Current through Register Vol. 46, No. 12, March 20, 2024
Tax Law, §§ 282, 282-a and 287
(a) Any person, firm, association or
corporation who or which engages in the retail sale of kero-jet fuel for jet
airplanes from a fixed and permanent place at an airport within New York State
is a fixed base operator. The Department of Taxation and
Finance may register as a distributor of kero-jet fuel, a fixed base operator
who makes no sales of kero-jet fuel other than retail sales delivered directly
into the fuel tank of an airplane for use in the operation thereof and who
makes no other sales of diesel motor fuel; such class of distributor is
referred to as a distributor of kero-jet fuel only. Such registration is
applicable only to the wholesale purchase of kero-jet fuel and to the retail
sale of such fuel so delivered.
(b)
Notwithstanding any other provision of this Article and for purposes of this
Part:
(1)
Diesel motor fuel
means kerosene, crude oil, fuel oil or other middle distillate and also motor
fuel suitable for use in the operation of an engine of the diesel type,
excluding, however, any product specifically designated No. 4 diesel fuel and
not suitable as a fuel used in the operation of a motor vehicle engine. For the
purpose of the exclusion, No. 4 diesel fuel, properly labeled, which conforms
to the following specifications will not be considered suitable for use as a
fuel in the operation of a motor vehicle engine and thus will be excluded from
the definition of diesel motor fuel:
(i) the
flash point of such product is between 130°F and 150°F when tested in
accordance with American Society for Testing and Materials test method
D93;
(ii) the viscosity of such
product at 100°F is between 45 and 125 Saybolt universal seconds when
tested in accordance with American Society for Testing and Materials test
method D-445/D-2161;
(iii) the
ignition quality cetane of such product is not rated in accordance with
generally acceptable industry standards for determining ignition quality
cetane; and
(iv) such product, if
blended, contains no more than 50 percent No. 2 fuel oil.
(2)
Kero-jet fuel means a
quality, highly refined kerosene product or derivative thereof, which meets
kerosene-type jet fuel specifications and which is primarily used for
commercial turbojet and turboprop aircraft engines.
(c)
(1) In
lieu of filing monthly returns pursuant to section
287 of the Tax Law, every distributor of
kero-jet fuel only may file with the Department of Taxation and Finance
quarterly tax returns on forms prescribed by the department for such purpose,
even though no tax may be payable. Such quarterly returns must be filed on or
before the 20th day of March, June, September and December for the three-month
periods ending with the last day of February, May, August and November,
respectively. The returns must be prepared in accordance with the instructions
provided by the department and must be accompanied by all supporting
schedules.
(2) Every return filed
by or on behalf of a distributor of kero-jet fuel only must contain a
certification to the effect that the statements in the return are true, correct
and complete. The fact that the distributor's name and/or an individual's name
is signed on the certification of the return is prima facie evidence for all
purposes that such individual is authorized to sign and certify the return on
behalf of the distributor and that the return was actually signed by the
distributor.
(3) Returns of
distributors of kero-jet fuel only must be filed with the Department of
Taxation and Finance, Transaction and Transfer Tax Bureau, in care of P.O. Box
1833, Albany, New York 12201-1833.
