New York Tax Law Article 13-A - TAX ON PETROLEUM BUSINESSES

• 300 - General Definitions.
  300. General definitions.--As used in this article: (a) The term "corporation" includes a corporation, joint-stock company or association and any business conducted by a trustee...
• 301-a - Imposition of Tax.
  (a) General. Notwithstanding any other provision of this chapter, or of any other law, there is hereby imposed upon every petroleum business for the privilege...
• 301-b - Exemptions.
  The following gallonage otherwise includable in the measure of the tax imposed by section three hundred one-a of this article on a petroleum business shall...
• 301-c - Reimbursement.
  * A subsequent purchaser shall be eligible for reimbursement of tax with respect to the following gallonage, subsequently sold by such purchaser in accordance with...
• 301-d - Utility Credit or Reimbursement.
  (a) Gallonage eligible for credit or reimbursement. An electric corporation, as defined in subdivision thirteen of section two of the public service law, subject to...
• 301-e - Aviation Fuel Business.
  (a) Notwithstanding any other provision of this chapter, for taxable months commencing on and after the first day of September, nineteen hundred ninety, there is...
• 301-h - Tax Relating to Carriers.
  (a)(1) Notwithstanding any other provision of this chapter, there is hereby imposed a monthly tax measured by the rate of the tax hereunder times the...
• 301-j - Supplemental Petroleum Business Tax and Supplemental Tax on Aviation Gasoline Component of Aviation Fuel Business Tax.
  (a) Imposition of tax. (1) In addition to the taxes imposed by sections three hundred one-a and three hundred one-e of this article, there is...
• 301-l - Refund for Tax With Respect to In-Bulk Consumer Bad Debt.
  There shall be allowed to a registered petroleum business or aviation fuel business a refund under this section for the taxes imposed by sections three...
• 301-m - Credit or Reimbursement for Certain Governmental Purchases by Credit Card.
  Notwithstanding any provision of the law to the contrary, tax paid pursuant to this article in respect to motor fuel or diesel motor fuel purchased...
• 302 - Registration of Petroleum Businesses.
  (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of...
• 305 - Exempt Entities.
  305. Exempt entities.--No corporation or unincorporated business shall be a petroleum business subject to tax under this article because it imported or caused motor fuel,...
• 308 - Returns and Payment of Tax.
  308. Returns and payment of tax.--(a) General.--Every petroleum business subject to tax under this article shall monthly, on or before the twentieth day following the...
• 310 - Corporate Petroleum Businesses; Collection of Taxes and Penalties.
  310. Corporate petroleum businesses; collection of taxes and penalties.--(a) Designation for service of process.--Every petroleum business which is a corporation, except such a petroleum business...
• 312 - Deposit and Disposition of Revenue.
  312. Deposit and disposition of revenue.-- (a) Except as otherwise provided, of all taxes, interest and penalties collected or received on or after April first,...
• 313 - Limitation of Time.
  313. Limitation of time.--The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not...
• 314 - Secrecy.
  314. Secrecy.-- (a) General.--Except in accordance with proper judicial order or as otherwise provided by law, it shall be unlawful for any tax commissioner, any...
• 315 - Practice and Procedure.
  315. Practice and procedure.--(a) The provisions of subsections (g) and (j) of section one thousand ninety-two, section one thousand ninety-three and article twelve-A of this...

Last modified: February 3, 2019