§ 315. Practice and procedure.--(a) The provisions of subsections (g)
and (j) of section one thousand ninety-two, section one thousand
ninety-three and article twelve-A of this chapter, including those
provisions of such article twelve-A relating to penalty and interest,
shall apply to the administration of and procedure with respect to the
tax imposed under this article in the same manner and with the same
force and effect as if the language of such subsections (g) and (j),
section one thousand ninety-three and article twelve-A had been
incorporated in full into this article and had expressly referred to the
tax under this article, except to the extent that any such provision is
either inconsistent with a provision of this article or is not relevant
to this article or that the provisions of such article twelve-A are
inconsistent with the provisions of such subsections (g) and (j) or with
such section one thousand ninety-three.

(b) Joint administration of taxes. In addition to the powers granted
to the commissioner in this chapter, the commissioner is hereby
authorized to make provisions for the joint administration, in whole or
in part, of the taxes imposed by articles twelve-A and twenty-eight and
pursuant to the authority of article twenty-nine of this chapter upon
motor fuel and diesel motor fuel and the taxes imposed by this article,
including the joint reporting, assessment, collection, determination and
refund of such taxes, and for that purpose to prescribe that any of the
commissioner's functions under such articles, and any returns, forms,
statements, documents or information to be submitted to the commissioner
under such articles, any books and records to be kept for purposes of
the taxes imposed or authorized to be imposed by such articles, any
schedules of amounts to be collected under such articles, any
registration required under such articles, and the payment of taxes
under such articles, shall be on a joint basis with respect to the taxes
imposed by or pursuant to such articles. Provided, notwithstanding any
provision of this article to the contrary, in the furtherance of joint
administration, the provisions of subdivision one of section two hundred
eighty-five-a and subdivision one of section two hundred eighty-nine-c
of this chapter shall apply to the taxes imposed under this article with
the same force and effect as if those provisions specifically referred
to the taxes imposed hereunder and all the products with respect to
which the taxes are imposed under this article. Provided, further, a
reimbursement (or credit) of taxes imposed under this article shall be
available to subsequent purchasers of motor fuel, diesel motor fuel or
residual petroleum product under the circumstances specified in
subdivision eight of section two hundred eighty-nine-c of this chapter
with respect to the export of such products. In addition, all the
provisions of subdivision one of section two hundred eighty-six of this
chapter shall be applicable to all of the products included in the
measure of the tax imposed by this article and the powers of the
commissioner in administering the tax imposed by this article shall
include these set forth in such subdivision. Moreover, the commissioner,
in order to preserve the revenue from the tax imposed by this article,
shall, by regulation, require that the movement of residual petroleum
product into or in this state be accompanied by a tracking document.
Also, the commissioner may require (i) that any returns, forms,
statements or other document with respect to motor fuel or diesel motor
fuel required of transporters or terminal operators under such article
twelve-A of this chapter apply with the same force and effect to persons
transporting or storing residual petroleum product, (ii) a certification
that particular gallonage of motor fuel, diesel motor fuel or residual
petroleum product has been included in the measure of the tax imposed by
this article and such tax has been paid, and (iii) that the
certification required pursuant to section two hundred eighty-five-a or
two hundred eighty-five-b of this chapter be expanded to include the tax
imposed by this article.