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New York Codes, Rules and Regulations

Subchapter A. Sales and Use Taxes

Part 561

Motor Fuel

Department of Taxation and Finance

561.1General.561.2Definitions.561.3Payment of prepaid tax.561.4Presumption of taxability under section 1102.561.5Certification of tax payment.561.6Preliminary certification.561.7Collection of retail sales tax.561.8Use tax.561.9Refunds and credits of prepaid tax—general.561.10Refund and credits allowable.561.11[Repealed]561.12[Repealed]561.13Registration, returns and reports.561.14Civil penalties.561.15Diesel motor fuel.561.16Fuel used for residential or other heating purposes.561.17Joint administration by the Department of Taxation and Finance of State and local sales and use, motor fuel and diesel motor fuel taxes.561.18[Repealed]561.19[Repealed]561.20[Repealed]