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Reduced Number of Litres to Report for the State of New York (IFTA)

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.

Reduction rates for reporting the number of litres purchased (by fuel type)
Fuel type Reduction rate
Fuel oil (diesel) 59.5% (0.595)
Gasoline 61.3% (0.613)
Liquefied propane gas (LPG) 33.3% (0.333)

Calculating the tax

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”).

Example of how to report the fuel tax paid on litres of fuel purchased in the State of New York

For the second quarter, a Québec carrier is required to complete the copy of form CAZ-510-V they received in the mail.

In New York, the carrier purchased 750 litres of fuel oil (diesel) on April 7, 700 litres on May 10 and 960 litres on June 3, 2022. The 59.5% reduction applies only to the purchase made in June.

The number entered in column L for the first line for New York is 1,450 (750 + 700). The number entered in column L for the second line for New York (2022-06-01) is 571 (960 × 59.5%). Calculation for box Y for June: 960 − 571 = 389 litres

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