N.Y. Tax Law § 284-D — Petroleum testing fee

§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by\nor pursuant to this article, there is hereby imposed a regulatory fee at\nthe rate of one-half of one mill per gallon upon motor fuel imported,\nmanufactured or sold within this state by a distributor. The fee imposed\nby this section shall be administered and collected by the commissioner\nof taxation and finance in the same manner as the tax imposed by section\ntwo hundred eighty-four of this article. Except for the requirement of\nsubdivision one of section two hundred eighty-five-a of this article\nthat the tax be passed through to purchasers and the provisions of\nsubdivisions one through five and nine of section two hundred\neighty-nine-c and section two hundred eighty-nine-e of this article, all\nthe provisions of this article applicable to the tax imposed by section\ntwo hundred eighty-four of this article shall apply with respect to the\nfee imposed by this section to the same extent as if it were imposed by\nsuch section two hundred eighty-four, insofar as such provisions can be\nmade applicable to the fee imposed by this section, with such\nmodification as may be necessary in order to adapt such provisions to\nthe fee imposed by this section. The commissioner of taxation and\nfinance may make such provisions as the commissioner deems necessary for\nthe joint administration of the fee imposed by this section and the\ntaxes imposed by or pursuant to this article.\n 2. All fees imposed by this section, together with penalties and\ninterest thereon, which are collected or received by the commissioner of\ntaxation and finance, shall be deposited daily with such responsible\nbanks, banking houses or trust companies, as may be designated by the\nstate comptroller, to the credit of the comptroller. The comptroller\nshall require adequate security from all such depositories of such\nrevenue collected by the commissioner of taxation and finance. The\ncomptroller shall retain such amount as the commissioner of taxation and\nfinance may determine to be necessary for refunds in respect to the fees\nimposed by this section, out of which the comptroller shall pay any\nrefunds of such fees to which taxpayers shall be entitled under the\nprovisions of this section. The commissioner of taxation and finance and\nthe comptroller shall maintain a system of accounts showing the amount\nof revenue collected or received from the fee imposed by this section.\nThe comptroller, after reserving such refunds shall, on or before the\ntenth day of each month, deposit to the credit of the motor fuel quality\naccount, which is hereby established within the miscellaneous state\nspecial revenue fund, the fees imposed by this section, together with\npenalties and interest thereon, collected or received by such\ncommissioner pursuant to this section during the preceding calendar\nmonth. The amount so payable shall be certified to the comptroller by\nthe commissioner of taxation and finance or his delegate, who shall not\nbe held liable for any inaccuracy in such certificate. Where the amount\nso paid over to such fund in any such distribution is more or less than\nthe amount due to such fund, the amount of the overpayment or\nunderpayment shall be certified to the comptroller by the commissioner\nof taxation and finance or his delegate, who shall not be held liable\nfor any inaccuracy in such certificate. The amount of the overpayment\nor underpayment shall be so certified to the comptroller as soon after\nthe discovery of the overpayment or underpayment as reasonably possible\nand subsequent payments and distributions by the comptroller to such\nfund shall be adjusted by subtracting the amount of any such\nunderpayment from such number of subsequent payments and distributions\nas the comptroller and the commissioner of taxation and finance shall\nconsider reasonable in view of the amount of the overpayment or\nunderpayment and all other facts or circumstances.\n