§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum business with respect to diesel motor fuel must be registered with the department of taxation and finance as a distributor of diesel motor fuel under article twelve-A of this chapter or, where applicable, as a "distributor of kero-jet fuel only" under such article. Each petroleum business with respect to residual petroleum product must be registered as a residual petroleum product business under subdivision (b) of this section. No petroleum business unless so registered, shall make any sale, transfer, use or other disposition of motor fuel, diesel motor fuel or residual petroleum product within the state, except a sale, transfer, use or other disposition, if any, as to which the state cannot impose such condition by reason of the United States constitution and of laws of the United States enacted pursuant thereto. No person, unless registered as a residual petroleum product business under this section, shall (i) import or cause residual petroleum product to be imported into this state, (ii) produce, refine, manufacture or compound residual petroleum product within the state, or (iii) make a sale or use of residual petroleum product in the state other than a self-use of residual petroleum product which has been the subject of a retail sale to such person. (b) Residual petroleum product business. The department of taxation and finance, upon the application of a corporation or unincorporated business, shall register such corporation or unincorporated business as a residual petroleum product business except that the commissioner of taxation and finance may refuse to register an applicant for any of the grounds specified in subdivision two or five of section two hundred eighty-three of this chapter or in subdivision (d) of this section. The application shall be in such form and contain such information as the commissioner shall prescribe. All of the provisions of subdivisions two, four, five, six, seven, eight, nine and ten of section two hundred eighty-three of this chapter relating to registration of distributors shall be applicable to the registration of residual petroleum product businesses under this section with the same force and effect as if the language of those subdivisions had been incorporated in full in this section and had expressly referred to the registration of residual petroleum product businesses and the tax imposed by this article, with such modification as may be necessary in order to adapt the language of such provisions to the provisions of this article, provided, specifically, that the term "distributor" shall be read as "residual petroleum product business" and the terms "motor fuel" and "automotive fuel" shall be read as "residual petroleum product". Provided, however, that if the commissioner is satisfied that the requirements of such provisions for registration are not necessary in order to protect tax revenues, the commissioner may limit or modify such requirements with respect to corporations or unincorporated businesses not required to be registered as distributors of motor fuel or diesel motor fuel. (c) Bond or other security. The commissioner may require a petroleum business to file with it a bond issued by a surety company approved by the superintendent of insurance as to solvency and responsibility and authorized to transact business in this state or other security acceptable to the commissioner, in such amount as the commissioner may fix in an amount determined in accordance with rules and regulations prescribed by the commissioner, to secure the payment of any sums due from such petroleum business pursuant to this article. The commissioner may require that such a bond or other security be filed before apetroleum business is registered, and the amount thereof may be increased at any time when in the commissioner's judgment the same is necessary as a protection to the revenues under this article. If securities are deposited as security under this subdivision, such securities shall be kept in the joint custody of the comptroller and the commissioner of taxation and finance. Such securities may be sold by the commissioner if it becomes necessary so to do in order to recover any sums due from such petroleum business pursuant to this article, but no such sale shall be had until after such petroleum business shall have had opportunity to litigate the validity of any tax if it elects so to do. Upon any such sale the surplus, if any, above the sums due under this article shall be returned to such petroleum business. All of the provisions of paragraph (b) of subdivision six of section two hundred eighty-three of this chapter relating to increasing the amount of the bond or other security required to be filed pursuant to article twelve-A of this chapter shall be applicable to bonds or other security required to be filed pursuant to this subdivision. (d) Refusal to register. For the purposes of determining whether to refuse an application for registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business, the references in subdivision two of section two hundred eighty-three of this chapter to employees or shareholders under a duty to file a return under or pursuant to the authority of article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of such article on behalf of the applicant or another person shall be deemed to also include an employee under a duty to file a return or pay taxes under or pursuant to the authority of this article on behalf of such applicant or other person. In addition to the grounds specified in section two hundred eighty-three of this chapter, the commissioner may refuse to register an applicant as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business where the commissioner ascertains that the applicant, an officer, director or partner of the applicant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such applicant (where such applicant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such applicant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the applicant, (1) has committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years, or (2) was an officer, director or partner of another person, or who directly or indirectly owned more than ten percent of the shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or who was an employee or shareholder of another person under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years. (e) Cancellation or suspension of registration. The grounds for a cancellation or suspension of a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel orkero-jet fuel only or under this section as a residual petroleum product business are those grounds specified in section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant (A) fails to file or maintain in full force and effect a bond or other security when required pursuant to subdivision (c) of this section or when the amount thereof is increased, (B) fails to comply with any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (C) knowingly aids and abets another person in violating any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (D) transfers its registration as a petroleum business without the prior written approval of the commissioner, (E) with respect to a petroleum business which is a corporation, has been dissolved pursuant to section two hundred three-a of this chapter and subdivision (d) of section three hundred ten of this article, (F) commits fraud or deceit in his or its operations as a petroleum business or has committed fraud or deceit in procuring his or its registration, (G) has impersonated any person represented to be a petroleum business under this article but not in fact registered as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or a residual petroleum product business, or (H) has knowingly aided and abetted the distribution of motor fuel, diesel motor fuel or residual petroleum product by corporation or unincorporated business which such registrant or such other person knows (i) has not been registered by the commissioner as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business and (ii) is a petroleum business pursuant to the terms of subdivision (b) of section three hundred of this article. (2) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant, was an officer, director or partner of another person or was a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or was an employee or shareholder of anotherperson under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts specified in paragraph one of this subdivision within the preceding five years. (f) Cancellation or suspension of registration prior to a hearing. The grounds for cancelling or suspending a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business prior to a hearing are those specified in subdivision five of section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) the failure to file a return within ten days of the date prescribed for filing a return under this article or nonpayment of any tax due pursuant to this article if the registrant shall have failed to file such return or pay such taxes within ten days after the date the demand therefor is sent by registered or certified mail to the address of the distributor or residual petroleum business given in its application, or an address substituted therefor as provided in subdivision five of section two hundred eighty-three of this chapter, (2) the failure to continue to maintain in full force and effect at all times the bond or other security required to be filed pursuant to subdivision (c) of this section, provided, however, that if a surety bond is cancelled prior to expiration, the commissioner may after considering all the relevant circumstances make such other arrangements, and may require the filing of such other bond or other security as it deems appropriate, (3) the transfer of a registration as a residual petroleum business without the prior written approval of the commissioner, or (4) with respect to a petroleum business which is a corporation, the dissolution or annulment of such corporation pursuant to section three hundred ten of this article.
§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum business with respect to diesel motor fuel must be registered with the department of taxation and finance as a distributor of diesel motor fuel under article twelve-A of this chapter or, where applicable, as a "distributor of kero-jet fuel only" under such article. Each petroleum business with respect to residual petroleum product must be registered as a residual petroleum product business under subdivision (b) of this section. No petroleum business unless so registered, shall make any sale, transfer, use or other disposition of motor fuel, diesel motor fuel or residual petroleum product within the state, except a sale, transfer, use or other disposition, if any, as to which the state cannot impose such condition by reason of the United States constitution and of laws of the United States enacted pursuant thereto. No person, unless registered as a residual petroleum product business under this section, shall (i) import or cause residual petroleum product to be imported into this state, (ii) produce, refine, manufacture or compound residual petroleum product within the state, or (iii) make a sale or use of residual petroleum product in the state other than a self-use of residual petroleum product which has been the subject of a retail sale to such person. (b) Residual petroleum product business. The department of taxation and finance, upon the application of a corporation or unincorporated business, shall register such corporation or unincorporated business as a residual petroleum product business except that the commissioner of taxation and finance may refuse to register an applicant for any of the grounds specified in subdivision two or five of section two hundred eighty-three of this chapter or in subdivision (d) of this section. The application shall be in such form and contain such information as the commissioner shall prescribe. All of the provisions of subdivisions two, four, five, six, seven, eight, nine and ten of section two hundred eighty-three of this chapter relating to registration of distributors shall be applicable to the registration of residual petroleum product businesses under this section with the same force and effect as if the language of those subdivisions had been incorporated in full in this section and had expressly referred to the registration of residual petroleum product businesses and the tax imposed by this article, with such modification as may be necessary in order to adapt the language of such provisions to the provisions of this article, provided, specifically, that the term "distributor" shall be read as "residual petroleum product business" and the terms "motor fuel" and "automotive fuel" shall be read as "residual petroleum product". Provided, however, that if the commissioner is satisfied that the requirements of such provisions for registration are not necessary in order to protect tax revenues, the commissioner may limit or modify such requirements with respect to corporations or unincorporated businesses not required to be registered as distributors of motor fuel or diesel motor fuel. (c) Bond or other security. The commissioner may require a petroleum business to file with it a bond issued by a surety company approved by the superintendent of insurance as to solvency and responsibility and authorized to transact business in this state or other security acceptable to the commissioner, in such amount as the commissioner may fix in an amount determined in accordance with rules and regulations prescribed by the commissioner, to secure the payment of any sums due from such petroleum business pursuant to this article. The commissioner may require that such a bond or other security be filed before apetroleum business is registered, and the amount thereof may be increased at any time when in the commissioner's judgment the same is necessary as a protection to the revenues under this article. If securities are deposited as security under this subdivision, such securities shall be kept in the joint custody of the comptroller and the commissioner of taxation and finance. Such securities may be sold by the commissioner if it becomes necessary so to do in order to recover any sums due from such petroleum business pursuant to this article, but no such sale shall be had until after such petroleum business shall have had opportunity to litigate the validity of any tax if it elects so to do. Upon any such sale the surplus, if any, above the sums due under this article shall be returned to such petroleum business. All of the provisions of paragraph (b) of subdivision six of section two hundred eighty-three of this chapter relating to increasing the amount of the bond or other security required to be filed pursuant to article twelve-A of this chapter shall be applicable to bonds or other security required to be filed pursuant to this subdivision. (d) Refusal to register. For the purposes of determining whether to refuse an application for registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business, the references in subdivision two of section two hundred eighty-three of this chapter to employees or shareholders under a duty to file a return under or pursuant to the authority of article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of such article on behalf of the applicant or another person shall be deemed to also include an employee under a duty to file a return or pay taxes under or pursuant to the authority of this article on behalf of such applicant or other person. In addition to the grounds specified in section two hundred eighty-three of this chapter, the commissioner may refuse to register an applicant as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business where the commissioner ascertains that the applicant, an officer, director or partner of the applicant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such applicant (where such applicant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such applicant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the applicant, (1) has committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years, or (2) was an officer, director or partner of another person, or who directly or indirectly owned more than ten percent of the shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or who was an employee or shareholder of another person under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years. (e) Cancellation or suspension of registration. The grounds for a cancellation or suspension of a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel orkero-jet fuel only or under this section as a residual petroleum product business are those grounds specified in section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant (A) fails to file or maintain in full force and effect a bond or other security when required pursuant to subdivision (c) of this section or when the amount thereof is increased, (B) fails to comply with any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (C) knowingly aids and abets another person in violating any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (D) transfers its registration as a petroleum business without the prior written approval of the commissioner, (E) with respect to a petroleum business which is a corporation, has been dissolved pursuant to section two hundred three-a of this chapter and subdivision (d) of section three hundred ten of this article, (F) commits fraud or deceit in his or its operations as a petroleum business or has committed fraud or deceit in procuring his or its registration, (G) has impersonated any person represented to be a petroleum business under this article but not in fact registered as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or a residual petroleum product business, or (H) has knowingly aided and abetted the distribution of motor fuel, diesel motor fuel or residual petroleum product by corporation or unincorporated business which such registrant or such other person knows (i) has not been registered by the commissioner as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business and (ii) is a petroleum business pursuant to the terms of subdivision (b) of section three hundred of this article. (2) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant, was an officer, director or partner of another person or was a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or was an employee or shareholder of anotherperson under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts specified in paragraph one of this subdivision within the preceding five years. (f) Cancellation or suspension of registration prior to a hearing. The grounds for cancelling or suspending a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business prior to a hearing are those specified in subdivision five of section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) the failure to file a return within ten days of the date prescribed for filing a return under this article or nonpayment of any tax due pursuant to this article if the registrant shall have failed to file such return or pay such taxes within ten days after the date the demand therefor is sent by registered or certified mail to the address of the distributor or residual petroleum business given in its application, or an address substituted therefor as provided in subdivision five of section two hundred eighty-three of this chapter, (2) the failure to continue to maintain in full force and effect at all times the bond or other security required to be filed pursuant to subdivision (c) of this section, provided, however, that if a surety bond is cancelled prior to expiration, the commissioner may after considering all the relevant circumstances make such other arrangements, and may require the filing of such other bond or other security as it deems appropriate, (3) the transfer of a registration as a residual petroleum business without the prior written approval of the commissioner, or (4) with respect to a petroleum business which is a corporation, the dissolution or annulment of such corporation pursuant to section three hundred ten of this article.
§ 302. Registration of petroleum businesses. (a) Registration required. Each petroleum business with respect to motor fuel must be registered with the department of taxation and finance as a distributor of motor fuel under article twelve-A of this chapter. Each petroleum business with respect to diesel motor fuel must be registered with the department of taxation and finance as a distributor of diesel motor fuel under article twelve-A of this chapter or, where applicable, as a "distributor of kero-jet fuel only" under such article. Each petroleum business with respect to residual petroleum product must be registered as a residual petroleum product business under subdivision (b) of this section. No petroleum business unless so registered, shall make any sale, transfer, use or other disposition of motor fuel, diesel motor fuel or residual petroleum product within the state, except a sale, transfer, use or other disposition, if any, as to which the state cannot impose such condition by reason of the United States constitution and of laws of the United States enacted pursuant thereto. No person, unless registered as a residual petroleum product business under this section, shall (i) import or cause residual petroleum product to be imported into this state, (ii) produce, refine, manufacture or compound residual petroleum product within the state, or (iii) make a sale or use of residual petroleum product in the state other than a self-use of residual petroleum product which has been the subject of a retail sale to such person. (b) Residual petroleum product business. The department of taxation and finance, upon the application of a corporation or unincorporated business, shall register such corporation or unincorporated business as a residual petroleum product business except that the commissioner of taxation and finance may refuse to register an applicant for any of the grounds specified in subdivision two or five of section two hundred eighty-three of this chapter or in subdivision (d) of this section. The application shall be in such form and contain such information as the commissioner shall prescribe. All of the provisions of subdivisions two, four, five, six, seven, eight, nine and ten of section two hundred eighty-three of this chapter relating to registration of distributors shall be applicable to the registration of residual petroleum product businesses under this section with the same force and effect as if the language of those subdivisions had been incorporated in full in this section and had expressly referred to the registration of residual petroleum product businesses and the tax imposed by this article, with such modification as may be necessary in order to adapt the language of such provisions to the provisions of this article, provided, specifically, that the term "distributor" shall be read as "residual petroleum product business" and the terms "motor fuel" and "automotive fuel" shall be read as "residual petroleum product". Provided, however, that if the commissioner is satisfied that the requirements of such provisions for registration are not necessary in order to protect tax revenues, the commissioner may limit or modify such requirements with respect to corporations or unincorporated businesses not required to be registered as distributors of motor fuel or diesel motor fuel. (c) Bond or other security. The commissioner may require a petroleum business to file with it a bond issued by a surety company approved by the superintendent of insurance as to solvency and responsibility and authorized to transact business in this state or other security acceptable to the commissioner, in such amount as the commissioner may fix in an amount determined in accordance with rules and regulations prescribed by the commissioner, to secure the payment of any sums due from such petroleum business pursuant to this article. The commissioner may require that such a bond or other security be filed before apetroleum business is registered, and the amount thereof may be increased at any time when in the commissioner's judgment the same is necessary as a protection to the revenues under this article. If securities are deposited as security under this subdivision, such securities shall be kept in the joint custody of the comptroller and the commissioner of taxation and finance. Such securities may be sold by the commissioner if it becomes necessary so to do in order to recover any sums due from such petroleum business pursuant to this article, but no such sale shall be had until after such petroleum business shall have had opportunity to litigate the validity of any tax if it elects so to do. Upon any such sale the surplus, if any, above the sums due under this article shall be returned to such petroleum business. All of the provisions of paragraph (b) of subdivision six of section two hundred eighty-three of this chapter relating to increasing the amount of the bond or other security required to be filed pursuant to article twelve-A of this chapter shall be applicable to bonds or other security required to be filed pursuant to this subdivision. (d) Refusal to register. For the purposes of determining whether to refuse an application for registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business, the references in subdivision two of section two hundred eighty-three of this chapter to employees or shareholders under a duty to file a return under or pursuant to the authority of article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of such article on behalf of the applicant or another person shall be deemed to also include an employee under a duty to file a return or pay taxes under or pursuant to the authority of this article on behalf of such applicant or other person. In addition to the grounds specified in section two hundred eighty-three of this chapter, the commissioner may refuse to register an applicant as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business where the commissioner ascertains that the applicant, an officer, director or partner of the applicant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such applicant (where such applicant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such applicant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the applicant, (1) has committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years, or (2) was an officer, director or partner of another person, or who directly or indirectly owned more than ten percent of the shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or who was an employee or shareholder of another person under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts or omissions which are, or was convicted as, specified in subdivision (e) of this section within the preceding five years. (e) Cancellation or suspension of registration. The grounds for a cancellation or suspension of a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel orkero-jet fuel only or under this section as a residual petroleum product business are those grounds specified in section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant (A) fails to file or maintain in full force and effect a bond or other security when required pursuant to subdivision (c) of this section or when the amount thereof is increased, (B) fails to comply with any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (C) knowingly aids and abets another person in violating any of the provisions of this article or any rule or regulation adopted pursuant to this article by the commissioner, (D) transfers its registration as a petroleum business without the prior written approval of the commissioner, (E) with respect to a petroleum business which is a corporation, has been dissolved pursuant to section two hundred three-a of this chapter and subdivision (d) of section three hundred ten of this article, (F) commits fraud or deceit in his or its operations as a petroleum business or has committed fraud or deceit in procuring his or its registration, (G) has impersonated any person represented to be a petroleum business under this article but not in fact registered as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or a residual petroleum product business, or (H) has knowingly aided and abetted the distribution of motor fuel, diesel motor fuel or residual petroleum product by corporation or unincorporated business which such registrant or such other person knows (i) has not been registered by the commissioner as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business and (ii) is a petroleum business pursuant to the terms of subdivision (b) of section three hundred of this article. (2) A registration as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or as a residual petroleum product business may be cancelled or suspended if the commissioner determines that a registrant or an officer, director or partner of the registrant, a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such registrant (where such registrant is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or an employee or shareholder of such registrant under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter on behalf of the registrant, was an officer, director or partner of another person or was a shareholder directly or indirectly owning more than ten percent of the number of shares of stock of another person (where such other person is a corporation) entitling the holder thereof to vote for the election of directors or trustees, or was an employee or shareholder of anotherperson under a duty to file a return under or pursuant to the authority of this article or article twelve-A of this chapter or to pay the taxes imposed by or pursuant to the authority of this article or article twelve-A of this chapter on behalf of such other person at the time such other person committed any of the acts specified in paragraph one of this subdivision within the preceding five years. (f) Cancellation or suspension of registration prior to a hearing. The grounds for cancelling or suspending a registration under article twelve-A of this chapter as a distributor of motor fuel, diesel motor fuel or kero-jet fuel only or under this section as a residual petroleum product business prior to a hearing are those specified in subdivision five of section two hundred eighty-three of this chapter and, in addition to such grounds, the following grounds relating to this article shall apply: (1) the failure to file a return within ten days of the date prescribed for filing a return under this article or nonpayment of any tax due pursuant to this article if the registrant shall have failed to file such return or pay such taxes within ten days after the date the demand therefor is sent by registered or certified mail to the address of the distributor or residual petroleum business given in its application, or an address substituted therefor as provided in subdivision five of section two hundred eighty-three of this chapter, (2) the failure to continue to maintain in full force and effect at all times the bond or other security required to be filed pursuant to subdivision (c) of this section, provided, however, that if a surety bond is cancelled prior to expiration, the commissioner may after considering all the relevant circumstances make such other arrangements, and may require the filing of such other bond or other security as it deems appropriate, (3) the transfer of a registration as a residual petroleum business without the prior written approval of the commissioner, or (4) with respect to a petroleum business which is a corporation, the dissolution or annulment of such corporation pursuant to section three hundred ten of this article.
