N.Y. Tax Law § 528 — Procedure, administration and disposition of revenues

§ 528. Procedure, administration and disposition of revenues. (a)\nGeneral. The provisions of subdivision two of section five hundred six\nand sections five hundred seven through five hundred fifteen of this\nchapter (excluding sections five hundred eight, five hundred twelve and\nfive hundred thirteen) shall apply to the provisions of this article\nwith the same force and effect as if the language of such subdivision\nand sections had been incorporated in full into this article and had\nexpressly referred to the tax under this article, except to the extent\nthat any such provision is either inconsistent with or not relevant to\nthis article or inconsistent with a provision of any agreement which the\ncommissioner enters into pursuant to subdivision (b) of this section,\nwith such modification as may be necessary to adapt the language of such\nprovisions to the tax imposed by this article, provided that (1)\nnotwithstanding such section five hundred ten and subdivision four of\nsection two thousand six of this chapter, a determination, as provided\nin such section five hundred ten, relating to the tax imposed by this\narticle, shall finally and conclusively fix such tax, unless the person\nagainst whom it is assessed shall, within thirty days after the giving\nof notice of such determination, petition the division of tax appeals\nfor a hearing, or unless the commissioner on the commissioner's own\nmotion shall redetermine the same; (2) the term "vehicular unit" shall\nbe read as "qualified motor vehicle"; (3) if the commissioner enters\ninto a cooperative agreement under this section, the reference in\nsection five hundred fourteen-a of this chapter to the United States\npostmark shall include a postmark made by the Canadian postal service;\nand (4) if the commissioner enters into a cooperative agreement under\nthis section, for purposes of applying subdivision four of section five\nhundred fourteen of this chapter, the banks, banking houses or trust\ncompanies which may be designated by the commissioner may include any\nsuch banks, banking houses or trust companies designated or seeking\ndesignation by other member jurisdictions. For purposes of determining\nthe amount of tax due in accordance with section five hundred ten of\nthis chapter as incorporated by this subdivision, any return filed\nbefore the last day prescribed for its filing shall be deemed to be\nfiled on such last day. The commissioner is authorized to provide for\nthe joint administration, in whole or in part, of the tax imposed by\narticle twenty-one of this chapter and the tax imposed by this article.\n (b) Cooperative agreements. Notwithstanding any inconsistent provision\nof law, the commissioner is authorized to enter into a cooperative\nagreement with other states, the District of Columbia or provinces or\nterritories of Canada for the administration of the tax imposed by this\narticle and similar taxes imposed by other member jurisdictions and for\nthe reporting and payment of tax to a single base state and a\nproportional sharing of revenue of taxes relating to fuel use among the\njurisdictions where a qualified motor vehicle is operated. The agreement\nmay provide for determining the base state for carriers, carriers\nrecords requirements, audit procedures, exchange of information, persons\neligible for tax licensing, defining qualified motor vehicles,\ndetermining if bonding is required and requiring bonds to secure the tax\nimposed by this article and similar taxes imposed by other member\njurisdictions, specifying reporting requirements and periods including\ndefining uniform penalty and interest rates for late reporting,\ndetermining methods for collecting and forwarding of taxes, interest and\npenalties to another jurisdiction, notice and timing of hearings and\nother provisions as will facilitate the administration of the agreement.\nThe commissioner may, pursuant to the terms of the agreement, forward to\nthe proper officers of another member jurisdiction any information in\nthe commissioner's possession relating to the manufacture, receipt,\nsale, use, transportation or shipment of motor fuel or diesel motor fuel\nby any person and may share any information relating to the\nadministration of taxes pursuant to the agreement with such officers.\nThe commissioner may disclose to the proper officers of another member\njurisdiction the location of offices, motor vehicles and other real and\npersonal property of carriers. The agreement may provide for each member\njurisdiction to audit the records of persons based in the member\njurisdiction and determine taxes due each member jurisdiction. The\ncommissioner may adopt rules and regulations for the administration and\nenforcement of the agreement. In connection with the administration of\ntaxes under such a cooperative agreement, the commissioner may enter\ninto an agreement with other member jurisdictions and any banks, banking\nhouses, trust companies or other similar institutions with respect to\nthe payment of any tax, fees, penalty or interest to such banks, banking\nhouses, trust companies or similar institutions and the filing of\nreturns and reports with such banks, banking houses, trust companies or\nsimilar institutions as agent of the commissioner and such other member\njurisdictions. Pursuant to a written agreement made with one or more of\nthe appropriate departments, agencies, officers or instrumentalities of\nother jurisdictions, the commissioner may let contracts for provision of\nsuch services to the department and to one or more of such entities of\nother jurisdictions; provided, that provisions shall be made in all such\nagreements with the participating governmental entities and in all such\ncontracts let by the commissioner for the assumption by each of the\nparticipating governmental entities of sole responsibility for its\nproportionate share of the costs under the terms of such contract. The\ncommissioner may contract for such services jointly with and pursuant to\na contract let by the appropriate department, agency, officer or\ninstrumentality of another jurisdiction; provided that (1) the\ncommissioner shall approve the proposed terms and conditions of all such\njoint governmental contracts, (2) the letting of such joint governmental\ncontract shall be based on invitation of competitive bids or proposals,\nand (3) the participation by the department in any such joint contract\nshall be preceded by an evaluation and finding in writing by the\ncommissioner that a reasonable potential exists for the saving of costs\nby the state, by means of such joint governmental contract.\n (c) Rate changes. In the event the rate of tax imposed under this\narticle or under section three hundred one-h of this chapter or the rate\nof surcharge imposed on such tax changes and such change does not\ncoincide with the beginning of a reporting period, the rates of tax and\nsurcharge for the reporting period which includes such change shall be\nequal to the sum of the respective rates otherwise applicable in each\nmonth of the reporting period divided by the number of months in the\nreporting period.\n (d) Construction. In the event the commissioner, pursuant to the\nauthority of this article, enters into a cooperative agreement as\nprovided in this section, the commissioner shall carry out any provision\nof such agreement required for continued New York state participation in\nsuch agreement, to the extent not inconsistent with a specific\nrequirement of this article or any other provision of the laws and the\nconstitution of the state of New York.\n