New York Tax Law Article 21-A - TAX ON FUEL USE

• 521 - Definitions.
  For purposes of this article, the following definitions shall apply unless a different meaning is clearly required: (a) "Person" shall include an individual, co-partner, society,...
• 522 - Licenses.
  (a) License and decal required. Each carrier shall apply to the commissioner for a fuel use license and a decal or decals for each qualified...
• 523 - Fuel Use Tax.
  (a) Imposition. There is hereby imposed on and after January first, nineteen hundred ninety-six a tax on fuel use for the privilege of operating any...
• 524 - Credits and Refunds.
  (a) Purchases. Every carrier subject to the tax imposed by this article shall be entitled to a credit against such tax determined by adding together...
• 525 - Exemptions.
  (a) General. The provisions of this article shall not apply to any qualified motor vehicle: (1) Which is a road roller, tractor crane, truck crane,...
• 526 - Returns and Payment of Tax.
  (a) Returns. Every carrier subject to this article and every carrier to whom a license was issued shall file a return quarterly, on or before...
• 527 - Interest and Penalty.
  (a) Interest on tax due. If any amount of tax is not paid on or before the last date prescribed in this article for payment...
• 528 - Procedure, Administration and Disposition of Revenues.
  (a) General. The provisions of subdivision two of section five hundred six and sections five hundred seven through five hundred fifteen of this chapter (excluding...

Last modified: February 3, 2019