N.Y. Tax Law Section 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 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, including those provisions of such article twelve-A relating to penalty and interest, shall apply to the administration of and procedure with respect to the tax imposed under this article in the same manner and with the same force and effect as if the language of such subsections (g) and (j), section one thousand ninety-three and article twelve-A had been incorporated in full into this article and had expressly referred to the tax under this article, except to the extent that any such provision is either inconsistent with a provision of this article or is not relevant to this article or that the provisions of such article twelve-A are inconsistent with the provisions of such subsections (g) and (j) or with such section one thousand ninety-three.

(b)

Joint administration of taxes. In addition to the powers granted to the commissioner in this chapter, the commissioner is hereby authorized to make provisions for the joint administration, in whole or in part, of the taxes imposed by articles twelve-A and twenty-eight and pursuant to the authority of article 29 (Taxes Authorized For Cities, Counties and School Districts)article twenty-nine of this chapter upon motor fuel and diesel motor fuel and the taxes imposed by this article, including the joint reporting, assessment, collection, determination and refund of such taxes, and for that purpose to prescribe that any of the commissioner’s functions under such articles, and any returns, forms, statements, documents or information to be submitted to the commissioner under such articles, any books and records to be kept for purposes of the taxes imposed or authorized to be imposed by such articles, any schedules of amounts to be collected under such articles, any registration required under such articles, and the payment of taxes under such articles, shall be on a joint basis with respect to the taxes imposed by or pursuant to such articles. Provided, notwithstanding any provision of this article to the contrary, in the furtherance of joint administration, the provisions of subdivision one of section two hundred eighty-five-a and subdivision one of section two hundred eighty-nine-c of this chapter shall apply to the taxes imposed under this article with the same force and effect as if those provisions specifically referred to the taxes imposed hereunder and all the products with respect to which the taxes are imposed under this article. Provided, further, a reimbursement (or credit) of taxes imposed under this article shall be available to subsequent purchasers of motor fuel, diesel motor fuel or residual petroleum product under the circumstances specified in subdivision eight of § 289-C (Refunds)section two hundred eighty-nine-c of this chapter with respect to the export of such products. In addition, all the provisions of subdivision one of § 286 (Records to be kept by distributors and others)section two hundred eighty-six of this chapter shall be applicable to all of the products included in the measure of the tax imposed by this article and the powers of the commissioner in administering the tax imposed by this article shall include these set forth in such subdivision. Moreover, the commissioner, in order to preserve the revenue from the tax imposed by this article, shall, by regulation, require that the movement of residual petroleum product into or in this state be accompanied by a tracking document. Also, the commissioner may require (i) that any returns, forms, statements or other document with respect to motor fuel or diesel motor fuel required of transporters or terminal operators under such article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter apply with the same force and effect to persons transporting or storing residual petroleum product, (ii) a certification that particular gallonage of motor fuel, diesel motor fuel or residual petroleum product has been included in the measure of the tax imposed by this article and such tax has been paid, and

(iii)

that the certification required pursuant to section two hundred eighty-five-a or two hundred eighty-five-b of this chapter be expanded to include the tax imposed by this article.

Source: Section 315 — Practice and procedure, https://www.­nysenate.­gov/legislation/laws/TAX/315 (updated Sep. 22, 2014; accessed Jun. 21, 2025).

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Verified:
Jun. 21, 2025

Last modified:
Sep. 22, 2014

§ 315. Practice & procedure's source at nysenate​.gov

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