, the distributor must report such further information as the department may require, including the extent of the distributor's sales, transfers, uses or other dispositions of motor fuel in New York State during the period covered by the return. Where a distributor purchased motor fuel upon which the tax imposed pursuant to article 12-A of the Tax Law was paid and in each instance the tax was included in the price of such fuel, a credit against sales, transfers, uses and other distributions of such fuel is allowed to the extent such motor fuel was so purchased. The return must be prepared in accordance with the instructions provided by the department and must be accompanied by all supporting schedules.

(b) The Department of Taxation and Finance may, if it deems it necessary in order to insure the payment of any taxes imposed by article 12-A of the Tax Law, require returns (from all distributors or from any particular distributor) to be made at such times and covering such periods as it may determine.

(c) Every return filed by or on behalf of a distributor of motor fuel must have annexed to it, a certification to the effect that the statements in the return are true, correct and complete. The fact that the distributor's name and/or an individual's name is signed on the certification of the return is prima facie evidence for all purposes that such individual is authorized to sign and certify the return on behalf of the distributor and that the return was actually signed by the distributor.

(d) Returns of tax on motor fuel, to be filed by distributors, must be filed with the Department of Taxation and Finance, Miscellaneous Tax, in care of P.O. Box 1833, Albany, NY 12201-1833.