N.Y. Tax Law § 301-H — Tax relating to carriers

§ 301-h. Tax relating to carriers. (a)(1) Notwithstanding any other\nprovision of this chapter, there is hereby imposed a monthly tax\nmeasured by the rate of the tax hereunder times the number of gallons of\nmotor fuel and diesel motor fuel imported into this state in the fuel\ntanks of qualified motor vehicles which (i) previously thereto, have not\nbeen included in the measure of the tax imposed by section three hundred\none-a of this article and (ii) are consumed in this state in the\noperation of such qualified motor vehicles. Such number of gallons so\nimported shall be the positive difference between the gallonage consumed\nby the carrier in this state in its operations during the reporting\nperiod and the gallonage purchased by the carrier in this state during\nthe reporting period, which gallonage has been included in the measure\nof the tax imposed by such section three hundred one-a of this article.\nEach carrier shall be entitled to a credit, equal to the tax under this\narticle absorbed by such carrier with respect to any excess of gallonage\npurchased in the state during the reporting period over gallonage so\nconsumed in this state during such period, against the tax for which\nsuch carrier would otherwise be liable for the eight succeeding calendar\nquarters following the end of the reporting period for which such excess\nwas derived, or, if a claim for refund is filed on or before the last\nday of the month immediately following the four-year period commencing\nwith the end of the reporting period for which such excess was derived,\nthe amount of such credit shall be refunded.\n (2) The rate of the tax imposed by this section shall be equal to the\nmotor fuel and highway diesel motor fuel rate set by subdivision (e) of\nsection three hundred one-a plus the rate of the supplemental tax\nimposed by section three hundred one-j of this article as such rates are\nspecified therein and as they may be adjusted as provided in such\nprovisions.\n (3) The tax and tax surcharge shall be upon the carrier, as defined\nfor purposes of the tax imposed by article twenty-one-A of this chapter,\nexcept that where the carrier is not the owner of such qualified motor\nvehicle, the tax shall be a joint and several liability upon both the\ncarrier and the owner. The term "qualified motor vehicle" shall mean\nsuch term as defined for the purposes of the tax imposed by such article\ntwenty-one-A. The exemptions provided by section five hundred\ntwenty-five of such article twenty-one-A shall apply to the tax imposed\nby this section.\n (b) Procedures. Any provision of section three hundred fifteen or any\nother provision of this article to the contrary notwithstanding, the\nprovisions of sections five hundred twenty-six through five hundred\ntwenty-eight of this chapter, including those provisions of article\ntwenty-one-A of this chapter relating to penalty and interest, shall\napply to the administration of and procedures with respect to the tax\nimposed by this section in the same manner and with the same force and\neffect as if the language of such sections had been incorporated in full\ninto this section and had expressly referred to the tax under this\nsection, except to the extent that any such provision is either\ninconsistent with a provision of this section or is not relevant to this\nsection.\n (c) Joint administration. The commissioner shall jointly administer\nthe taxes imposed by article twenty-one-A of this chapter and the tax\nimposed by this section, including the joint reporting and payment,\nassessment, collection, determination and refund or credit of such\ntaxes. For purposes of the joint administration of taxes, the\ncommissioner's functions under such article twenty-one-A and any\nreturns, forms, statements, documents or information to be submitted to\nthe commissioner under such article, any books and records to be kept\nfor purposes of the taxes imposed by such article, any schedules of\namounts to be collected under such article, and the payment of taxes\nunder such article, shall apply to the tax imposed by this section and\nshall be on a joint basis with respect to such tax imposed by this\nsection and the taxes imposed by such article.\n (d) Disposition. Any provision of this article to the contrary\nnotwithstanding, the full amount of tax, as well as interest and\npenalties relating thereto, collected or received by the commissioner\nunder this section shall be deposited and disposed of pursuant to the\nprovisions of section one hundred seventy-one-a of this chapter.\nBeginning on April first, two thousand one, all the moneys received by\nthe commissioner pursuant to the provisions of this section shall be\ndeposited in the dedicated fund accounts pursuant to subdivision (d) of\nsection three hundred one-j of this article.\n