Instructions For Form Ft-1006 - Application For Refund Of The New York State Diesel Motor Fuel Tax By An Omnibus Carrier

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FT-1006 (2/03) (back)
Instructions
1. vehicular number;
Use this form to claim a refund of diesel motor fuel tax paid on
purchases of diesel motor fuel.
2. date of each trip;
3. origin and destination of each trip;
If you are filing multiple claims for refunds of diesel motor fuel tax, sales
4. points between origin and destination;
tax, or petroleum business tax for the same period and gallonage, file
this form and the appropriate sales tax refund claim form and/or
5. total miles traveled;
petroleum business tax refund claim form together. Attach invoices or
6. refund miles claimed;
other substantiation as required by all forms and mail all forms in one
7. gallons of diesel motor fuel consumed; and
envelope.
8. refund claimed.
To qualify for a refund on this form you must be one of the following:
Items 6, 7, and 8 must be totaled at the end of each month for each
— U.S. Department of Transportation Certificated Operator;
bus.
— New York State Department of Transportation Certificated
Claims for refund must cover a complete calendar month. No refund
Operator;
will be made by the department for purchases made more than two
— District School Contractor; or
years before the date of filing the claim.
— Carrier operating pursuant to a contract, franchise, or consent
Sales invoices, delivery tickets, or monthly statements showing
with New York City or any agency thereof.
name and address of dealer, name and address of claimant, date of
purchase (month, day, and year), number of gallons purchased, and the
To claimants for refunds of New York State diesel motor fuel tax of one
fact that the tax was included in the purchase price are required. After
cent per gallon as provided by New York State Law, Article 12-A,
the claim has been paid, the evidence of purchase will be returned if a
section 289-c, effective January 1, 1996:
self-addressed stamped envelope is forwarded to this office.
Omnibus carrier means every person engaged in operating an omnibus
A claim for refund or reimbursement of tax paid on diesel motor fuel
line subject to the supervision of the state Department of Transportation
should be based on records (including the original records of all
under the Transportation Law, including every person operating
purchases of diesel motor fuel by the claimant and a record of the
omnibuses used for the transportation of school children under a
manner in which all diesel motor fuel was used). These records
contract made pursuant to the provisions of the Education Law.
must be kept for three years and be produced at any time for audit by
An omnibus in local transit service is an omnibus that carries
the Tax Department.
passengers between two points in this state and that either:
Need help?
(a) regularly picks up or discharges the passengers at their
convenience or at bus stops on the street or highways, as
Business tax information: 1 800 972-1233
distinguished from buildings or facilities used for bus terminals or
Forms and publications: 1 800 462-8100
stations; or
From areas outside the U.S. and outside Canada: (518) 485-6800
(b) picks up and discharges passengers at bus terminals or stations
Fax-on-demand forms: 1 800 748-3676
that are 75 miles or less apart when measured along the route
Hearing and speech impaired (telecommunications device for the deaf
traveled by the bus.
(TDD) callers only): 1 800 634-2110
An omnibus carrier who operates in local transit service pursuant to a
Internet access:
Certificate of Convenience and Necessity issued by the U.S. or
New York State Department of Transportation, or pursuant to a contract,
Privacy notification
franchise, or consent of the city of New York or one of its agencies, may
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant
claim a refund of tax paid on the diesel fuel consumed in this state by
to the New York State Tax Law, including but not limited to, sections 171, 171-a, 287, 308, 429, 475,
an omnibus engaged in local transit service. No refund is allowable
505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security numbers
pursuant to 42 USC 405(c)(2)(C)(i).
under this provision for charter or other contract operations with any
party other than the city of New York.
This information will be used to determine and administer tax liabilities and, when authorized by law,
for certain tax offset and exchange of tax information programs as well as for any other lawful
purpose.
Any omnibus carrier that qualifies as being engaged in local transit
Information concerning quarterly wages paid to employees is provided to certain state agencies for
service as defined in paragraph (a) above must keep a daily record of
purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain
its operations in the form of a vehicular trip record for each bus, listing
employment and training programs and other purposes authorized by law.
vehicular number, gallons of diesel motor fuel consumed, and the
Failure to provide the required information may subject you to civil or criminal penalties, or both,
under the Tax Law.
monthly total of gallons consumed. A carrier claiming a credit or refund
under paragraph (b) above must keep a daily record of its operations in
This information is maintained by the Director of Records Management and Data Entry, NYS Tax
Department, W A Harriman Campus, Albany NY 12227; telephone 1 800 225-5829. From areas
the form of a vehicular trip record for each bus, including the following
outside the United States and outside Canada, call (518) 485-6800.
information:
Schedule A — Bulk purchases
Schedule B — Purchases at filling stations
(New York State locations only)
(New York State locations only)
Date of purchase
Purchased
Total gallons
Date of purchase
Purchased
Total gallons
from
purchased
from
purchased
Month
Day
Year
Month
Day
Year
Total bulk purchases
Total purchases at filling stations
.....................................
.....................................
(enter here and on line 10)
(enter here and on line 11)

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