New York Laws
Article 13-A - Tax on Petroleum Businesses
308 - Returns and Payment of Tax.

(b) Payment of tax. Each petroleum business shall pay to the
commissioner of taxation and finance with the filing of the return or
returns the tax imposed by this article during the period covered by the
return. Such tax imposed on any petroleum business which is a
corporation and which ceases to exercise its franchise or to be subject
to the tax imposed by this article shall be payable to the commissioner
at the time the return is required to be filed, provided such tax of a
petroleum business which is a domestic corporation and which continues
to possess its franchise shall be subject to adjustment as the
circumstances may require; all other taxes of any such petroleum
business, which pursuant to the foregoing provisions of this section
would otherwise be payable subsequent to the time such return is
required to be filed, shall nevertheless be payable at such time.
(c) Special provisions regarding sole proprietorships.--With respect
to any petroleum business which is a sole proprietorship:
(1) the return for such petroleum business where the proprietor has
died shall be made and filed by his executor, administrator, or other
person charged with his property, and
(2) the return for such petroleum business where the proprietor is
unable to make a return by reason of a disability shall be made and
filed by his conservator, committee, fiduciary or other person charged
with the care of his person or property (other than a receiver in
possession of only a part of his property), or by his duly authorized
agent.
(d) Estates and trusts.--The return for a petroleum business which is
an estate or trust shall be made and filed by the fiduciary.
(e) Joint fiduciaries.--If two or more fiduciaries are acting jointly
on behalf of a petroleum business, the return may be made by any one of
them.
(f) Notice of qualification as receiver, etc.--Every receiver, trustee
in bankruptcy, assignee for benefit of creditors of, or other fiduciary
for a petroleum business shall give notice of his qualification as such
to the commissioner of taxation and finance, as may be required by
regulation.
(g) Certification.--Every return shall have annexed thereto a
certification by the president, vice-president, treasurer, assistant
treasurer, chief accounting officer or any other officer of the
petroleum business duly authorized so to act where such petroleum
business is a corporation, or of the individual or one of the
individuals, or members of the partnership making the same where the
petroleum business is an unincorporated business, to the effect that the
statements contained therein are true. The fact that an individual's
name is signed on a certification of the return shall be prima facie
evidence that such individual is authorized to sign and certify the
return on behalf of the petroleum business. Blank forms of returns shall
be furnished by the commissioner of taxation and finance, on
application, but failure to secure such a blank shall not release any
petroleum business from the obligation of making any return required by
this article.
(h) Action by attorney general.--An action may be brought at any time
by the attorney general at the instance of the commissioner of taxation
and finance, in the name of the state, to compel the filing of returns
due under this article.
(i) Returns and records.--Returns shall be preserved for five years,
and thereafter until the commissioner of taxation and finance orders
them to be destroyed. Every petroleum business subject to tax under this

article shall keep the records and documents referred to in subdivision
one of section two hundred eighty-six of this chapter and such other
records of its business in such form as the commissioner may require;
moreover, the records required of transporters and storers under such
subdivision shall apply with the same force and effect to transporters
and storers of any product included in the measure of the tax imposed by
this article. All such records shall be preserved for a period of three
years, except that the commissioner may consent to their destruction
within that period or may require that they be kept longer.
* (j) Every petroleum business subject to tax under this article that
is also a distributor, as defined in section two hundred eighty-two of
this chapter, must charge the tax imposed by this article to the
purchaser on each gallon sold, unless otherwise exempt. If the taxes
imposed by this article have not already been assumed or paid by such
petroleum business 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, such petroleum business must remit such taxes
to the commissioner on the return for the period in which such sale was
made.
* NB Effective September 1, 2023