N.Y. Comp. Codes R. & Regs. tit. 20 § 414.5

Current through Register Vol. 46, No. 43, October 23, 2024

Section 414.5 - The United Nations

Tax Law, §§ 4, 289-c

(a) The United Nations, as a retail purchaser of motor fuel, is exempt from the excise tax on motor fuel imposed pursuant to article 12-A of the Tax Law, provided such fuel is acquired by the United Nations for its official use. Such exemption is administered in accordance with the provisions of this section.

(b) Where the United States Department of State's Office of Foreign Missions has extended its national tax exemption program to the United Nations, the exemption from the motor fuel tax pursuant to this section will be administered in accordance with the credit card system derived from such program and set forth in section 414.5(c) of this Part. Such subdivision shall be read to include the United Nations for purposes of this exemption.

(c) Except as provided for in subdivision (b) of this section, the United Nations must otherwise exercise its right to an exemption from the motor fuel tax by paying such tax at the time of the purchase of the fuel and applying to the Department of Taxation and Finance for a reimbursement of the taxes so paid. (See Part 415 of this Title for refunds, credits and reimbursements.)

N.Y. Comp. Codes R. & Regs. Tit. 20 § 414.5