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N.Y. Tax Law § 284-D Petroleum testing fee
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§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by or pursuant to this article, there is hereby imposed a regulatory fee at the rate of one-half of one mill per gallon upon motor fuel imported, manufactured or sold within this state by a distributor. The fee …
N.Y. Tax Law § 284-E Taxes imposed on qualified reservations
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§ 284-e. Taxes imposed on qualified reservations. 1. General. (a)\nNotwithstanding any other provision of this article to the contrary\nqualified Indians may purchase motor fuel or Diesel motor fuel for such\nqualified Indians' own use or consumption exempt from the motor fuel t…
N.Y. Tax Law § 285 Special provision as to imposition of tax on certain motor fuel
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§ 285. Special provision as to imposition of tax on certain motor fuel. If a person, firm, association or corporation shall receive any motor fuel in such form and under such circumstances as shall preclude the collection of such tax from a distributor by reason of the constitut…
N.Y. Tax Law § 285-A Presumption of taxability
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§ 285-a. Presumption of taxability. 1. No person shall purchase motor fuel in this state, excluding a purchase at retail, unless the taxes imposed by this article have been assumed by a distributor registered under this article in accordance with a certification under subdivisio…
N.Y. Tax Law § 285-B Presumption of taxability--Diesel motor fuel
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§ 285-b. Presumption of taxability--Diesel motor fuel. 1. Except with respect to the exemptions from the excise tax on Diesel motor fuel set forth in subdivision three of section two hundred eighty-two-a of this article, no person shall purchase Diesel motor fuel in this state u…
N.Y. Tax Law § 286 Records to be kept by distributors and others
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§ 286. Records to be kept by distributors and others. 1. Every person who imports or causes to be imported into this state, or who produces, refines, manufactures or compounds within this state, or who purchases or sells in this state motor fuel or diesel motor fuel or ingredien…
N.Y. Tax Law § 286-A Records and reports of transportation of motor fuel and diesel motor fuel
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§ 286-a. Records and reports of transportation of motor fuel and diesel motor fuel. Every person transporting motor fuel or diesel motor fuel within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a t…
N.Y. Tax Law § 286-B Transportation of motor fuel or diesel motor fuel; manifest required
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§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest required. 1. The master or other person in charge of any barge, tanker or other vessel in which motor fuel or diesel motor fuel is being transported over any of the navigable waters of this state, the operator …
N.Y. Tax Law § 287 Payment of tax; returns
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§ 287. Payment of tax; returns. 1. Every distributor shall, on or before the twentieth day of each month, file with the department a return, on forms to be prescribed by the commissioner and furnished by such department, stating the number of gallons of motor fuel imported, manu…
N.Y. Tax Law § 288 Determination of tax
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§ 288. Determination of tax. 1. (a) Except as otherwise provided in this section, if a distributor files a return under this article, but such return is incorrect or insufficient, the state tax commission shall determine the amount of tax due at any time within three years after…
N.Y. Tax Law § 288-A Jeopardy assessments
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§ 288-a. Jeopardy assessments. If the tax commission believes that the collection of any tax will be jeopardized by delay it may determine the amount of such tax and assess the same, together with all interest and penalties provided by law, against any person liable therefor pri…
N.Y. Tax Law § 289 Proceedings to recover tax
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§ 289. Proceedings to recover tax. Whenever any distributor shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this article, the attorney-general shall, upon the request of the department of taxation and finance, enforc…
N.Y. Tax Law § 289-A Tax to be paid but once; foreign and interstate commerce; injunction
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§ 289-a. Tax to be paid but once; foreign and interstate commerce; injunction. Nothing in this article shall be construed to require the payment to the department of taxation and finance of such tax more than once on any quantity of motor fuel sold within the state. No provision…
N.Y. Tax Law § 289-B Penalties and interest
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§ 289-b. Penalties and interest. 1. (a) A distributor or other person who or which fails to file a return or to pay any tax within the time required by or pursuant to this article (determined with regard to any extension of time for filing or paying) shall be subject to a penalt…
N.Y. Tax Law § 289-C Refunds
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§ 289-c. Refunds. 1. The tax imposed by this article though payable by\nthe distributor, shall be borne by the purchaser and when paid by the\ndistributor shall be deemed to have been so paid for the account of the\npurchaser. No person shall sell, advertise, or offer for sale m…
N.Y. Tax Law § 289-D Mailing rules; holidays
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§ 289-d. Mailing rules; holidays. 1. Except as otherwise provided\nin this subdivision, if any return, claim, statement, notice,\napplication or other document required to be filed, or any payment\nrequired to be made, within a prescribed period or on or before a\nprescribed dat…
N.Y. Tax Law § 289-E Deposit and disposition of revenue
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§ 289-e. Deposit and disposition of revenue. 1. All taxes, interest, penalties and fees collected or received by the commissioner under the taxes imposed by this article, except as provided otherwise in subdivision two and subdivision three of this section and sections two hundr…
N.Y. Tax Law § 289-F Joint administration of taxes
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§ 289-f. Joint administration of taxes. In addition to the powers granted to the commissioner in this chapter, the commissioner is hereby authorized to make provisions pursuant to rules and regulations for the joint administration, in whole or in part, of the state and local tax…
N.Y. Tax Law § 29 Mandatory electronic filing and payment
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* § 29. Mandatory electronic filing and payment. (a) For purposes of this section, the following terms have the specified meanings: (1) "Authorized tax document" means a tax document which the commissioner has authorized to be filed electronically, provided however that any retu…
N.Y. Tax Law § 290 Imposition of tax
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§ 290. Imposition of tax. (a) General. For every taxable year or part thereof, every organization described in paragraph two of subsection (a) of section five hundred eleven of the internal revenue code of nineteen hundred fifty-four and every trust described in paragraph two of…
N.Y. Tax Law § 290-A Tax surcharge
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§ 290-A. Tax surcharge. 1. In addition to the tax imposed under\nsection two hundred ninety of this article, there is hereby imposed, for\ntaxable years ending after June thirtieth, nineteen hundred ninety and\nbefore July first, nineteen hundred ninety-seven, a tax surcharge at…
N.Y. Tax Law § 291 Meaning of terms
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§ 291. Meaning of terms. (a) Any terms used in this article shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal income taxes, unless a different meaning is clearly required. Any reference in this article to the la…
N.Y. Tax Law § 292 Unrelated business taxable income
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§ 292. Unrelated business taxable income. (a) The unrelated business taxable income of a taxpayer subject to the tax imposed by section two hundred ninety shall be such taxpayer's federal unrelated business taxable income, as defined in the laws of the United States for the taxa…
N.Y. Tax Law § 293 Allocation of unrelated business taxable income
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§ 293. Allocation of unrelated business taxable income. (a) The portion of the unrelated business taxable income of a taxpayer to be allocated within this state shall be determined by multiplying its unrelated business taxable income by an allocation percentage to be determined …
N.Y. Tax Law § 294 Returns and payment of tax
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§ 294. Returns and payment of tax. (a) Every taxpayer and every other organization or trust, other than an employee's trust described in section four hundred one (a) of the internal revenue code of nineteen hundred fifty-four, which is subject to the federal tax on unrelated bus…
N.Y. Tax Law § 295 Procedural provisions
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§ 295. Procedural provisions. The provisions of section two hundred eleven, except subdivisions one, four and nine thereof, the provisions of subdivision three of section two hundred sixteen, and the provisions of section two hundred nineteen of this chapter and the provisions o…
N.Y. Tax Law § 296 Deposit and disposition of revenue
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§ 296. Deposit and disposition of revenue. All taxes, interest and penalties collected or received by the tax commission under this article shall be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter.
N.Y. Tax Law § 3 Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce
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§ 3. Exemption from certain taxes granted to certain corporations engaged in the operation of vessels in foreign commerce. All corporations incorporated under the laws of the state of New York, exclusively engaged in the operation of vessels in foreign commerce, are exempted fro…
N.Y. Tax Law § 30 Bad check or failed electronic funds withdrawal fee
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§ 30. Bad check or failed electronic funds withdrawal fee. If, in payment of any amount due under a tax, fee, special assessment or other imposition administered by the commissioner, a person tenders a check or money order to the department, or the department, with the consent o…
N.Y. Tax Law § 300 General definitions
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§ 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 or trustees wherein interest or ownership is evidenced by certificate or other written instrument. …
N.Y. Tax Law § 3000 Short title
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§ 3000. Short title. This article may be cited as the taxpayers' bill of rights.
N.Y. Tax Law § 3002 Application
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§ 3002. Application. For the purposes of this article: (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized t…
N.Y. Tax Law § 3003 Content of tax due, deficiency, and other notices
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§ 3003. Content of tax due, deficiency, and other notices. Any first letter of proposed deficiency or determination (commonly called a thirty day letter) issued by the commissioner, and any notice and demand, notice of deficiency or notice of determination which is issued by the…
N.Y. Tax Law § 3004 Disclosure of rights of taxpayers
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§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall, as soon as practicable, but not later than one hundred eighty days after the effective date of this article, prepare a statement which sets forth in simple and nontechnical terms: (1) the rights of a taxpayer…
N.Y. Tax Law § 3004-A Disclosure of overpayment to taxpayer
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§ 3004-a. Disclosure of overpayment to taxpayer. (a) The department shall disclose to a taxpayer all instances of overpayment of tax by such taxpayer discovered by the department during the course of an audit, assessment, collection or enforcement proceeding. (b) The time within…
N.Y. Tax Law § 3005 Requirements of certain department letters, notices and documents
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§ 3005. Requirements of certain department letters, notices and documents. The division of taxation or the division of tax appeals, as the case may be, shall include a return address in every (a) letter to a taxpayer regarding the taxpayer's liability for tax, (b) notice which g…
N.Y. Tax Law § 3006 Procedures involving taxpayer interviews
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§ 3006. Procedures involving taxpayer interviews. (a) Recording of interviews. (1) Recording by taxpayer. Any officer or employee of the division of taxation in connection with any in-person interview with any taxpayer relating to the determination or collection of any tax, the …
N.Y. Tax Law § 3008 Abatement of certain interest, penalties and additions to tax
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§ 3008. Abatement of certain interest, penalties and additions to tax. (a) Interest attributable to unreasonable errors and delays by the department. (1) In the case of any assessment or final determination of interest on: (A) any deficiency or any tax finally determined to be d…
N.Y. Tax Law § 301-A Imposition of tax
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§ 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 of engaging in business, doing business, employing capital, owning or leasing property, or m…
N.Y. Tax Law § 301-B Exemptions
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§ 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 be exempt from the measure of tax on such petroleum business: (a) Products. (1) Kerosene sold or used …
N.Y. Tax Law § 301-C Reimbursement
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§ 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 subdivision (a), (b), (e), (h), (j), (k), (n) or (o) of this section or used by such purcha…
N.Y. Tax Law § 301-D Utility credit or reimbursement
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§ 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 the supervision of the department of public service, shall be entitled t…
N.Y. Tax Law § 301-E Aviation fuel business
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§ 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 hereby imposed upon every aviation fuel business for the privilege of engaging in bu…
N.Y. Tax Law § 301-H Tax relating to carriers
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§ 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 number of gallons of motor fuel and diesel motor fuel imported into this state in the fuel tan…
N.Y. Tax Law § 301-J Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
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§ 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 hereby im…
N.Y. Tax Law § 301-L Refund for tax with respect to in-bulk consumer bad debt
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§ 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 hundred one-a, three hundred one-e, and three hundred one-j …
N.Y. Tax Law § 301-M Credit or reimbursement for certain governmental purchases by credit card
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§ 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 by a government entity and paid for by such gov…
N.Y. Tax Law § 3010 Agreements for payments of tax liability in installments
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§ 3010. Agreements for payments of tax liability in installments. (a) Authorization of agreements. The commissioner is authorized to enter into written agreements with any taxpayer under which such taxpayer is allowed to satisfy liability for payment of any tax (including any in…
N.Y. Tax Law § 3012 Basis for evaluation of department employees
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§ 3012. Basis for evaluation of department employees. (a) The department shall not use records of tax enforcement results: (1) as the primary criterion to evaluate officers or employees directly involved in collection activities and their immediate supervisors, or (2) to impose …
N.Y. Tax Law § 3013 Method of payment of personal income tax refunds; notice
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* § 3013. Method of payment of personal income tax refunds; notice. (a) Notwithstanding the adoption by the commissioner of any prepaid debit card or direct deposit program for payment of personal income tax refunds, all taxpayers are entitled: (1) to receive personal income tax…