§ 301-h. Tax relating to carriers. (a)(1) Notwithstanding any other
provision of this chapter, there is hereby imposed a monthly tax
measured by the rate of the tax hereunder times the number of gallons of
motor fuel and diesel motor fuel imported into this state in the fuel
tanks of qualified motor vehicles which (i) previously thereto, have not
been included in the measure of the tax imposed by section three hundred
one-a of this article and (ii) are consumed in this state in the
operation of such qualified motor vehicles. Such number of gallons so
imported shall be the positive difference between the gallonage consumed
by the carrier in this state in its operations during the reporting
period and the gallonage purchased by the carrier in this state during
the reporting period, which gallonage has been included in the measure
of the tax imposed by such section three hundred one-a of this article.
Each carrier shall be entitled to a credit, equal to the tax under this
article absorbed by such carrier with respect to any excess of gallonage
purchased in the state during the reporting period over gallonage so
consumed in this state during such period, against the tax for which
such carrier would otherwise be liable for the eight succeeding calendar
quarters following the end of the reporting period for which such excess
was derived, or, if a claim for refund is filed on or before the last
day of the month immediately following the four-year period commencing
with the end of the reporting period for which such excess was derived,
the amount of such credit shall be refunded.

(2) The rate of the tax imposed by this section shall be equal to the
motor fuel and highway diesel motor fuel rate set by subdivision (e) of
section three hundred one-a plus the rate of the supplemental tax
imposed by section three hundred one-j of this article as such rates are
specified therein and as they may be adjusted as provided in such
provisions.

(3) The tax and tax surcharge shall be upon the carrier, as defined
for purposes of the tax imposed by article twenty-one-A of this chapter,
except that where the carrier is not the owner of such qualified motor
vehicle, the tax shall be a joint and several liability upon both the
carrier and the owner. The term "qualified motor vehicle" shall mean
such term as defined for the purposes of the tax imposed by such article
twenty-one-A. The exemptions provided by section five hundred
twenty-five of such article twenty-one-A shall apply to the tax imposed
by this section.

(b) Procedures. Any provision of section three hundred fifteen or any
other provision of this article to the contrary notwithstanding, the
provisions of sections five hundred twenty-six through five hundred
twenty-eight of this chapter, including those provisions of article
twenty-one-A of this chapter relating to penalty and interest, shall
apply to the administration of and procedures with respect to the tax
imposed by this section in the same manner and with the same force and
effect as if the language of such sections had been incorporated in full
into this section and had expressly referred to the tax under this
section, except to the extent that any such provision is either
inconsistent with a provision of this section or is not relevant to this
section.

(c) Joint administration. The commissioner shall jointly administer
the taxes imposed by article twenty-one-A of this chapter and the tax
imposed by this section, including the joint reporting and payment,
assessment, collection, determination and refund or credit of such
taxes. For purposes of the joint administration of taxes, the
commissioner's functions under such article twenty-one-A and any
returns, forms, statements, documents or information to be submitted to
the commissioner under such article, any books and records to be kept
for purposes of the taxes imposed by such article, any schedules of
amounts to be collected under such article, and the payment of taxes
under such article, shall apply to the tax imposed by this section and
shall be on a joint basis with respect to such tax imposed by this
section and the taxes imposed by such article.

(d) Disposition. Any provision of this article to the contrary
notwithstanding, the full amount of tax, as well as interest and
penalties relating thereto, collected or received by the commissioner
under this section shall be deposited and disposed of pursuant to the
provisions of section one hundred seventy-one-a of this chapter.
Beginning on April first, two thousand one, all the moneys received by
the commissioner pursuant to the provisions of this section shall be
deposited in the dedicated fund accounts pursuant to subdivision (d) of
section three hundred one-j of this article.