New York Laws
Article 12-A - Tax on Gasoline and Similar Motor Fuel
285-A - Presumption of Taxability.

(b) If the certification required by this subdivision has been
furnished to the purchaser at delivery and accepted in good faith, the
burden of proving that the taxes imposed by this article were assumed or
paid by a distributor registered as such under this article and passed
through shall be solely on the seller.
(c) Where the certification required under this paragraph is not
furnished by the seller at delivery of motor fuel, it shall be presumed
that the taxes imposed by this article have not been assumed or paid by
a distributor registered as such under this article and that the
purchaser in such case is jointly and severally liable for such taxes.
(d) If, due to the circumstances of delivery, it is not possible to
issue a certification required under this subdivision at the time of
delivery of motor fuel, the tax commission may authorize the delivery of
the certification required under this paragraph at a time after the
delivery of the motor fuel which is the subject of the sale under the
limited circumstances it shall prescribe and upon such terms and
conditions it shall deem necessary to ensure collection of the taxes
imposed by this article and the tax imposed by section eleven hundred
two of this chapter.
* 4. Upon each sale of motor fuel, other than a sale that is otherwise
exempt under this article, the distributor must charge the tax imposed
by this article to the purchaser on each gallon sold. If the taxes
imposed by this article have not already been assumed or paid by a
distributor on any quantity of such fuel for any reason, including, but
not limited to, the expansion of such fuel as a result of temperature
fluctuation, the distributor must remit such taxes to the commissioner
on the return for the period in which such sale was made.
* NB Effective September 1, 2023