Form Pt-202 - Tax On Kero-Jet Fuel - 2000 Page 2
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2PT-202 (5/00) (back)
Instructions
Persons registered under Article 12-A of the Tax Law as
Line 8 — Enter the total number of gallons of kero-jet fuel
distributors of kero-jet fuel only who are not required to file
sold to persons registered under Article 13-A as aviation fuel
monthly tax returns must file this return. For those required to
businesses, or under Article 12-A as distributors of diesel
file monthly tax returns, use Form PT-100, Petroleum
motor fuel or as distributors of kero-jet fuel only, or sold to the
Business Tax Return.
United States government, New York State and its
municipalities, or consumed by you in your aircraft. If you
If you are an exempt organization that has established its
consumed kero-jet fuel in your aircraft, you must complete
status as an exempt organization under section 1116(a) of
Form PT-104.1/202.1.
the Tax Law, and any product that you import into New York
State is consumed exclusively by you, then you are not
Line 9 — Enter the total number of gallons of kero-jet fuel
subject to the Article 13-A tax on petroleum businesses (do
that you sold out of state or that you transferred to your
not complete Form PT-202).
facilities out of state.
Kero-jet fuel is an unenhanced diesel product consisting
Line 13 — Enter the net number of gallons of kero-jet fuel
basically of highly refined kerosene that is used as fuel in the
from your adjustments. Explain all adjustments in detail on
fuel tanks of aircraft.
line 13 of the tax return. Attach additional sheets, if
Inventory and purchases (lines 1 through 7)
necessary, to explain the adjustments. Examples of
adjustments include the following:
Line 1 — Enter the total number of gallons of kero-jet fuel on
hand at the beginning of the quarter at storage facilities in
•
Number of gallons of kero-jet fuel that were lost due to
New York State. This figure should be the same as that
evaporation, shrinkage, and handling at bulk storage
reported on Form PT-202, line 6, for the preceding quarter.
facilities (other than retail service stations). Subtract this
figure from line 12 when computing line 14. You must
Line 2 — Enter the total number of gallons of kero-jet fuel
maintain records to substantiate these losses. In addition,
that you imported directly to your in-state facilities or to your
you may include on line 13 the total gallons of kero-jet fuel
in-state customers (from out-of-state suppliers or from your
lost due to a casualty, provided the loss has been
own out-of-state facilities).
approved by the Tax Department. You must submit a
report of casualty loss within 24 hours to the NYS Tax
You are the importer of kero-jet fuel if you:
Department, TTTB—FACCTS, Fuel Audit Unit,
1) have ownership of the fuel at the time the fuel enters
W A Harriman Campus, Albany NY 12227-0250,
New York State’s jurisdiction; or
requesting to include the loss on your tax return.
2) direct or control the importation of the fuel into New York
•
Bulk inventory gains of kero-jet fuel sold or used. Add this
State.
figure to line 12 when computing line 14.
Line 3 — Enter the total number of gallons of kero-jet fuel
•
Adjustments (in gallons) from prior periods. Subtract a
that were shipped directly to your in-state facilities or to your
credit or add a debit to line 12 when computing line 14.
in-state customers (from in-state suppliers).
Line 15 — Enter the total number of gallons of kero-jet fuel
Line 4 — Enter the total number of gallons of non-kero-jet
consumed in New York State in the operation of your aircraft
fuel substances that were added to and increased your
on which the petroleum business tax was not previously paid
overall inventory of kero-jet fuel.
(from Form PT-104.1/202.1, line 3).
Line 6 — Enter the total number of gallons of your kero-jet
Line 17 — Transfer the amount on line 17 to Form PT-200,
fuel on hand at the end of the quarter at storage facilities in
Quarterly Petroleum Business Tax Return of a Retailer of
New York State. This figure cannot be a negative amount. An
Heating Oil Only and a Distributor of Kero-Jet Fuel Only,
accommodation sale must be treated as a purchase and a
line 2, Column B.
sale.
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