Form Ft-1006 - Application For Refund Of The New York State Diesel Motor Fuel Tax By An Omnibus Carrier Page 2

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Page 2 of 2 FT-1006 (9/11)
Instructions
vehicular number, gallons of diesel motor fuel consumed, and the
Use this form to claim a refund of diesel motor fuel tax paid on
monthly total of gallons consumed. A carrier claiming a credit or refund
purchases of diesel motor fuel.
under paragraph (b) above must keep a daily record of its operations in
If you are filing multiple claims for refunds of diesel motor fuel
the form of a vehicular trip record for each bus, including the following
tax, sales tax, or petroleum business tax for the same period and
information:
gallonage, file this form and the appropriate sales tax refund claim
1. vehicular number;
form and/or petroleum business tax refund claim form together. Attach
invoices or other substantiation as required by all forms and mail all
2. date of each trip;
forms in one envelope.
3. origin and destination of each trip;
4. points between origin and destination;
To qualify for a refund on this form you must be one of the following:
5. total miles traveled;
­ • ­ U.S.­Department­of­Transportation­Certificated­Operator;
6. refund miles claimed;
•­ New­York­State­Department­of­Transportation­Certificated­Operator;
7. gallons of diesel motor fuel consumed; and
•­ District­School­Contractor;­or
8. refund claimed.
•­ Carrier­operating­pursuant­to­a­contract,­franchise,­or­consent­with­
New York City or any agency thereof.
Items 6, 7, and 8 must be totaled at the end of each month for each
bus.
To claimants for refunds of New York State diesel motor fuel tax of
one cent per gallon as provided by New York State Law, Article 12-A,
Claims for refund must cover a complete calendar month. No refund
will be made by the department for purchases made more than
section 289-c, effective January 1, 1996:
three years before the date of filing the claim.
B20 is a mixture consisting by volume of 20% biodiesel and the
Sales invoices, delivery tickets, or monthly statements showing
remainder of which is diesel motor fuel.
name and address of dealer, name and address of claimant, date of
Biodiesel is either qualified biodiesel or unqualified biodiesel.
purchase (month, day, and year), number of gallons purchased, and
the fact that the tax was included in the purchase price are required.
Qualified biodiesel is a diesel motor fuel substitute produced from
After the claim has been paid, the evidence of purchase will be
nonpetroleum renewable resources that meets the registration
returned if a self-addressed stamped envelope is forwarded to this
requirements for fuels and fuel additives established by the
office.
Environmental Protection agency under section 211 of the Clean
Air Act (42 USC 7545) and that meets the ASTM International active
A claim for refund or reimbursement of tax paid on diesel motor fuel
standard D6751 for biodiesel fuel.
should be based on records (including the original records of all
purchases of diesel motor fuel by the claimant and a record of the
Unqualified biodiesel is a diesel motor fuel substitute produced from
manner in which all diesel motor fuel was used). These records
nonpetroleum renewable resources that does not meet the ASTM
must be kept for three years and be produced at any time for audit by
International active standard D6751 for biodiesel fuel.
the Tax Department.
An omnibus carrier is every person engaged in operating an
omnibus line subject to the supervision of the state Department of
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Transportation under the Transportation Law, including every person
operating omnibuses used for the transportation of school children
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under a contract made pursuant to the provisions of the Education Law.
(for information, forms, and online services)
An omnibus in local transit service is an omnibus that carries
passengers between two points in this state and that either:
Miscellaneous Tax Information Center:
(518) 457-5735
(a) regularly picks up or discharges the passengers at their
To order forms and publications:
(518) 457-5431
convenience or at bus stops on the street or highways, as
distinguished from buildings or facilities used for bus terminals or
Text Telephone (TTY) Hotline
stations; or
(for persons with hearing and
(b) picks up and discharges passengers at bus terminals or stations
speech disabilities using a TTY):
(518) 485-5082
that are 75 miles or less apart when measured along the route
traveled by the bus.
Privacy notification
An omnibus carrier who operates in local transit service pursuant
The Commissioner of Taxation and Finance may collect and maintain personal information pursuant
to a Certificate of Convenience and Necessity issued by the U.S.
to the New York State Tax Law, including but not limited to, sections 5-a, 171, 171-a, 287, 308,
429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require disclosure of social security
or New York State Department of Transportation, or pursuant to a
numbers pursuant to 42 USC 405(c)(2)(C)(i).
contract, franchise, or consent of New York City or one of its agencies,
This information will be used to determine and administer tax liabilities and, when authorized by
may claim a refund of tax paid on the diesel fuel consumed in this state
law, for certain tax offset and exchange of tax information programs as well as for any other lawful
purpose.
by an omnibus engaged in local transit service. No refund is allowable
Information concerning quarterly wages paid to employees is provided to certain state agencies
under this provision for charter or other contract operations with any
for purposes of fraud prevention, support enforcement, evaluation of the effectiveness of certain
party other than New York City.
employment and training programs and other purposes authorized by law.
Failure to provide the required information may subject you to civil or criminal penalties, or both,
Any omnibus carrier that qualifies as being engaged in local transit
under the Tax Law.
service as defined in paragraph (a) above must keep a daily record of
This information is maintained by the Manager of Document Management, NYS Tax Department,
W A Harriman Campus, Albany NY 12227; telephone (518) 457-5181.
its operations in the form of a vehicular trip record for each bus, listing
Schedule A — Bulk purchases
Schedule B — Purchases at filling stations
(New York State locations only)
(New York State locations only)
Date of purchase
Purchased
Mark an X
Total gallons
Date of purchase
Purchased
Mark an X
Total gallons
from
if B20
purchased
from
if B20
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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