1. (a) The motor fuel tax imposed by article 12-A of the Tax Law, though payable by the distributor, is borne by the purchaser and when paid by the distributor is deemed to have been paid for the account of the purchaser. No person may sell, advertise, or offer for sale motor fuel, separate from the tax imposed. For purposes of this Part, it is presumed that the motor fuel tax is included in the price paid by the purchaser when the price paid is not less than the amount of such tax.

2. (b) The intent of the motor fuel tax is to place the ultimate burden resulting from such tax, so far as possible, on those persons, not otherwise exempt from the tax, who use the public highways of New York State for operating motor vehicles thereon or such persons who use the waterways of the State for operating pleasure or recreational motor boats thereon. Refunds, credits and reimbursements of tax paid on motor fuel may be obtained by filing claims therefor as provided in these regulations.

   1. (1) Unless otherwise provided in this Part, a claim for refund, credit or reimbursement must be filed with the Department of Taxation and Finance within three years from:

      1. (i) the date of the purchase, in the case of the purchaser; or

      2. (ii) the date of the sale, in the case of the seller, of the motor fuel so subject to refund, credit or reimbursement.

         (2)

      3. (i) Except as provided for in subparagraph (ii) of this paragraph, all refunds and reimbursements claimed with reference to motor fuel purchased or sold during any calendar month must be included in a single application and a claimant may include two or more months in a single timely application.
      4. (ii) A distributor of motor fuel selling motor fuel to a governmental entity without passing through the motor fuel tax (as provided in article 12-A of the Tax Law and section 414.2 of this Title), may apply for a refund of the tax on these sales on a weekly, in addition to a monthly, basis. If the period covered by the refund application is a period of less than one month, the period must begin and end in the same calendar month.

   (c)

3. (d) A refund, credit or reimbursement of the motor fuel tax, or any portion thereof, will be allowed only to the extent that the claimant has paid, assumed or has had passed through to it such motor fuel tax.

Tax Law, § 289-c