New York Laws
Article 13-A - Tax on Petroleum Businesses
301-H - Tax Relating to Carriers.

(2) The rate of the tax imposed by this section shall be equal to the
motor fuel and highway diesel motor fuel rate set by subdivision (e) of
section three hundred one-a plus the rate of the supplemental tax
imposed by section three hundred one-j of this article as such rates are
specified therein and as they may be adjusted as provided in such
provisions.
(3) The tax and tax surcharge shall be upon the carrier, as defined
for purposes of the tax imposed by article twenty-one-A of this chapter,
except that where the carrier is not the owner of such qualified motor
vehicle, the tax shall be a joint and several liability upon both the
carrier and the owner. The term "qualified motor vehicle" shall mean
such term as defined for the purposes of the tax imposed by such article
twenty-one-A. The exemptions provided by section five hundred
twenty-five of such article twenty-one-A shall apply to the tax imposed
by this section.
(b) Procedures. Any provision of section three hundred fifteen or any
other provision of this article to the contrary notwithstanding, the
provisions of sections five hundred twenty-six through five hundred
twenty-eight of this chapter, including those provisions of article
twenty-one-A of this chapter relating to penalty and interest, shall
apply to the administration of and procedures with respect to the tax
imposed by this section in the same manner and with the same force and
effect as if the language of such sections had been incorporated in full
into this section and had expressly referred to the tax under this
section, except to the extent that any such provision is either
inconsistent with a provision of this section or is not relevant to this
section.
(c) Joint administration. The commissioner shall jointly administer
the taxes imposed by article twenty-one-A of this chapter and the tax
imposed by this section, including the joint reporting and payment,
assessment, collection, determination and refund or credit of such
taxes. For purposes of the joint administration of taxes, the
commissioner's functions under such article twenty-one-A and any
returns, forms, statements, documents or information to be submitted to
the commissioner under such article, any books and records to be kept

for purposes of the taxes imposed by such article, any schedules of
amounts to be collected under such article, and the payment of taxes
under such article, shall apply to the tax imposed by this section and
shall be on a joint basis with respect to such tax imposed by this
section and the taxes imposed by such article.
(d) Disposition. Any provision of this article to the contrary
notwithstanding, the full amount of tax, as well as interest and
penalties relating thereto, collected or received by the commissioner
under this section shall be deposited and disposed of pursuant to the
provisions of section one hundred seventy-one-a of this chapter.
Beginning on April first, two thousand one, all the moneys received by
the commissioner pursuant to the provisions of this section shall be
deposited in the dedicated fund accounts pursuant to subdivision (d) of
section three hundred one-j of this article.