Joint administration of taxes
Source:
Section 289-F — Joint administration of taxes, https://www.nysenate.gov/legislation/laws/TAX/289-F (updated Sep. 22, 2014; accessed Jan. 18, 2025).
282
Definitions 282‑A
Imposition of excise tax on Diesel motor fuel 282‑B
Additional Diesel motor fuel tax 282‑C
Supplemental Diesel motor fuel tax 283
Registration of distributors 283‑A
Licensing of importing transporters 283‑B
Licensing of terminal operators 283‑C
Liquefied petroleum gas fuel permit 283‑D
Registration of wholesalers of motor fuel 284
Tax imposed 284‑A
Additional motor fuel tax 284‑C
Supplemental motor fuel tax 284‑D
Petroleum testing fee 284‑E
Taxes imposed on qualified reservations 285
Special provision as to imposition of tax on certain motor fuel 285‑A
Presumption of taxability 285‑B
Presumption of taxability--Diesel motor fuel 286
Records to be kept by distributors and others 286‑A
Records and reports of transportation of motor fuel and diesel motor fuel 286‑B
Transportation of motor fuel or diesel motor fuel 287
Payment of tax 288
Determination of tax 288‑A
Jeopardy assessments 289
Proceedings to recover tax 289‑A
Tax to be paid but once 289‑B
Penalties and interest 289‑C
Refunds 289‑D
Mailing rules 289‑E
Deposit and disposition of revenue 289‑F
Joint administration of taxes
Definitions 282‑A
Imposition of excise tax on Diesel motor fuel 282‑B
Additional Diesel motor fuel tax 282‑C
Supplemental Diesel motor fuel tax 283
Registration of distributors 283‑A
Licensing of importing transporters 283‑B
Licensing of terminal operators 283‑C
Liquefied petroleum gas fuel permit 283‑D
Registration of wholesalers of motor fuel 284
Tax imposed 284‑A
Additional motor fuel tax 284‑C
Supplemental motor fuel tax 284‑D
Petroleum testing fee 284‑E
Taxes imposed on qualified reservations 285
Special provision as to imposition of tax on certain motor fuel 285‑A
Presumption of taxability 285‑B
Presumption of taxability--Diesel motor fuel 286
Records to be kept by distributors and others 286‑A
Records and reports of transportation of motor fuel and diesel motor fuel 286‑B
Transportation of motor fuel or diesel motor fuel 287
Payment of tax 288
Determination of tax 288‑A
Jeopardy assessments 289
Proceedings to recover tax 289‑A
Tax to be paid but once 289‑B
Penalties and interest 289‑C
Refunds 289‑D
Mailing rules 289‑E
Deposit and disposition of revenue 289‑F
Joint administration of taxes
