TAF-22-07-00008-P Refunds, Credits and Reimbursements of Motor Fuel Tax

5/30/07 N.Y. St. Reg. TAF-22-07-00008-P

NEW YORK STATE REGISTER

VOLUME XXIX, ISSUE 22

May 30, 2007

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. TAF-22-07-00008-P

Refunds, Credits and Reimbursements of Motor Fuel Tax

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following proposed rule:

Proposed action:

This is a consensus rule making to amend sections 415.1–415.3 and 415.5 of Title 20 NYCRR.

Statutory authority:

Tax Law, section 171, subd. First

Subject:

Refunds, credits and reimbursements of motor fuel tax.

Purpose:

To reflect statutory changes extending the period for applying for a refund, credit or reimbursement from two years to three years.

Text of proposed rule:

Section 1. Paragraph (1) of subdivision (c) of section 415.1 of such regulations is amended to read as follows:

(c) (1) Unless otherwise provided in this Part, a claim for refund, credit or reimbursement must be filed with the Department of Taxation and Finance within [two] three years from:

(i) the date of the purchase, in the case of the purchaser; or

(ii) the date of the sale, in the case of the seller, of the motor fuel so subject to refund, credit or reimbursement.

Section 2. Subdivision (b) of section 415.2 of such regulations is amended to read as follows:

(b) “Moneys paid in error.” (1) Where motor fuel upon which the motor fuel tax has been paid is sold under any circumstances such that if the tax had not been paid the sale would not have been considered taxable under article 12-A of the Tax Law, such tax paid in error may be refunded. A claim for refund of motor fuel tax erroneously paid must disclose the nature of the erroneous payment and be filed with the department within [two] three years from the time the erroneous payment was made or within [two] three years from the time the tax-paid motor fuel was so sold.

(2) Where a distributor and the Department of Taxation and Finance have consented in writing pursuant to section 419.1 of this Title to extending the period of time in which a determination of tax may be made and such agreement is made within the [two-year] three-year periods specified in paragraph (1) of this subdivision, the period of time in which a distributor may file a claim for refund of motor fuel tax erroneously paid will not expire prior to six months after the expiration of the extended period within which a determination of tax may be made.

Section 3. Subdivision (h) of section 415.3 of such regulations is amended to read as follows:

(h) Where a distributor and the Department of Taxation and Finance have consented in writing pursuant to section 419.1 of this Title to extending the period of time in which a determination of tax may be made and such agreement is made within [two] three years from the date of the purchase of motor fuel subject to reimbursement, the period of time in which the distributor may file a claim for reimbursement under this section will not expire prior to six months after the expiration of the extended period within which a determination of tax may be made.

Section 4. Section 415.5 of such regulations is amended to read as follows:

Section 415.5 Erroneous payments to claimant. (Tax Law, section 289-c(3))

In the event of an erroneous or excessive payment to a claimant, the Department of Taxation and Finance may recover such amount from the claimant in the same manner as a tax imposed by article 12-A of the Tax Law. Determinations of erroneous or excessive payments must be made within [two] three years after the date of such erroneous or excessive payment.

Text of proposed rule and any required statements and analyses may be obtained from:

John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, [phone], e-mail: [e-mail]

Data, views or arguments may be submitted to:

Marilyn Kaltenborn, Director, Technical Services Division, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, [phone], e-mail: [e-mail]

Public comment will be received until:

45 days after publication of this notice.

Consensus Rule Making Determination

The Department of Taxation and Finance has determined that no person is likely to object to the adoption of this rule as written because the amendments merely reflect statutory changes that are not controversial in nature. The rule makes no changes in administrative policies regarding existing statutes and has no impact on taxpayers.

The purpose of this proposal is to reflect statutory changes made by Chapter 302 of the Laws of 2006 which extend the period for applying for a refund, credit or reimbursement under article 12-A of the Tax Law from two years to three years. The amendments to sections 415.1–415.3 and 415.5 simply conform the regulations with the amended statute.

Job Impact Statement

A Job Impact Statement is not being submitted with this rule because it is evident from the subject matter of the rule that it would have no impact on jobs and employment opportunities. The rule merely reflects statutory changes made by Chapter 302 of the Laws of 2006 extending the period for applying for a refund, credit or reimbursement under article 12-A of the Tax Law from two years to three years.