Sec. 417.4. Information returns

Tax Law, § 286-b (2)

(a) Every person transporting motor fuel within this State who or which is required to keep records pursuant to section 417.1 of this Part, is required to file an information return with the Department of Taxation and Finance on a monthly basis. The information return must show the information described in section 417.1 with regard to every shipment of motor fuel made by such person during the reporting period. The information return must be filed not later than the 25th day of the month following the month for which the return is made. The department may, from time to time, as it deems appropriate, limit the application of the requirements of this section as concerns persons merely traversing the State and persons transporting motor fuel from points within this State to delivery points within this State. Moreover, the department may limit the application of any requirement of this section with respect to a registered distributor transporting its own product exclusively.

(b) The provisions of this section shall also apply to every person transporting diesel motor fuel within the State who or which is required to maintain records of such transportation.