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Page 4 of 4 AU‑631 (5/17)
Instructions
Who may use this form You are not authorizing the designee to receive your refund, bind you
Any person who is a commercial fisherman, defined as a person to anything (including any additional tax liability), or otherwise represent
licensed by an appropriate federal or state agency for the purpose of you before the Tax Department. If you want someone to represent you or
engaging in the commercial harvesting of fish and who is engaged in perform services for you beyond the scope of the third-party designee,
the business of harvesting fish for sale, must use this form to claim a you must designate the person using a power of attorney (for example,
refund/reimbursement of the motor fuel or diesel motor fuel excise tax, Form POA-1, Power of Attorney).
the petroleum business tax, and the state and local sales tax on the
fuel purchased for use in the operation of a commercial fishing vessel Paid preparer’s signature
engaged in the harvesting of fish for sale. If you pay someone to prepare your form, the paid preparer must also
sign it and fill in the other blanks in the paid preparer’s area of your form.
When to File A person who prepares your form and does not charge you should not fill
A claim for refund/reimbursement should be filed for a full monthly in the paid preparer’s area.
period; however, a claimant may include more than one month in a Paid preparer’s responsibilities – Under the law, all paid preparers
single claim. Each monthly period should begin on the first and end on must sign and complete the paid preparer section of the form. Paid
the last day of a calendar month. preparers may be subject to civil and/or criminal sanctions if they fail to
Claims for reimbursement of the motor fuel or diesel motor fuel excise complete this section in full.
tax and the petroleum business tax must be filed within three years from When completing this section, enter your New York tax preparer
the date of purchase. Claims for refund of the New York State and local registration identification number (NYTPRIN) if you are required to have
sales tax should be filed within three years from the date the tax was one. If you are not required to have a NYTPRIN, enter in the NYTPRIN
due. excl. code box one of the specified 2-digit codes listed below that
indicates why you are exempt from the registration requirement. You
General Instructions must enter a NYTPRIN or an exclusion code. Also, you must enter your
In order to expedite the processing of a refund/reimbursement claim, a federal preparer tax identification number (PTIN) if you have one; if not,
claimant must furnish the necessary substantiation and adhere to the you must enter your social security number.
following procedures:
• You must complete the entire claim form, including schedules A and B. Code Exemption type Code Exemption type
Attach a worksheet, if necessary, and include adding machine tapes if 01 Attorney 02 Employee of attorney
the worksheet is not computer-generated.
• You must furnish legible copies of purchase invoices showing each 03 CPA 04 Employee of CPA
tax (motor fuel and/or diesel motor fuel excise tax, petroleum business 05 PA (Public Accountant) 06 Employee of PA
tax, and sales tax) listed separately.
07 Enrolled agent 08 Employee of enrolled agent
• You must include a copy of your current United States Coast Guard
documentation, if your vessel is required to be documented, and 09 Volunteer tax preparer 10 Employee of business
with the first claim each calendar year include a copy of your current preparing that business’
Federal Fisheries Permit and/or your current license issued by the return
New York State Department of Environmental Conservation.
• You must include the telephone number for your business in case we See our website for more information about the tax preparer registration
need to contact you concerning your refund/reimbursement. requirements.
Additional documentation may be requested by the Tax Department
upon review of the refund/reimbursement claim submitted. Privacy notification
New York State Law requires all government agencies that maintain a
Line instructions system of records to provide notification of the legal authority for any
request for personal information, the principal purpose(s) for which the
Lines 1 and 2 – Enter the number of gallons and applicable excise tax information is to be collected, and where it will be maintained. To view
paid from Schedule A and Schedule B. this information, visit our website, or, if you do not have Internet access,
Lines 4 and 5 – Enter the number of gallons and applicable petroleum call and request Publication 54, Privacy Notification. See Need help? for
business tax paid from Schedule A and Schedule B. the Web address and telephone number.
Lines 7 and 8 – Enter the number of gallons and applicable state and
local sales tax paid from Schedule A and Schedule B.
Need help?
Schedules A and B
Complete all columns of Schedules A and B. Enter information Visit our website at www.tax.ny.gov
for those purchases for which a refund/reimbursement is claimed. (for information, forms, and online services)
Attach copies of all invoices listed. Attach additional sheets if
necessary. Be sure to total the Number of gallons, Excise tax paid, Miscellaneous Tax Information Center: (518) 457-5735
Petroleum business tax paid and Sales tax paid columns. The totals of
these columns must be carried to the front page as indicated. To order forms and publications: (518) 457-5431
Third‑party designee Text Telephone (TTY) Hotline
(for persons with hearing and
If you want to authorize another individual (third-party designee) to speech disabilities using a TTY): (518) 485-5082
discuss this tax claim with the New York State Tax Department, mark an
X in the Yes box in the third-party designee area of your claim. Also print
the designee’s name, phone number, e-mail address, and any five-digit
number the designee chooses as his or her personal identification
number (PIN). For more information about the third-party designee, see
Form PT-350-I, Instructions for Form PT-350.
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