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Page 4 of 4 AU‑631 (4/11)

Instructions

Who may use this form

You cannot revoke the third‑party designee authorization or change the

PIN. However, the authorization will automatically end on the due date

Any person who is a commercial fisherman, defined as a person

(without regard to extensions) for filing your claim.

licensed by an appropriate federal or state agency for the purpose of

engaging in the commercial harvesting of fish and who is engaged in

Paid preparer

the business of harvesting fish for sale, must use this form to claim a

If you pay someone to prepare Form AU‑631, the paid preparer

refund/reimbursement of the motor fuel or diesel motor fuel excise tax,

must also sign it and fill in the other blanks in the paid preparer’s area.

the petroleum business tax, and the state and local sales tax on the

If someone prepares Form AU-631 for you and does not charge you,

fuel purchased for use in the operation of a commercial fishing vessel

that person should not sign it.

engaged in the harvesting of fish for sale.

Note to paid preparers — When signing Form AU-631, you must

When to File

enter your New York tax preparer registration identification number

A claim for refund/reimbursement should be filed for a full monthly

(NYTPRIN) if you are required to have one. (Information on the New

period; however, a claimant may include more than one month in a

York State Tax Preparer Registration Program is available on our

single claim. Each monthly period should begin on the first and end on

Web site.) Also, you must enter your federal preparer tax identification

the last day of a calendar month.

number (PTIN) if you have one; if not, you must enter your social

security number (SSN). (PTIN information is available at )

Claims for reimbursement of the motor fuel or diesel motor fuel excise

tax and the petroleum business tax must be filed within three years

Line instructions

from the date of purchase. Claims for refund of the New York State and

Lines 1 and 2 — Enter the number of gallons and applicable excise

local sales tax should be filed within three years from the date the tax

tax paid from Schedule A and Schedule B.

was due.

Lines 4 and 5 — Enter the number of gallons and applicable petroleum

General Instructions

business tax paid from Schedule A and Schedule B.

In order to expedite the processing of a refund/reimbursement claim, a

Lines 7 and 8 — Enter the number of gallons and applicable state and

claimant must furnish the necessary substantiation and adhere to the

local sales tax paid from Schedule A and Schedule B.

following procedures:

Schedules A and B

• You must complete the entire claim form, including schedules A

Complete all columns of Schedules A and B. Enter information

and B. Attach a worksheet, if necessary, and include adding

for those purchases for which a refund/reimbursement is claimed.

machine tapes if the worksheet is not computer‑generated.

Attach copies of all invoices listed. Attach additional sheets if

• You must furnish legible copies of purchase invoices showing

necessary. Be sure to total the Number of gallons, Excise tax paid,

each tax (motor fuel and/or diesel motor fuel excise tax, petroleum

Petroleum business tax paid and Sales tax paid columns. The totals of

business tax, and sales tax) listed separately.

these columns must be carried to the front page as indicated.

• You must include a copy of your current United States Coast Guard

documentation, if your vessel is required to be documented, and

Need help?

with the first claim each calendar year include a copy of your current

Federal Fisheries Permit and/or your current license issued by the

New York State Department of Environmental Conservation.

Internet access:

• You must include the telephone number for your business in case

(for information, forms, and publications)

we need to contact you concerning your refund/reimbursement.

Additional documentation may be requested by the Tax Department

Miscellaneous Tax Information Center:

(518) 457-5735

upon review of the refund/reimbursement claim submitted.

To order forms and publications:

(518) 457-5431

Third‑party designee

Text Telephone (TTY) Hotline

If you want to authorize another person (third‑party designee) to

(for persons with hearing and

discuss your claim with the New York State Tax Department, mark

speech disabilities using a TTY):

(518) 485-5082

an X in the Yes box in the Third-party designee area of your claim.

Also, enter the designee’s name, phone number, and any five‑digit

Privacy notification — The Commissioner of Taxation and Finance may

number the designee chooses as his or her personal identification

collect and maintain personal information pursuant to the New York State

number (PIN). If you want to authorize the paid preparer who signed

Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308,

your claim to discuss it with the Tax Department, enter Preparer in the

429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require

space for the designee’s name. You do not have to provide the other

disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).

information requested.

This information will be used to determine and administer tax liabilities

If you mark the Yes box, you are authorizing the Tax Department to

and, when authorized by law, for certain tax offset and exchange of tax

discuss with the designee any questions that may arise during the

information programs as well as for any other lawful purpose.

processing of your claim. You are also authorizing the designee to:

Information concerning quarterly wages paid to employees is provided

• give the Tax Department any information that is missing from your

to certain state agencies for purposes of fraud prevention, support

claim;

enforcement, evaluation of the effectiveness of certain employment and

• call the Tax Department for information about the processing of your

training programs and other purposes authorized by law.

claim or the status of your refund; and

Failure to provide the required information may subject you to civil or

• respond to certain Tax Department notices that you shared with the

criminal penalties, or both, under the Tax Law.

designee about math errors, offsets, and claim preparation. The

notices will not be sent to the designee.

This information is maintained by the Manager of Document Management,

NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone

You are not authorizing the designee to receive your refund check,

(518) 457‑5181.

bind you to anything (including any additional tax liability), or otherwise

represent you before the Tax Department. If you want the designee to

perform those services for you, you must file Form POA‑1, Power of

Attorney, making that designation with the Tax Department. Copies of

statutory tax notices or documents (such as a Notice of Deficiency) will

only be sent to your designee if you file Form POA‑1.

Form Au-631 - Claim For Refund/reimbursement Of Taxes Paid On Fuel Used In A Vessel Engaged In Commercial Fishing Page 4

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