§ 308. Returns and payment of tax.--(a) General.--Every petroleum\nbusiness subject to tax under this article shall monthly, on or before\nthe twentieth day following the close of its taxable month, file a\nreturn which shall state (i) the number of gallons of motor fuel\nimported or caused to be imported into this state for use, distribution,\nstorage or sale in the state or produced, refined, manufactured or\ncompounded in the state during the preceding calendar month, (ii) the\nnumber of gallons of diesel motor fuel sold or used or, with respect to\ngallonage which prior thereto has not been included in the measure of\nthe tax imposed by this article, delivered by the petroleum business to\na filling station or into the fuel tank connecting with the engine of a\nmotor vehicle for use in the operation thereof during the preceding\ncalendar month, (iii) the number of gallons of, and the resultant\nproduct produced, manufactured or blended, using diesel motor fuel as a\ncomponent of such resultant product and the sales of such resultant\nproduct, and (iv) the number of gallons of residual petroleum product\nsold or used in this state and the sales of such residual petroleum\nproduct, for the period covered by such return. A residual petroleum\nbusiness shall include in its reports the number of gallons of residual\npetroleum product imported into the state or purchased in this state,\nthe number of gallons of diesel motor fuel purchased in this state and\nthe number of gallons of, and the resultant product produced,\nmanufactured or blended by such petroleum business, using diesel motor\nfuel as a component of such resultant product. The commissioner of\ntaxation and finance may permit the filing of a return on a quarterly\nbasis in the case of a petroleum business which only makes sales of\ndiesel motor fuel solely for residential heating purposes and which is\nregistered under article twelve-A of this chapter as a diesel motor fuel\ndistributor under a limited registration applicable only to the\nimportation, sale and distribution of diesel motor fuel for the purposes\ndescribed in subparagraph (i) of paragraph (b) of subdivision three of\nsection two hundred eighty-two-a of this chapter or in the case of a\npetroleum business registered as a "distributor of kero-jet fuel only"\npursuant to the provisions of subdivision two of section two hundred\neighty-two-a of this chapter. In the case of such returns permitted to\nbe filed on a quarterly basis, the adjustments to the rates of tax then\nin effect, as provided for in sections three hundred one-a and three\nhundred one-e of this article, which take effect on the first day of\nJanuary of each year shall, with respect to such quarterly return, take\neffect on the first day of the next succeeding March. Returns shall be\nfiled with the commissioner in a form prescribed by the commissioner,\nsetting forth such other information as the commissioner may prescribe.\nEvery petroleum business shall also transmit such other returns and such\nfacts and information as the commissioner may require in the\nadministration of this article. Every petroleum business which is a\ncorporation subject to tax under this article and which ceases to\nexercise its franchise or to be subject to the tax imposed by this\narticle shall transmit to the commissioner a return on the date of such\ncessation, or at such other time as the commissioner may require,\ncovering each month or period for which no return was theretofore filed.\nThe commissioner may, if the commissioner deems it necessary in order to\ninsure the payment of the tax imposed by this article, require returns\nto be made at such times and covering such periods as the commissioner\nmay deem necessary. Notwithstanding the foregoing provisions of this\nsubdivision, the commissioner may require any corporation or\nunincorporated business which engages in transactions involving\npetroleum or similar products, including aviation fuels, to file
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