The State of New York has changed how the fuel tax applies to gasoline, fuel oil (diesel) and propane. The change applies from June 1 to December 31, 2022, and involves reducing the number of litres purchased by a fuel-specific percentage.

You must apply the new reduction rates when completing the Quarterly Fuel Tax Return (CAZ-510-V) for the period from June 1 through December 31, 2022. When completing the return for the second quarter only, follow the steps below for New York.

Step 1

In Part 2 of form CAZ-510-V, enter 0 in box B (“Total kilometres travelled in non-member jurisdictions”).

Step 2

For April and May, enter the number of litres of fuel for New York as you normally would.

This step does not apply for the third and fourth quarters of 2022.

Step 3

For June, add a second line and enter “(2022-06-01)” after New York.

Since there will be only one line to complete for New York in the third and fourth quarters, it will not be necessary to add “(2022-06-01)” in those returns.

Step 4

Multiply the total number of litres purchased in June in New York (2022-06-01) by the applicable reduction rate and enter the result in column L.

If you use the fillable version of form CAZ-510-V, the reduction will be calculated automatically.

Step 5

Subtract the number of litres in column L for New York (2022-06-01) from the total number of litres purchased in New York in June and carry the result to box Y (“Total number of litres purchased in non-member jurisdictions and of litres purchased without suitable proof of payment of the tax payable”).