§ 308 — Returns and payment of tax

§ 308. Returns and payment of tax.--(a) General.--Every petroleum\nbusiness subject to tax under this article shall monthly, on or before\nthe twentieth day following the close of its taxable month, file a\nreturn which shall state (i) the number of gallons of motor fuel\nimported or caused to be imported into this state for use, distribution,\nstorage or sale in the state or produced, refined, manufactured or\ncompounded in the state during the preceding calendar month, (ii) the\nnumber of gallons of diesel motor fuel sold or used or, with respect to\ngallonage which prior thereto has not been included in the measure of\nthe tax imposed by this article, delivered by the petroleum business to\na filling station or into the fuel tank connecting with the engine of a\nmotor vehicle for use in the operation thereof during the preceding\ncalendar month, (iii) the number of gallons of, and the resultant\nproduct produced, manufactured or blended, using diesel motor fuel as a\ncomponent of such resultant product and the sales of such resultant\nproduct, and (iv) the number of gallons of residual petroleum product\nsold or used in this state and the sales of such residual petroleum\nproduct, for the period covered by such return. A residual petroleum\nbusiness shall include in its reports the number of gallons of residual\npetroleum product imported into the state or purchased in this state,\nthe number of gallons of diesel motor fuel purchased in this state and\nthe number of gallons of, and the resultant product produced,\nmanufactured or blended by such petroleum business, using diesel motor\nfuel as a component of such resultant product. The commissioner of\ntaxation and finance may permit the filing of a return on a quarterly\nbasis in the case of a petroleum business which only makes sales of\ndiesel motor fuel solely for residential heating purposes and which is\nregistered under article twelve-A of this chapter as a diesel motor fuel\ndistributor under a limited registration applicable only to the\nimportation, sale and distribution of diesel motor fuel for the purposes\ndescribed in subparagraph (i) of paragraph (b) of subdivision three of\nsection two hundred eighty-two-a of this chapter or in the case of a\npetroleum business registered as a "distributor of kero-jet fuel only"\npursuant to the provisions of subdivision two of section two hundred\neighty-two-a of this chapter. In the case of such returns permitted to\nbe filed on a quarterly basis, the adjustments to the rates of tax then\nin effect, as provided for in sections three hundred one-a and three\nhundred one-e of this article, which take effect on the first day of\nJanuary of each year shall, with respect to such quarterly return, take\neffect on the first day of the next succeeding March. Returns shall be\nfiled with the commissioner in a form prescribed by the commissioner,\nsetting forth such other information as the commissioner may prescribe.\nEvery petroleum business shall also transmit such other returns and such\nfacts and information as the commissioner may require in the\nadministration of this article. Every petroleum business which is a\ncorporation subject to tax under this article and which ceases to\nexercise its franchise or to be subject to the tax imposed by this\narticle shall transmit to the commissioner a return on the date of such\ncessation, or at such other time as the commissioner may require,\ncovering each month or period for which no return was theretofore filed.\nThe commissioner may, if the commissioner deems it necessary in order to\ninsure the payment of the tax imposed by this article, require returns\nto be made at such times and covering such periods as the commissioner\nmay deem necessary. Notwithstanding the foregoing provisions of this\nsubdivision, the commissioner may require any corporation or\nunincorporated business which engages in transactions involving\npetroleum or similar products, including aviation fuels, to file a\nmonthly return, which shall contain any data specified by him,\nregardless of whether such corporation or unincorporated business is\nsubject to tax under this article.\n (b) Payment of tax. Each petroleum business shall pay to the\ncommissioner of taxation and finance with the filing of the return or\nreturns the tax imposed by this article during the period covered by the\nreturn. Such tax imposed on any petroleum business which is a\ncorporation and which ceases to exercise its franchise or to be subject\nto the tax imposed by this article shall be payable to the commissioner\nat the time the return is required to be filed, provided such tax of a\npetroleum business which is a domestic corporation and which continues\nto possess its franchise shall be subject to adjustment as the\ncircumstances may require; all other taxes of any such petroleum\nbusiness, which pursuant to the foregoing provisions of this section\nwould otherwise be payable subsequent to the time such return is\nrequired to be filed, shall nevertheless be payable at such time.\n (c) Special provisions regarding sole proprietorships.--With respect\nto any petroleum business which is a sole proprietorship:\n (1) the return for such petroleum business where the proprietor has\ndied shall be made and filed by his executor, administrator, or other\nperson charged with his property, and\n (2) the return for such petroleum business where the proprietor is\nunable to make a return by reason of a disability shall be made and\nfiled by his conservator, committee, fiduciary or other person charged\nwith the care of his person or property (other than a receiver in\npossession of only a part of his property), or by his duly authorized\nagent.\n (d) Estates and trusts.--The return for a petroleum business which is\nan estate or trust shall be made and filed by the fiduciary.\n (e) Joint fiduciaries.--If two or more fiduciaries are acting jointly\non behalf of a petroleum business, the return may be made by any one of\nthem.\n (f) Notice of qualification as receiver, etc.--Every receiver, trustee\nin bankruptcy, assignee for benefit of creditors of, or other fiduciary\nfor a petroleum business shall give notice of his qualification as such\nto the commissioner of taxation and finance, as may be required by\nregulation.\n (g) Certification.--Every return shall have annexed thereto a\ncertification by the president, vice-president, treasurer, assistant\ntreasurer, chief accounting officer or any other officer of the\npetroleum business duly authorized so to act where such petroleum\nbusiness is a corporation, or of the individual or one of the\nindividuals, or members of the partnership making the same where the\npetroleum business is an unincorporated business, to the effect that the\nstatements contained therein are true. The fact that an individual's\nname is signed on a certification of the return shall be prima facie\nevidence that such individual is authorized to sign and certify the\nreturn on behalf of the petroleum business. Blank forms of returns shall\nbe furnished by the commissioner of taxation and finance, on\napplication, but failure to secure such a blank shall not release any\npetroleum business from the obligation of making any return required by\nthis article.\n (h) Action by attorney general.--An action may be brought at any time\nby the attorney general at the instance of the commissioner of taxation\nand finance, in the name of the state, to compel the filing of returns\ndue under this article.\n (i) Returns and records.--Returns shall be preserved for five years,\nand thereafter until the commissioner of taxation and finance orders\nthem to be destroyed. Every petroleum business subject to tax under this\narticle shall keep the records and documents referred to in subdivision\none of section two hundred eighty-six of this chapter and such other\nrecords of its business in such form as the commissioner may require;\nmoreover, the records required of transporters and storers under such\nsubdivision shall apply with the same force and effect to transporters\nand storers of any product included in the measure of the tax imposed by\nthis article. All such records shall be preserved for a period of three\nyears, except that the commissioner may consent to their destruction\nwithin that period or may require that they be kept longer.\n * (j) Every petroleum business subject to tax under this article that\nis also a distributor, as defined in section two hundred eighty-two of\nthis chapter, must charge the tax imposed by this article to the\npurchaser on each gallon sold, unless otherwise exempt. If the taxes\nimposed by this article have not already been assumed or paid by such\npetroleum business on any quantity of such fuel for any reason,\nincluding, but not limited to, the expansion of such fuel as a result of\ntemperature fluctuation, such petroleum business must remit such taxes\nto the commissioner on the return for the period in which such sale was\nmade.\n * NB Effective September 1, 2023\n