Form Pt-202 - Tax On Kero-Jet Fuel (Quarterly Filer) Page 2
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2Page 2 of 2 PT-202 (11/15)
Instructions
Line 13 – Enter the net number of gallons of kero-jet fuel
General information
from your adjustments. Explain all adjustments in detail
Persons registered under Tax Law Article 12-A as
on line 13 of the tax return. Attach additional sheets,
distributors of kero-jet fuel only who are not required
if necessary, to explain the adjustments. Examples of
to file monthly tax returns must file this return. For those
adjustments include the following:
required to file monthly tax returns, use Form PT-100,
Petroleum Business Tax Return.
– Number of gallons of kero-jet fuel lost due to
evaporation, shrinkage, and handling at bulk storage
If you are an exempt organization that has established
facilities (other than retail service stations). Subtract
its status as an exempt organization under Tax Law
this figure from line 12 when computing line 14. You
section 1116(a), and any product that you import into
must maintain records to substantiate these losses. In
New York State is consumed exclusively by you, then
addition, you may include on line 13 the total gallons
you are not subject to the Article 13-A tax on petroleum
of kero-jet fuel lost due to a casualty, provided the
businesses (do not complete Form PT-202).
loss has been approved by the Tax Department. You
must submit a report of casualty loss within 24 hours
Kero-jet fuel is a diesel product consisting basically of
highly refined kerosene that is used as fuel in the fuel
to the TDAB-FACCTS, Fuels Audit Unit, W A Harriman
Campus, Albany NY 12227-5501, requesting to include
tanks of aircraft.
the loss on your tax return.
See Publication 55, Designated Private Delivery
Line instructions
Services, if not using U.S. Mail.
Line 1 – Enter the total number of gallons of kero-jet fuel
on hand at the beginning of the quarter at storage facilities
– Bulk inventory gains of kero-jet fuel sold or used. Add
in New York State. This figure should be the same as
this figure to line 12 when computing line 14.
reported on line 6 of Form PT-202 for the preceding
– Adjustments (in gallons) from prior periods. Subtract a
quarter. This figure cannot be a negative amount.
credit or add a debit to line 12 when computing line 14.
Line 2 – Enter the total number of gallons of kero-jet fuel
Line 15 – Enter the total number of gallons of kero-jet
that you imported directly to your in-state facilities or to
fuel consumed in New York State in the operation of your
your in-state customers (from out-of-state suppliers or
aircraft on which the petroleum business tax was not
from your own out-of-state facilities).
previously paid (from Form PT-104.1/202.1, line 3). If this
is a negative amount, enter it in brackets.
You are the importer of kero-jet fuel if you:
1) have ownership of the fuel at the time the fuel enters
Line 17 – Transfer the amount on line 17 to Form PT-200,
Quarterly Petroleum Business Tax Return, line 2.
New York State’s jurisdiction; or
2) direct or control the importation of the fuel into
New York State.
Line 3 – Enter the total number of gallons of kero-jet fuel
shipped directly to your in-state facilities or to your in-state
customers (from in-state suppliers).
Line 4 – Enter the total number of gallons of non-kero-jet
fuel substances that were added to and increased your
overall inventory of kero-jet fuel.
Line 6 – Enter the total number of gallons of your kero-jet
fuel on hand at the end of the quarter at storage facilities
in New York State. This figure cannot be a negative
amount. An accommodation sale must be treated as a
purchase and a sale.
Line 8 – Enter the total number of gallons of kero-jet fuel
sold to persons registered under Article 13-A as aviation
fuel businesses, or under Article 12-A as distributors of
diesel motor fuel or as distributors of kero-jet fuel only,
or sold to New York State, its municipalities, to the U.S.
government, or consumed by you in your aircraft. If you
consumed kero-jet fuel in your aircraft, you must complete
Form PT-104.1/202.1, Kero-Jet Fuel Consumed in
New York State by Aircraft.
Line 9 – Enter the total number of gallons of kero-jet fuel
that you sold outside the state or that you transferred to
your out-of-state facilities. Any gallons sold in New York
State to out-of-state customers must be for immediate
export.
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