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New York Codes Rules Regulations (Last Updated: March 27,2024) |
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TITLE 20. Department of Taxation and Finance |
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Chapter III. Fuel and Carrier Taxes |
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Subchapter A. Motor Fuel and Diesel Motor Fuel Tax |
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Article 1. Motor Fuel Tax |
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Part 416. Civil Penalties and Interest on Underpayments |
| 20 CRR-NY III A 1 416 Notes |
| Sec. 416.1. Failure to file a return or to pay the tax due |
| Sec. 416.2. Personal liability for a failure to pay the tax |
| Sec. 416.3. [Repealed] |
| Sec. 416.4. Failure to pay the tax due to fraud |
| Sec. 416.5. Possession of untaxed motor fuel by a filling station owner |
| Sec. 416.6. Interest on underpayments |
| Sec. 416.7. Unpaid tax, penalties and interest |
| Sec. 416.8. Criminal penalties, seizures and forfeitures |