N.Y. Comp. Codes R. & Regs. tit. 20 § 416.5

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

Section 416.5 - Possession of untaxed motor fuel by a filling station owner

Tax Law, § 289-b(1)(e)

(a) Any owner of a filling station who willfully and knowingly has in its custody, possession or under its control any motor fuel upon which the tax imposed pursuant to article 12-A of the Tax Law has not been assumed or paid by a distributor registered as such under article 12-A of the Tax Law or has not been passed through to the owner of the filling station as required by the Tax Law is liable for a penalty in the amount of twice the tax not assumed or paid or passed through. Such penalty may be determined by the department within three years of the date when such motor fuel came into the custody or possession, or under the control, of the owner of the filling station. The Department of Taxation and Finance may, of its own motion, abate any part of such penalty determined to be excessive or erroneous.

(b)

(1) A filling station owner willfully and knowingly has in its custody, possession or under its control motor fuel upon which the motor fuel tax has not been assumed or paid by a registered distributor or has not been passed through to the filling station owner as required by the Tax Law when such owner is aware of the requirement that such tax be included in the cost of the motor fuel and to the owner's knowledge such tax has not been so included and passed through to it.

(2) It is presumptive evidence that such owner willfully and knowingly has in its custody, possession or under its control motor fuel upon which the tax has not been assumed or paid by a registered distributor or has not been passed through to such owner as required by the Tax Law where the filling station owner has not received the certification of tax payment described in section 412.3 of this Title at the time of delivery of such motor fuel or at such later time as may be prescribed by the Department of Taxation and Finance pursuant to section 412.4 of this Title.

(c) The penalty pursuant to this section is assessed, collected and paid in the same manner as the taxes imposed by article 12-A of the Tax Law.

N.Y. Comp. Codes R. & Regs. Tit. 20 § 416.5