N.Y. Comp. Codes R. & Regs. tit. 20 § 415.2

Current through Register Vol. 46, No. 45, November 2, 2024

Section 415.2 - Refunds/credits

Tax Law, § 289-c(1-a), (6), (7), (8)

(a)Motor fuel sold to exempt purchasers.

(1) Any person selling motor fuel to an individual or entity who or which is not subject to the motor fuel tax as described in Part 414 of this Title may exclude the amount of such tax from the selling price of the fuel so sold. A person making a sale of motor fuel under such circumstances, whereby the motor fuel tax has not been passed through to the purchaser, will, upon timely application, be allowed a refund or, in the case of a registered motor fuel distributor, a credit in the amount of the tax paid or assumed by such person on the motor fuel sold or in the amount of the tax included in the price paid by such person for the motor fuel sold.

(2) A person claiming a refund or credit under this subdivision must substantiate that the individual or entity to which the subject motor fuel has been sold has properly documented the claimed exemption in accordance with Part 414 of this Title.

(3) See section 415.3(f) of this Part for reimbursements of tax where an exempt individual or entity is the purchaser, user or consumer of motor fuel.

(b)Moneys paid in error.

(1) Where motor fuel upon which the motor fuel tax has been paid is sold under any circumstances such that if the tax had not been paid the sale would not have been considered taxable under article 12-A of the Tax Law, such tax paid in error may be refunded. A claim for refund of motor fuel tax erroneously paid must disclose the nature of the erroneous payment and be filed with the department within three years from the time the erroneous payment was made or within three years from the time the tax-paid motor fuel was so sold.

(2) Where a distributor and the Department of Taxation and Finance have consented in writing pursuant to section 419.1 of this Title to extending the period of time in which a determination of tax may be made and such agreement is made within the three-year periods specified in paragraph (1) of this subdivision, the period of time in which a distributor may file a claim for refund of motor fuel tax erroneously paid will not expire prior to six months after the expiration of the extended period within which a determination of tax may be made.

(c)Motor fuel immediately exported from New York State.

(1) A distributor or a purchaser of motor fuel duly registered with or licensed by the taxing authorities of another state or province of a foreign country as a distributor of or dealer in motor fuel, who has paid, assumed or has had passed through to it, the tax imposed by article 12-A of the Tax Law on any motor fuel immediately exported from New York State to an identified facility in such state or province for purposes of selling such motor fuel, will, upon timely application, be allowed a refund or, in the case of a registered motor fuel distributor, a credit in the amount of the motor fuel tax so paid, assumed or passed through.

(2) A distributor or purchaser of motor fuel claiming a refund or credit described in this subdivision must submit evidence that it has transported motor fuel out of the State and that it qualifies for such refund or credit. Among the documents or records that must be submitted are:

(i) a photocopy of the claimant's registration or license as a distributor of or dealer in motor fuel issued by the taxing authorities of the jurisdiction to which the claimant has exported the motor fuel for sale, or a letter from such taxing authorities certifying the claimant's status as a registered or licensed distributor of or dealer in motor fuel; and

(ii) a copy of the motor fuel tax return for the jurisdiction to which the motor fuel was exported which covers the period in which such motor fuel was exported.

(3) See section 415.6 of this Part for interest paid on refunds described in this subdivision.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 415.2