§ 287. Payment of tax; returns. 1. Every distributor shall, on or
before the twentieth day of each month, file with the department a
return, on forms to be prescribed by the commissioner and furnished by
such department, stating the number of gallons of motor fuel imported,
manufactured or sold by such distributor in the state during the
preceding calendar month and in the case of Diesel motor fuel, the
number of gallons of Diesel motor fuel imported and the number of
gallons which have been sold or used. Provided, however, the
commissioner may, if he or she deems it necessary in order to ensure the
payment of the taxes imposed by this article, require returns to be made
at such times and covering such periods as he or she may deem necessary,
and, by regulation, may permit the filing of returns by distributors of
Diesel motor fuel on a quarterly, semi-annual or annual basis, or may
waive the filing of returns by a distributor of Diesel motor fuel for
such time and upon such terms as he or she may deem proper if satisfied
that no tax imposed by this article with respect to Diesel motor fuel is
or will be payable by him or her during the time for which returns are
waived. Such returns shall contain such further information as the
commissioner shall require. The fact that a distributor's name is signed
to a filed return shall be prima facie evidence for all purposes that
the return was actually signed by such distributor. Each such
distributor shall, with respect to motor fuel, pay to the department
with the filing of such return, the taxes imposed by this article on
each gallon of motor fuel imported, manufactured or sold by such
distributor in the state, and so reported, during the period covered by
such return. Each distributor shall, with respect to Diesel motor fuel,
pay to the department with the filing of the return the taxes imposed by
this article on the number of gallons of Diesel motor fuel sold or used
or delivered to a filling station or delivered into the fuel tank of a
motor vehicle during the period covered by the return. Provided,
however, that where a distributor has purchased motor fuel or diesel
motor fuel upon which the taxes imposed by this article have been paid
or paid over and in each instance the tax is included in the price, a
credit shall be allowed for the amount of such taxes upon the subsequent
sale of such fuel to the extent that such taxes are so paid and included
in the price.

2. A distributor entitled to a refund under the provisions of section
two hundred eighty-nine-c of this chapter, in lieu of such refund, may
take credit therefor on a return filed pursuant to this section, unless
the commissioner shall withdraw such privilege.

3. Every wholesaler of motor fuel shall, on or before the twentieth
day of each month, file with the department a return, on forms
prescribed by the commissioner stating the number of gallons of motor
fuel purchased and sold by such wholesaler in the state during the
preceding calendar month. For each purchase and sale, the date, number
of gallons of motor fuel purchased or sold, and the name of the seller
or purchaser shall be set forth on the return. Such returns shall
contain such further information as the commissioner shall require. The
fact that a wholesaler's name is signed to a filed return shall be prima
facie evidence for all purposes that the return was actually signed by
such wholesaler of motor fuel.