(b) Cooperative agreements. Notwithstanding any inconsistent provision
of law, the commissioner is authorized to enter into a cooperative
agreement with other states, the District of Columbia or provinces or
territories of Canada for the administration of the tax imposed by this
article and similar taxes imposed by other member jurisdictions and for
the reporting and payment of tax to a single base state and a
proportional sharing of revenue of taxes relating to fuel use among the
jurisdictions where a qualified motor vehicle is operated. The agreement
may provide for determining the base state for carriers, carriers
records requirements, audit procedures, exchange of information, persons
eligible for tax licensing, defining qualified motor vehicles,
determining if bonding is required and requiring bonds to secure the tax
imposed by this article and similar taxes imposed by other member
jurisdictions, specifying reporting requirements and periods including
defining uniform penalty and interest rates for late reporting,
determining methods for collecting and forwarding of taxes, interest and
penalties to another jurisdiction, notice and timing of hearings and
other provisions as will facilitate the administration of the agreement.
The commissioner may, pursuant to the terms of the agreement, forward to
the proper officers of another member jurisdiction any information in
the commissioner's possession relating to the manufacture, receipt,
sale, use, transportation or shipment of motor fuel or diesel motor fuel
by any person and may share any information relating to the
administration of taxes pursuant to the agreement with such officers.
The commissioner may disclose to the proper officers of another member
jurisdiction the location of offices, motor vehicles and other real and
personal property of carriers. The agreement may provide for each member
jurisdiction to audit the records of persons based in the member
jurisdiction and determine taxes due each member jurisdiction. The
commissioner may adopt rules and regulations for the administration and
enforcement of the agreement. In connection with the administration of
taxes under such a cooperative agreement, the commissioner may enter
into an agreement with other member jurisdictions and any banks, banking
houses, trust companies or other similar institutions with respect to
the payment of any tax, fees, penalty or interest to such banks, banking
houses, trust companies or similar institutions and the filing of
returns and reports with such banks, banking houses, trust companies or
similar institutions as agent of the commissioner and such other member
jurisdictions. Pursuant to a written agreement made with one or more of
the appropriate departments, agencies, officers or instrumentalities of
other jurisdictions, the commissioner may let contracts for provision of
such services to the department and to one or more of such entities of
other jurisdictions; provided, that provisions shall be made in all such
agreements with the participating governmental entities and in all such
contracts let by the commissioner for the assumption by each of the
participating governmental entities of sole responsibility for its
proportionate share of the costs under the terms of such contract. The
commissioner may contract for such services jointly with and pursuant to
a contract let by the appropriate department, agency, officer or
instrumentality of another jurisdiction; provided that (1) the
commissioner shall approve the proposed terms and conditions of all such
joint governmental contracts, (2) the letting of such joint governmental
contract shall be based on invitation of competitive bids or proposals,
and (3) the participation by the department in any such joint contract
shall be preceded by an evaluation and finding in writing by the
commissioner that a reasonable potential exists for the saving of costs
by the state, by means of such joint governmental contract.
(c) Rate changes. In the event the rate of tax imposed under this
article or under section three hundred one-h of this chapter or the rate
of surcharge imposed on such tax changes and such change does not
coincide with the beginning of a reporting period, the rates of tax and
surcharge for the reporting period which includes such change shall be
equal to the sum of the respective rates otherwise applicable in each
month of the reporting period divided by the number of months in the
reporting period.
(d) Construction. In the event the commissioner, pursuant to the
authority of this article, enters into a cooperative agreement as
provided in this section, the commissioner shall carry out any provision
of such agreement required for continued New York state participation in
such agreement, to the extent not inconsistent with a specific
requirement of this article or any other provision of the laws and the
constitution of the state of New York.
Structure New York Laws