Sec. 413.2. Payment of tax

Tax Law, §§ 171, 284, 287

(a) Every distributor of motor fuel must pay to the Department of Taxation and Finance, with the filing of the return pursuant to section 413.1 of this Part, the tax imposed by article 12-A of the Tax Law at the aggregate rate of eight cents per gallon on each gallon of motor fuel the distributor:

(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,

during the period for which the return is made. All tax for the period for which a return is required to be filed is due on the date limited for filing the return, regardless of whether a return is filed or whether the return filed correctly shows the amount of tax due.

(b) A distributor may report and pay the tax in whole dollar amounts. If this election is made, the distributor may disregard a fractional part of a dollar, unless it amounts to 50 cents or more, in which case such fractional part must be increased to one dollar. However, such election is not applicable to items which must be taken into account in making the computations necessary to determine the amount of tax required to be shown on the return.

(c) All remittances for each month must be payable to the Commissioner of Taxation and Finance and must be forwarded together with the return for such month.