283-D - Direct payment permit with respect to dyed Diesel motor fuel used as residential or commercial heating oil. - New York Statutes

§ 283-d. Direct payment permit with respect to dyed Diesel motor fuel used as residential or commercial heating oil. 1. The commissioner, upon the application of a person registered under this article as a distributor of Diesel motor fuel, may issue a direct payment permit to such person for the payment of tax liability under this article with respect to dyed Diesel motor fuel which is certified to be used solely for residential or commercial heating oil, if: (a) such person, at the time of application, meets all the requirements described in section two hundred eighty-two-a of this article and any other requirements under this article relating to Diesel motor fuel distributors, (b) there has been timely filing and payment of tax liability with respect to taxes under this chapter (excluding those taxes timely protested), by such person, any officer, director or partner of such person, shareholder directly or indirectly owning more than ten percent of the number of shares of stock of such person entitling the holder thereof to vote for the election of directors or trustees, or any shareholder or employee of such person under a duty to file a return under or pursuant to the authority of this article or pay the taxes imposed by or pursuant to the authority of this article on behalf of such person (the provisions of subdivision ten of section two hundred eighty-three of this article shall apply to the provisions of this paragraph), (c) such person is engaged primarily in the retail sale of residential or commercial heating oil and does not make wholesale sales of Diesel motor fuel other than in the circumstances described in clause (B) of subparagraph (i) of paragraph (c) of subdivision three of section two hundred eighty-two-a of this article, and (d) such person files a bond or other security covering potential tax liability under this chapter with respect to such dyed Diesel motor fuel. 2. The permit issued under this section shall allow the holder of a current permit to pay any tax liability arising under this article directly to the commissioner, and when granted, the permit shall be subject to such terms and conditions as are specified by the commissioner. 3. The commissioner may suspend or revoke a direct payment permit where the permit holder fails to comply with any of the provisions of this article, any rule promulgated by the commissioner with respect to this article or any term or condition specified by the commissioner. The notice and hearing provisions applicable to the revocation and suspension of the registration of distributors under section two hundred eighty-three of this article shall apply to the suspension and revocation of direct payment permits. 4. Notwithstanding any provision of law to the contrary, from time to time in order to disseminate current information, the commissioner may disclose information identifying the persons who have been granted a permit under this section and those persons whose permits have been suspended or revoked.