State Codes and Statutes

Statutes > New-york > Tax > Article-13-a > 301-m

§ 301-m. Credit or reimbursement for certain governmental purchases by  credit  card.  Notwithstanding any provision of the law to the contrary,  tax paid pursuant to this article in respect to  motor  fuel  or  diesel  motor  fuel  purchased  by  a  government  entity  and  paid for by such  government entity with a credit card shall be reimbursed or credited  to  the  issuer  of  the  credit  card  used  for  such purchase or the fuel  distributor designated in accordance with and subject to the  provisions  of  sections  eleven  hundred  thirty-eight, eleven hundred thirty-nine,  eleven hundred forty-two, and eleven hundred forty-five of this  chapter  concerning  such  credit  card issuers, fuel distributors and government  entities. Such provisions shall apply with respect to the administration  of and procedure with respect to the taxes imposed under this article in  the same manner and with the same force and effect as if the language of  such provisions had been incorporated in full into this article and  had  expressly   referred   to   the   tax  under  this  article,  with  such  modifications as may be necessary in order to adapt the language of such  provisions to the taxes imposed by this article, except  to  the  extent  that any such provision is not relevant to this article.

State Codes and Statutes

Statutes > New-york > Tax > Article-13-a > 301-m

§ 301-m. Credit or reimbursement for certain governmental purchases by  credit  card.  Notwithstanding any provision of the law to the contrary,  tax paid pursuant to this article in respect to  motor  fuel  or  diesel  motor  fuel  purchased  by  a  government  entity  and  paid for by such  government entity with a credit card shall be reimbursed or credited  to  the  issuer  of  the  credit  card  used  for  such purchase or the fuel  distributor designated in accordance with and subject to the  provisions  of  sections  eleven  hundred  thirty-eight, eleven hundred thirty-nine,  eleven hundred forty-two, and eleven hundred forty-five of this  chapter  concerning  such  credit  card issuers, fuel distributors and government  entities. Such provisions shall apply with respect to the administration  of and procedure with respect to the taxes imposed under this article in  the same manner and with the same force and effect as if the language of  such provisions had been incorporated in full into this article and  had  expressly   referred   to   the   tax  under  this  article,  with  such  modifications as may be necessary in order to adapt the language of such  provisions to the taxes imposed by this article, except  to  the  extent  that any such provision is not relevant to this article.

State Codes and Statutes

State Codes and Statutes

Statutes > New-york > Tax > Article-13-a > 301-m

§ 301-m. Credit or reimbursement for certain governmental purchases by  credit  card.  Notwithstanding any provision of the law to the contrary,  tax paid pursuant to this article in respect to  motor  fuel  or  diesel  motor  fuel  purchased  by  a  government  entity  and  paid for by such  government entity with a credit card shall be reimbursed or credited  to  the  issuer  of  the  credit  card  used  for  such purchase or the fuel  distributor designated in accordance with and subject to the  provisions  of  sections  eleven  hundred  thirty-eight, eleven hundred thirty-nine,  eleven hundred forty-two, and eleven hundred forty-five of this  chapter  concerning  such  credit  card issuers, fuel distributors and government  entities. Such provisions shall apply with respect to the administration  of and procedure with respect to the taxes imposed under this article in  the same manner and with the same force and effect as if the language of  such provisions had been incorporated in full into this article and  had  expressly   referred   to   the   tax  under  this  article,  with  such  modifications as may be necessary in order to adapt the language of such  provisions to the taxes imposed by this article, except  to  the  extent  that any such provision is not relevant to this article.