N.Y. Comp. Codes R. & Regs. tit. 20 § 561.17

Current through Register Vol. 46, No. 50, December 11, 2024

Section 561.17 - Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes

Tax Law, § 1142.11

(a)General.

All of the functions of the Department of Taxation and Finance under articles 12-a, 28 and 29 of the Tax Law shall, to the extent practicable, be performed on a joint basis with respect to administration of the State and local taxes imposed by or under the authority of those articles, including assessment, collection, determination, credit or refund of such taxes.

(b)Returns and payment.

The returns required under sections 287, 1136, 1137-A and 1251 (a) of the Tax Law may be made in one return covering the prepaid tax and State sales and use taxes imposed by article 28 of the Tax Law, local sales and use taxes imposed pursuant to the authority of article 29 of the Tax Law and the State and local taxes imposed by and pursuant to the authority of article 12-A of the Tax Law. Reporting and payment of such taxes on a joint basis shall be made upon such returns as the Department of Taxation and Finance may prescribe and pursuant to such terms and conditions as the department may authorize. Any other returns, forms, statements, documents or information to be submitted may where authorized by the department be made on a joint basis.

(c) Where any person who or which is registered as a distributor pursuant to the provisions of article 12-A of the Tax Law fails to comply with any provisions of article 12-A, 28 or 29 of the Tax Law and the rules or regulations promulgated thereunder relating to purchases, sales and uses of automotive fuel, including but not limited to those provisions relating to the payment, collection and remittance of any of the taxes imposed, the filing of returns and reports and the maintenance of required records or the use of required or authorized statements, certificates, affidavits or documents or requirements of filing bonds or depositing securities, the Department of Taxation and Finance may cancel or suspend such registration for purposes of the taxes imposed by and pursuant to the authority of articles 12-A, 28 and 29 of the Tax Law. A notice of cancellation or suspension or of proposed cancellation or suspension sent by registered mail to the address of the distributor given in his application for registration or last notification in writing to the department of change of address pursuant to the provisions of article 12-A of the Tax Law, shall be sufficient notice to the distributor of such administrative action or proposed action.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 561.17