N.Y. TAX Law § 315

§ 315. Practice and procedure.--(a) The provisions of subsections (g)\nand (j) of section one thousand ninety-two, section one thousand\nninety-three and article twelve-A of this chapter, including those\nprovisions of such article twelve-A relating to penalty and interest,\nshall apply to the administration of and procedure with respect to the\ntax imposed under this article in the same manner and with the same\nforce and effect as if the language of such subsections (g) and (j),\nsection one thousand ninety-three and article twelve-A had been\nincorporated in full into this article and had expressly referred to the\ntax under this article, except to the extent that any such provision is\neither inconsistent with a provision of this article or is not relevant\nto this article or that the provisions of such article twelve-A are\ninconsistent with the provisions of such subsections (g) and (j) or with\nsuch section one thousand ninety-three.\n (b) Joint administration of taxes. In addition to the powers granted\nto the commissioner in this chapter, the commissioner is hereby\nauthorized to make provisions for the joint administration, in whole or\nin part, of the taxes imposed by articles twelve-A and twenty-eight and\npursuant to the authority of article twenty-nine of this chapter upon\nmotor fuel and diesel motor fuel and the taxes imposed by this article,\nincluding the joint reporting, assessment, collection, determination and\nrefund of such taxes, and for that purpose to prescribe that any of the\ncommissioner's functions under such articles, and any returns, forms,\nstatements, documents or information to be submitted to the commissioner\nunder such articles, any books and records to be kept for purposes of\nthe taxes imposed or authorized to be imposed by such articles, any\nschedules of amounts to be collected under such articles, any\nregistration required under such articles, and the payment of taxes\nunder such articles, shall be on a joint basis with respect to the taxes\nimposed by or pursuant to such articles. Provided, notwithstanding any\nprovision of this article to the contrary, in the furtherance of joint\nadministration, the provisions of subdivision one of section two hundred\neighty-five-a and subdivision one of section two hundred eighty-nine-c\nof this chapter shall apply to the taxes imposed under this article with\nthe same force and effect as if those provisions specifically referred\nto the taxes imposed hereunder and all the products with respect to\nwhich the taxes are imposed under this article. Provided, further, a\nreimbursement (or credit) of taxes imposed under this article shall be\navailable to subsequent purchasers of motor fuel, diesel motor fuel or\nresidual petroleum product under the circumstances specified in\nsubdivision eight of section two hundred eighty-nine-c of this chapter\nwith respect to the export of such products. In addition, all the\nprovisions of subdivision one of section two hundred eighty-six of this\nchapter shall be applicable to all of the products included in the\nmeasure of the tax imposed by this article and the powers of the\ncommissioner in administering the tax imposed by this article shall\ninclude these set forth in such subdivision
this chapter\nwith respect to the export of such products. In addition, all the\nprovisions of subdivision one of section two hundred eighty-six of this\nchapter shall be applicable to all of the products included in the\nmeasure of the tax imposed by this article and the powers of the\ncommissioner in administering the tax imposed by this article shall\ninclude these set forth in such subdivision. Moreover, the commissioner,\nin order to preserve the revenue from the tax imposed by this article,\nshall, by regulation, require that the movement of residual petroleum\nproduct into or in this state be accompanied by a tracking document.\nAlso, the commissioner may require (i) that any returns, forms,\nstatements or other document with respect to motor fuel or diesel motor\nfuel required of transporters or terminal operators under such article\ntwelve-A of this chapter apply with the same force and effect to persons\ntransporting or storing residual petroleum product, (ii) a certification\nthat particular gallonage of motor fuel, diesel motor fuel or residual\npetroleum product has been included in the measure of the tax imposed by\nthis article and such tax has been paid, and (iii) that the\ncertification required pursuant to section two hundred eighty-five-a or\ntwo hundred eighty-five-b of this chapter be expanded to include the tax\nimposed by this article.\n