N.Y. Tax Law § 283-D — Registration of wholesalers of motor fuel

§ 283-d. Registration of wholesalers of motor fuel. (a) Registration\nrequired. Each wholesaler of motor fuel must be registered with the\ndepartment under this section. No wholesaler of motor fuel shall make a\nsale of motor fuel in this state other than a retail sale not in bulk\nunless such wholesaler is so registered. The department, upon the\napplication of a person, shall register such person as a wholesaler of\nmotor fuel except that the commissioner may refuse to register an\napplicant for any of the grounds specified in subdivision two or five of\nsection two hundred eighty-three of this article or in subdivision (c)\nof this section. The application shall be in such form and contain such\ninformation as the commissioner shall prescribe. All of the provisions\nof subdivisions two, four, five, six, seven, eight, nine and ten of\nsection two hundred eighty-three of this article relating to\nregistration of distributors shall be applicable to the registration of\nwholesalers of motor fuel under this section with the same force and\neffect as if the language of such subdivisions had been incorporated in\nfull in this section and had expressly referred to the registration of\nwholesalers of motor fuel, with such modification as may be necessary in\norder to adapt the language of such provisions to the provisions of this\nsection, provided, specifically, that the term "distributor" shall be\nread as "wholesaler of motor fuel." Provided, however, that if the\ncommissioner is satisfied that the requirements of such provisions for\nregistration are not necessary in order to protect tax revenues, the\ncommissioner may limit or modify such requirements with respect to any\nperson not required to be registered as a distributor of motor fuel.\n (b) Bond or other security. The commissioner may require a wholesaler\nof motor fuel seeking a registration to file with the department a bond\nissued by a surety company approved by the superintendent of financial\nservices as to solvency and responsibility and authorized to transact\nbusiness in this state or other security acceptable to the commissioner,\nin such amount as the commissioner may fix to secure the performance by\nsuch wholesaler of motor fuel of the duties and responsibilities\nrequired (i) pursuant to this article and (ii) pursuant to articles\ntwenty-eight and twenty-nine of this chapter with respect to motor fuel.\nThe commissioner may require that such a bond or other security be filed\nbefore a wholesaler of motor fuel is registered, and the amount thereof\nmay be increased at any time when in the commissioner's judgment the\nsame is necessary. If securities are deposited as security under this\nsubdivision, such securities shall be kept in the joint custody of the\ncomptroller and the commissioner and may be sold by the commissioner if\nit becomes necessary so to do in order to recover against such\nwholesaler of motor fuel but no such sale shall be had until after such\nwholesaler of motor fuel shall have had opportunity to litigate the\nvalidity of the liability if it elects to do so. Upon any such sale the\nsurplus, if any, above the sums due shall be returned to such wholesaler\nof motor fuel. The department, when authorized by the wholesaler of\nmotor fuel, shall furnish information regarding the registration of the\nwholesaler of motor fuel and any other information which the wholesaler\nof motor fuel authorizes it to disclose.\n (c) Refusal to register. For the purposes of determining whether to\nrefuse an application for registration under this section, the\nreferences in subdivision two of section two hundred eighty-three of\nthis article to employees or shareholders under a duty to file a return\nunder or pursuant to the authority of this article or pay the taxes\nimposed by or pursuant to the authority of this article on behalf of the\napplicant or another person shall be deemed to also include an employee\nunder a duty to file a return or pay taxes under or pursuant to the\nauthority of this article on behalf of such applicant or other person.\nIn addition to the grounds specified in section two hundred eighty-three\nof this article, the commissioner may refuse to register an applicant\nwhere the commissioner ascertains that the applicant, an officer,\ndirector or partner of the applicant, a shareholder directly or\nindirectly owning more than ten percent of the number of shares of stock\nof such applicant (where such applicant is a corporation) entitling the\nholder thereof to vote for the election of directors or trustees, or an\nemployee or shareholder of such applicant who, as such employee or\nshareholder is under a duty to file a return under or pursuant to the\nauthority of this article or to pay the taxes imposed by or pursuant to\nthe authority of this article on behalf of the applicant; (1) has\ncommitted any of the acts or omissions which are, or was convicted as,\nspecified in subdivision (d) of this section within the preceding five\nyears; or (2) was an officer, director or partner of another person, or\nwho directly or indirectly owned more than ten percent of the shares of\nstock of another person (where such other person is a corporation)\nentitling the holder thereof to vote for the election of directors or\ntrustees, or who was an employee or shareholder of another person under\na duty to file a return under or pursuant to the authority of this\narticle or pay the taxes imposed by or pursuant to the authority of this\narticle on behalf of such other person at the time such other person\ncommitted any of the acts or omissions which are, or was convicted as,\nspecified in subdivision (d) of this section within the preceding five\nyears.\n (d) Cancellation or suspension of registration. The grounds for a\ncancellation or suspension of a registration under this section as a\nwholesaler of motor fuel are the same as those grounds specified in\nsection two hundred eighty-three of this article and, in addition to\nsuch grounds, the following grounds relating to this article shall\napply:\n (1) A registration as a wholesaler of motor fuel may be cancelled or\nsuspended if the commissioner determines that a registrant or an\nofficer, director or partner of the registrant, a shareholder directly\nor indirectly owning more than ten percent of the number of shares of\nstock of such registrant (where such registrant is a corporation)\nentitling the holder thereof to vote for the election of directors or\ntrustees, or an employee or shareholder of such registrant under a duty\nto file a return under or pursuant to the authority of this article or\nto pay the taxes imposed by or pursuant to the authority of this article\non behalf of the registrant\n (A) fails to file or maintain in full force and effect a bond or other\nsecurity when required pursuant to subdivision (b) of this section or\nwhen the amount thereof is increased,\n (B) fails to comply with any of the provisions of this article or any\nrule or regulation adopted pursuant to this article by the commissioner,\n (C) knowingly aids and abets another person in violating any of the\nprovisions of this article or any rule or regulation adopted pursuant to\nthis article by the commissioner,\n (D) transfers its registration as a wholesaler of motor fuel without\nthe prior written approval of the commissioner,\n (E) with respect to a wholesaler of motor fuel which is a corporation,\nhas been dissolved pursuant to section two hundred three-a and\nsubdivision (d) of section three hundred ten of this chapter,\n (F) commits fraud or deceit in his, her or its operations as a\nwholesaler of motor fuel or has committed fraud or deceit in procuring\nhis, her or its registration,\n (G) has impersonated any person represented to be a wholesaler of\nmotor fuel under this article but not in fact registered as a wholesaler\nof motor fuel, or\n (H) has knowingly aided and abetted the distribution of motor fuel, by\nany person which such registrant or such other person knows has not been\nregistered by the commissioner as required under this article.\n (2) A registration as a wholesaler of motor fuel may be cancelled or\nsuspended if the commissioner determines that a registrant or an\nofficer, director or partner of the registrant, a shareholder directly\nor indirectly owning more than ten percent of the number of shares of\nstock of such registrant (where such registrant is a corporation)\nentitling the holder thereof to vote for the election of directors or\ntrustees, or an employee or shareholder of such registrant under a duty\nto file a return under or pursuant to the authority of this article or\nto pay the taxes imposed by or pursuant to the authority of this article\non behalf of the registrant, was an officer, director or partner of\nanother person or was a shareholder directly or indirectly owning more\nthan ten percent of the number of shares of stock of another person\n(where such other person is a corporation) entitling the holder thereof\nto vote for the election of directors or trustees, or was an employee or\nshareholder of another person under a duty to file a return under or\npursuant to the authority of this article or to pay the taxes imposed by\nor pursuant to the authority of this article on behalf of such other\nperson at the time such other person committed any of the acts specified\nin paragraph one of this subdivision within the preceding five years.\n (e) Cancellation or suspension of registration prior to a hearing. The\ngrounds for cancelling or suspending a registration as a wholesaler of\nmotor fuel prior to a hearing shall be the same as those specified in\nsubdivision five of section two hundred eighty-three of this article\nand, in addition to such grounds, the following grounds relating to this\narticle shall apply:\n (1) the failure to file a return within ten days of the date\nprescribed for filing a return under this article if the registrant\nshall have failed to file such return within ten days after the date the\ndemand therefor is sent by registered or certified mail to the address\nof the wholesaler of motor fuel given in its application, or an address\nsubstituted therefor as provided in subdivision five of section two\nhundred eighty-three of this article,\n (2) the failure to continue to maintain in full force and effect at\nall times the bond or other security required to be filed pursuant to\nsubdivision (b) of this section, provided, however, that if a surety\nbond is cancelled prior to expiration, the commissioner may after\nconsidering all the relevant circumstances make such other arrangements,\nand may require the filing of such other bond or other security as it\ndeems appropriate,\n (3) the transfer of a registration as a wholesaler of motor fuel\nwithout the prior written approval of the commissioner, or\n (4) with respect to a wholesaler of motor fuel which is a corporation,\nthe dissolution or annulment of such corporation pursuant to section\nthree hundred ten of this chapter.\n