New York Codes, Rules and Regulations
Title 20 - DEPARTMENT OF TAXATION AND FINANCE
Chapter IV - Sales And Use And Other Miscellaneous Taxes
Subchapter A - Sales And Use Taxes
Part 561 - Motor Fuel
- Section 561.1 - General
- Section 561.2 - Definitions
- Section 561.3 - Payment of prepaid tax
- Section 561.4 - Presumption of taxability under section 1102
- Section 561.5 - Certification of tax payment
- Section 561.6 - Preliminary certification
- Section 561.7 - Collection of retail sales tax
- Section 561.8 - Use tax
- Section 561.9 - Refunds and credits of prepaid tax-general
- Section 561.10 - Refund and credits allowable
- Section 561.11 - Repealed
- Section 561.12 - Repealed
- Section 561.13 - Registration, returns and reports
- Section 561.14 - Civil penalties
- Section 561.15 - Diesel motor fuel
- Section 561.16 - Fuel used for residential or other heating purposes
- Section 561.17 - Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes
- Section 561.18 - Repealed
- Section 561.19 - Repealed
- Section 561.20 - Repealed
Current through Register Vol. 46, No. 12, March 20, 2024
Statutory authority: Tax Law, §§ 171, 475, 509[7], 697[a], 1096 [a], 1111, 1142[1], [8], 1250, 1415[a]
Disclaimer: These regulations may not be the most recent version. New York may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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