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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\nor pursuant to this article, there is hereby imposed a regulatory fee at\nthe rate of one-half of one mill per gallon upon motor fuel imported,\nmanufactured or sold within this state by a distributor. The f…
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\nfuel. If a person, firm, association or corporation shall receive any\nmotor fuel in such form and under such circumstances as shall preclude\nthe collection of such tax from a distributor by reason of the\nconst…
N.Y. Tax Law § 285-A Presumption of taxability
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§ 285-a. Presumption of taxability. 1. No person shall purchase motor\nfuel in this state, excluding a purchase at retail, unless the taxes\nimposed by this article have been assumed by a distributor registered\nunder this article in accordance with a certification under subdivi…
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\nrespect to the exemptions from the excise tax on Diesel motor fuel set\nforth in subdivision three of section two hundred eighty-two-a of this\narticle, no person shall purchase Diesel motor fuel in this stat…
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\nwho imports or causes to be imported into this state, or who produces,\nrefines, manufactures or compounds within this state, or who purchases\nor sells in this state motor fuel or diesel motor fuel or ingred…
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\ndiesel motor fuel. Every person transporting motor fuel or diesel motor\nfuel within this state, whether such transportation originates within or\nwithout this state, when required by the commissioner, shall keep …
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\nrequired. 1. The master or other person in charge of any barge, tanker\nor other vessel in which motor fuel or diesel motor fuel is being\ntransported over any of the navigable waters of this state, the operat…
N.Y. Tax Law § 287 Payment of tax; returns
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§ 287. Payment of tax; returns. 1. Every distributor shall, on or\nbefore the twentieth day of each month, file with the department a\nreturn, on forms to be prescribed by the commissioner and furnished by\nsuch department, stating the number of gallons of motor fuel imported,\n…
N.Y. Tax Law § 288 Determination of tax
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§ 288. Determination of tax. 1. (a) Except as otherwise provided in\nthis section, if a distributor files a return under this article, but\nsuch return is incorrect or insufficient, the state tax commission shall\ndetermine the amount of tax due at any time within three years af…
N.Y. Tax Law § 288-A Jeopardy assessments
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§ 288-a. Jeopardy assessments. If the tax commission believes that the\ncollection of any tax will be jeopardized by delay it may determine the\namount of such tax and assess the same, together with all interest and\npenalties provided by law, against any person liable therefor …
N.Y. Tax Law § 289 Proceedings to recover tax
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§ 289. Proceedings to recover tax. Whenever any distributor shall fail\nto pay, within the time limited herein, any tax which he is required to\npay under the provisions of this article, the attorney-general shall,\nupon the request of the department of taxation and finance, enf…
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;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of such tax more than\nonce on any quantity of motor fuel sold within the state. No provis…
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\nwho or which fails to file a return or to pay any tax within the time\nrequired by or pursuant to this article (determined with regard to any\nextension of time for filing or paying) shall be subject to a pen…
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,\npenalties and fees collected or received by the commissioner under the\ntaxes imposed by this article, except as provided otherwise in\nsubdivision two and subdivision three of this section and sections two\nh…
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\ngranted to the commissioner in this chapter, the commissioner is hereby\nauthorized to make provisions pursuant to rules and regulations for the\njoint administration, in whole or in part, of the state and local …
N.Y. Tax Law § 29 Mandatory electronic filing and payment
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* § 29. Mandatory electronic filing and payment. (a) For purposes of\nthis section, the following terms have the specified meanings:\n (1) "Authorized tax document" means a tax document which the\ncommissioner has authorized to be filed electronically, provided however\nthat any…
N.Y. Tax Law § 290 Imposition of tax
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§ 290. Imposition of tax. (a) General. For every taxable year or part\nthereof, every organization described in paragraph two of subsection (a)\nof section five hundred eleven of the internal revenue code of nineteen\nhundred fifty-four and every trust described in paragraph two…
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\nhave the same meaning as when used in a comparable context in the laws\nof the United States relating to federal income taxes, unless a\ndifferent meaning is clearly required. Any reference in this article to\nth…
N.Y. Tax Law § 292 Unrelated business taxable income
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§ 292. Unrelated business taxable income. (a) The unrelated business\ntaxable income of a taxpayer subject to the tax imposed by section two\nhundred ninety shall be such taxpayer's federal unrelated business\ntaxable income, as defined in the laws of the United States for the\n…
N.Y. Tax Law § 293 Allocation of unrelated business taxable income
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§ 293. Allocation of unrelated business taxable income. (a) The\nportion of the unrelated business taxable income of a taxpayer to be\nallocated within this state shall be determined by multiplying its\nunrelated business taxable income by an allocation percentage to be\ndetermi…
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\norganization or trust, other than an employee's trust described in\nsection four hundred one (a) of the internal revenue code of nineteen\nhundred fifty-four, which is subject to the federal tax on unrelated\…
N.Y. Tax Law § 295 Procedural provisions
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§ 295. Procedural provisions. The provisions of section two hundred\neleven, except subdivisions one, four and nine thereof, the provisions\nof subdivision three of section two hundred sixteen, and the provisions\nof section two hundred nineteen of this chapter and the provision…
N.Y. Tax Law § 296 Deposit and disposition of revenue
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§ 296. Deposit and disposition of revenue. All taxes, interest and\npenalties collected or received by the tax commission under this article\nshall be deposited and disposed of pursuant to the provisions of section\none hundred seventy-one-a of this chapter.\n
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\nengaged in the operation of vessels in foreign commerce. All\ncorporations incorporated under the laws of the state of New York,\nexclusively engaged in the operation of vessels in foreign commerce, are\nexempted…
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\npayment of any amount due under a tax, fee, special assessment or other\nimposition administered by the commissioner, a person tenders a check or\nmoney order to the department, or the department, with the consen…
N.Y. Tax Law § 300 General definitions
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§ 300. General definitions.--As used in this article:\n (a) The term "corporation" includes a corporation, joint-stock company\nor association and any business conducted by a trustee or trustees\nwherein interest or ownership is evidenced by certificate or other\nwritten instrum…
N.Y. Tax Law § 3000 Short title
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§ 3000. Short title. This article may be cited as the taxpayers' bill\nof rights.\n
N.Y. Tax Law § 3002 Application
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§ 3002. Application. For the purposes of this article:\n (a) Except as otherwise provided, the provisions of this article shall\napply to any tax which is administered by the commissioner of taxation\nand finance (hereinafter the commissioner) and which is imposed by or\nauthori…
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\nletter of proposed deficiency or determination (commonly called a thirty\nday letter) issued by the commissioner, and any notice and demand,\nnotice of deficiency or notice of determination which is issued by …
N.Y. Tax Law § 3004 Disclosure of rights of taxpayers
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§ 3004. Disclosure of rights of taxpayers. (a) The commissioner shall,\nas soon as practicable, but not later than one hundred eighty days after\nthe effective date of this article, prepare a statement which sets forth\nin simple and nontechnical terms:\n (1) the rights of a tax…
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\nshall disclose to a taxpayer all instances of overpayment of tax by such\ntaxpayer discovered by the department during the course of an audit,\nassessment, collection or enforcement proceeding.\n (b) The time w…
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\ndocuments. The division of taxation or the division of tax appeals, as\nthe case may be, shall include a return address in every (a) letter to a\ntaxpayer regarding the taxpayer's liability for tax, (b) notice whic…
N.Y. Tax Law § 3006 Procedures involving taxpayer interviews
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§ 3006. Procedures involving taxpayer interviews. (a) Recording of\ninterviews.\n (1) Recording by taxpayer. Any officer or employee of the division of\ntaxation in connection with any in-person interview with any taxpayer\nrelating to the determination or collection of any tax,…
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.\n(a) Interest attributable to unreasonable errors and delays by the\ndepartment. (1) In the case of any assessment or final determination of\ninterest on:\n (A) any deficiency or any tax finally determined to…
N.Y. Tax Law § 301-A Imposition of tax
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§ 301-a. Imposition of tax. (a) General. Notwithstanding any other\nprovision of this chapter, or of any other law, there is hereby imposed\nupon every petroleum business for the privilege of engaging in business,\ndoing business, employing capital, owning or leasing property, o…
N.Y. Tax Law § 301-B Exemptions
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§ 301-b. Exemptions. The following gallonage otherwise includable in\nthe measure of the tax imposed by section three hundred one-a of this\narticle on a petroleum business shall be exempt from the measure of tax\non such petroleum business:\n (a) Products. (1) Kerosene sold or …
N.Y. Tax Law § 301-C Reimbursement
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§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible\nfor reimbursement of tax with respect to the following gallonage,\nsubsequently sold by such purchaser in accordance with subdivision (a),\n(b), (e), (h), (j), (k), (n) or (o) of this section or used by such\npu…
N.Y. Tax Law § 301-D Utility credit or reimbursement
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§ 301-d. Utility credit or reimbursement. (a) Gallonage eligible for\ncredit or reimbursement. An electric corporation, as defined in\nsubdivision thirteen of section two of the public service law, subject\nto the supervision of the department of public service, shall be\nentitl…
N.Y. Tax Law § 301-E Aviation fuel business
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§ 301-e. Aviation fuel business. (a) Notwithstanding any other\nprovision of this chapter, for taxable months commencing on and after\nthe first day of September, nineteen hundred ninety, there is hereby\nimposed upon every aviation fuel business for the privilege of engaging\ni…
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\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\…
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\naviation gasoline component of aviation fuel business tax. (a)\nImposition of tax. (1) In addition to the taxes imposed by sections\nthree hundred one-a and three hundred one-e of this article, there is\nhereb…
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.\nThere shall be allowed to a registered petroleum business or aviation\nfuel business a refund under this section for the taxes imposed by\nsections three hundred one-a, three hundred one-e, and three hundred\non…
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\ncredit card. Notwithstanding any provision of the law to the contrary,\ntax paid pursuant to this article in respect to motor fuel or diesel\nmotor fuel purchased by a government entity and paid for by such\…
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)\nAuthorization of agreements. The commissioner is authorized to enter\ninto written agreements with any taxpayer under which such taxpayer is\nallowed to satisfy liability for payment of any tax (including any…
N.Y. Tax Law § 3012 Basis for evaluation of department employees
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§ 3012. Basis for evaluation of department employees. (a) The\ndepartment shall not use records of tax enforcement results:\n (1) as the primary criterion to evaluate officers or employees\ndirectly involved in collection activities and their immediate\nsupervisors, or\n (2) to …
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.\n(a) Notwithstanding the adoption by the commissioner of any prepaid\ndebit card or direct deposit program for payment of personal income tax\nrefunds, all taxpayers are entitled:\n (1) to receive personal incom…