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Page 4 of 4 AU‑631 (4/11)
Instructions
Who may use this form You cannot revoke the third‑party designee authorization or change the
Any person who is a commercial fisherman, defined as a person PIN. However, the authorization will automatically end on the due date
licensed by an appropriate federal or state agency for the purpose of (without regard to extensions) for filing your claim.
engaging in the commercial harvesting of fish and who is engaged in
the business of harvesting fish for sale, must use this form to claim a Paid preparer
refund/reimbursement of the motor fuel or diesel motor fuel excise tax, If you pay someone to prepare Form AU‑631, the paid preparer
the petroleum business tax, and the state and local sales tax on the must also sign it and fill in the other blanks in the paid preparer’s area.
fuel purchased for use in the operation of a commercial fishing vessel If someone prepares Form AU-631 for you and does not charge you,
engaged in the harvesting of fish for sale. that person should not sign it.
Note to paid preparers — When signing Form AU-631, you must
When to File enter your New York tax preparer registration identification number
A claim for refund/reimbursement should be filed for a full monthly (NYTPRIN) if you are required to have one. (Information on the New
period; however, a claimant may include more than one month in a York State Tax Preparer Registration Program is available on our
single claim. Each monthly period should begin on the first and end on Web site.) Also, you must enter your federal preparer tax identification
the last day of a calendar month. number (PTIN) if you have one; if not, you must enter your social
security number (SSN). (PTIN information is available at www.irs.gov.)
Claims for reimbursement of the motor fuel or diesel motor fuel excise
tax and the petroleum business tax must be filed within three years
from the date of purchase. Claims for refund of the New York State and Line instructions
local sales tax should be filed within three years from the date the tax Lines 1 and 2 — Enter the number of gallons and applicable excise
was due. tax paid from Schedule A and Schedule B.
Lines 4 and 5 — Enter the number of gallons and applicable petroleum
General Instructions business tax paid from Schedule A and Schedule B.
In order to expedite the processing of a refund/reimbursement claim, a Lines 7 and 8 — Enter the number of gallons and applicable state and
claimant must furnish the necessary substantiation and adhere to the local sales tax paid from Schedule A and Schedule B.
following procedures:
• You must complete the entire claim form, including schedules A Schedules A and B
and B. Attach a worksheet, if necessary, and include adding Complete all columns of Schedules A and B. Enter information
machine tapes if the worksheet is not computer‑generated. for those purchases for which a refund/reimbursement is claimed.
• You must furnish legible copies of purchase invoices showing Attach copies of all invoices listed. Attach additional sheets if
each tax (motor fuel and/or diesel motor fuel excise tax, petroleum necessary. Be sure to total the Number of gallons, Excise tax paid,
business tax, and sales tax) listed separately. Petroleum business tax paid and Sales tax paid columns. The totals of
these columns must be carried to the front page as indicated.
• You must include a copy of your current United States Coast Guard
documentation, if your vessel is required to be documented, and
with the first claim each calendar year include a copy of your current Need help?
Federal Fisheries Permit and/or your current license issued by the
New York State Department of Environmental Conservation. Internet access: www.tax.ny.gov
• You must include the telephone number for your business in case (for information, forms, and publications)
we need to contact you concerning your refund/reimbursement.
Additional documentation may be requested by the Tax Department Miscellaneous Tax Information Center: (518) 457-5735
upon review of the refund/reimbursement claim submitted. To order forms and publications: (518) 457-5431
Third‑party designee Text Telephone (TTY) Hotline
If you want to authorize another person (third‑party designee) to (for persons with hearing and
discuss your claim with the New York State Tax Department, mark speech disabilities using a TTY): (518) 485-5082
an Xin the Yes box in the Third-party designeearea of your claim.
Also, enter the designee’s name, phone number, and any five‑digit
number the designee chooses as his or her personal identification Privacy notification — The Commissioner of Taxation and Finance may
number (PIN). If you want to authorize the paid preparer who signed collect and maintain personal information pursuant to the New York State
your claim to discuss it with the Tax Department, enter Preparer in the Tax Law, including but not limited to, sections 5‑a, 171, 171‑a, 287, 308,
space for the designee’s name. You do not have to provide the other 429, 475, 505, 697, 1096, 1142, and 1415 of that Law; and may require
information requested. disclosure of social security numbers pursuant to 42 USC 405(c)(2)(C)(i).
If you mark the Yes box, you are authorizing the Tax Department to This information will be used to determine and administer tax liabilities
and, when authorized by law, for certain tax offset and exchange of tax
discuss with the designee any questions that may arise during the information programs as well as for any other lawful purpose.
processing of your claim. You are also authorizing the designee to:
• give the Tax Department any information that is missing from your Information concerning quarterly wages paid to employees is provided
claim; to certain state agencies for purposes of fraud prevention, support
enforcement, evaluation of the effectiveness of certain employment and
• call the Tax Department for information about the processing of your training programs and other purposes authorized by law.
claim or the status of your refund; and
Failure to provide the required information may subject you to civil or
• respond to certain Tax Department notices that you shared with the criminal penalties, or both, under the Tax Law.
designee about math errors, offsets, and claim preparation. The
notices will not be sent to the designee. This information is maintained by the Manager of Document Management,
You are not authorizing the designee to receive your refund check, NYS Tax Department, W A Harriman Campus, Albany NY 12227; telephone
bind you to anything (including any additional tax liability), or otherwise (518) 457‑5181.
represent you before the Tax Department. If you want the designee to
perform those services for you, you must file Form POA‑1, Power of
Attorney, making that designation with the Tax Department. Copies of
statutory tax notices or documents (such as a Notice of Deficiency) will
only be sent to your designee if you file Form POA‑1.
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