Form Pt-351 - Aircraft Fuel Consumption Tax Return (Page 2 of 2) in pdf

Page 2 of 2 PT-351 (6/14)

Instructions

Who must file

Payment

Any person, corporation or unincorporated business that imports fuel

Line 8 – Attach your check or money order for the total amount due on

into New York State in the fuel tanks of its aircraft for consumption in the

line 8 payable in U.S. funds to: Commissioner of Taxation and Finance.

state must file this report and pay tax under Tax Law Article 13-A. Airlines

Fee for payments returned by banks – The law allows the Tax

may not use this form to report consumption of kero-jet fuel. Registered

Department to charge a $50 fee when a check, money order, or electronic

distributors of motor fuel, diesel motor fuel or kero-jet fuel only, should report

payment is returned by a bank for nonpayment. However, if an electronic

consumption of fuel on their tax returns (Form PT-101, PT-104 or PT-202).

payment is returned as a result of an error by the bank or the department,

the department won’t charge the fee. If your payment is returned, we

When to file

will send a separate bill for $50 for each return or other tax document

This return may be filed annually or monthly. The annual period is from

associated with the returned payment.

September 1 to August 31. Annual returns must be filed no later than

September 20. Tax returns filed monthly are due no later than the 20th day

Certification

of the month following the month covered by the return.

The return must be signed and dated by the owner (if an individual), a

partner (if a partnership), or (if a corporation) by the president, treasurer,

Returns filed after the due date are subject to penalty and interest charges.

chief accounting officer, or any other person authorized to act on behalf

Consumption tax returns will not be automatically sent to taxpayers. Returns

of the corporation. The fact that an individual’s name is signed on the

can be requested by calling the telephone number listed in the Need help?

certification shall be prima facie evidence that the individual is authorized to

section.

sign and certify the report on behalf of the business.

Taxpayer information section

Need help?

Enter the legal name of the business, the federal employer identification

number (EIN) (if not applicable, your social security number (SSN)), the

Visit our Web site at

doing business as name (DBA) (if different from the legal name), the

• get information and manage your taxes online

complete business address, the business e-mail address, and the business

• check for new online services and features

telephone number.

Telephone assistance

Line instructions

Line 1 – Enter the total number of gallons of fuel consumed in New York

Miscellaneous Tax Information Center:

(518) 457-5735

State, regardless of purchase site, from Form PT-351.1, Fuel Consumed in

New York State by Aircraft, column F, total.

To order forms and publications:

(518) 457-5431

Text Telephone (TTY) Hotline (for persons with

Line 2 – Enter the total number of gallons of fuel purchased in New York

State for use in aircraft for which you can substantiate that the petroleum

hearing and speech disabilities using a TTY):

(518) 485-5082

business tax was included in the purchase price.

Persons with disabilities: In compliance with the

Line 3 – Compute the total number of gallons of fuel subject to the

Americans with Disabilities Act, we will ensure that our

consumption tax by subtracting line 2 from line 1, and enter the result.

lobbies, offices, meeting rooms, and other facilities are

If the result is a negative figure, precede it with a minus sign (-). This

accessible to persons with disabilities. If you have questions

about special accommodations for persons with disabilities, call

indicates that there are no gallons of fuel subject to the consumption tax for

the period and that you may claim a refund of the petroleum business tax.

the information center.

Line 4 – Enter the appropriate aggregate tax rate for either kero-jet fuel or

aviation gasoline for the filing period by referring to Publication 908, Fuel

Privacy notification

Tax Rates. Any tax due is computed at the rate in effect when the fuel was

New York State Law requires all government agencies that maintain a

used. The aviation gasoline effective rate is the difference between the full

system of records to provide notification of the legal authority for any

aviation gasoline rate and the aviation gasoline credit/refund/reimbursement

request, the principal purpose(s) for which the information is to be collected,

rate. This is the rate that a registered retail seller of aviation gasoline should

and where it will be maintained. To view this information, visit our Web

pay. For refunds, use the rate of petroleum business tax that you were

site, or, if you do not have Internet access, call and request Publication 54,

charged. If more than one rate is used, enter “per schedule” on line 4 and

Privacy Notification. See Need help? for the Web address and telephone

attach a schedule showing the computation of the line 5 amount.

number.

Line 5 – Multiply the number of gallons shown on line 3 by the tax rate on

line 4 to compute the amount of refund or tax due.

5a – Refund: Enter the result on line 5a and skip lines 5b through 8. A

request for refund must be filed within 3 years from the date of purchase.

A refund may not be used as a credit on subsequent returns.

5b – Tax due: Enter the result on line 5b and continue with line 6.

Line 6 – Penalty: A penalty is imposed at the rate of 10% of the tax

due for the first month or part of a month and 1% of the tax due for each

subsequent month or part of a month in which the tax remains unpaid, up to

a maximum penalty of 30%.

If a return is not filed within 60 days of the due date, the penalty will be

determined as indicated above but will not be less than $100 or 100% of the

tax due whichever is less. In addition, failure to file returns and pay any tax

due may result in criminal penalties under Tax Law Article 37.

Line 7 – Interest is computed at the rate set by the Commissioner of

Taxation and Finance, and is compounded daily. Interest is computed from

the date the tax was due until the date the tax is paid. Interest is a charge

for the use of state funds and may not be waived.

Note: You may compute your penalty and interest by accessing our Web

site, or you may call and we will compute the penalty and interest for you

(see Need help?).

Form Pt-351 - Aircraft Fuel Consumption Tax Return Page 2

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