Sec. 413.5. Information returns

Tax Law, § 286

(a) Every distributor of motor fuel is required to file with the Department of Taxation and Finance the monthly return of tax on motor fuels prescribed in section 413.1 of this Part regardless of whether or not any tax may be due the State. Such return must be prepared and filed in accordance with the provision of such section and the applicable instructions provided by the department.

(b) For purposes of article 12-A of the Tax Law, every wholesaler, jobber or other person, not reporting to the department pursuant to subdivision (a) of this section, who sells motor fuel other than exclusively at retail service stations must file a report of sales tax prepayment on motor fuel on the prescribed form, regardless of whether or not any tax may be due the State. Such report must be filed monthly and is due within 20 days from the end of the month covered by the report. The report must be prepared in accordance with instructions provided by the Department of Taxation and Finance and must include completed schedules, if required.

(c) Every retail vendor purchasing, selling or using motor fuel must file a quarterly motor fuel inventory report by retail service stations on the form prescribed by the Department of Taxation and Finance for that purpose. Such report must be filed within 25 days of the end of the sales tax quarter covered by the report. The report must be prepared in accordance with the instructions provided and must include completed schedules, if required.

(d) For reporting requirements applicable to persons who transport motor fuel or store motor fuel, see Parts 417 and 418 of this Title, respectively.