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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 IV. Sales and Use and Other Miscellaneous Taxes |
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Subchapter A. Sales and Use Taxes |
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Part 561. Motor Fuel |
| 20 CRR-NY IV A 561 Notes |
| Sec. 561.1. General |
| Sec. 561.2. Definitions |
| Sec. 561.3. Payment of prepaid tax |
| Sec. 561.4. Presumption of taxability under section 1102 |
| Sec. 561.5. Certification of tax payment |
| Sec. 561.6. Preliminary certification |
| Sec. 561.7. Collection of retail sales tax |
| Sec. 561.8. Use tax |
| Sec. 561.9. Refunds and credits of prepaid tax—general |
| Sec. 561.10. Refund and credits allowable |
| Sec. 561.11. [Repealed] |
| Sec. 561.12. [Repealed] |
| Sec. 561.13. Registration, returns and reports |
| Sec. 561.14. Civil penalties |
| Sec. 561.15. Diesel motor fuel |
| Sec. 561.16. Fuel used for residential or other heating purposes |
| Sec. 561.17. Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes |
| Sec. 561.18. [Repealed] |
| Sec. 561.19. [Repealed] |
| Sec. 561.20. [Repealed] |