Department of Taxation and Finance

Processing of Quarterly Fuel Use Tax Returns (Follow-Up Review)

Interstate truckers based in New York State are required to remit fuel use taxes to the Department of Taxation and Finance on a quarterly basis. On the basis of information in the tax return, the Department then remits a portion of the taxes to the other states and provinces in which the trucker traveled during the quarter. A portion of the fuel use taxes collected by other states and provinces is similarly remitted to New York State. In our initial audit report 2002-S-22, we examined the controls over the data entry of information on the fuel use tax returns and the controls over refunds of fuel use taxes. We found that the controls over the data entry process were adequate, but certain improvements were needed in the supervisory review of refund transactions. In our follow-up review, we found that these improvements had been made.

For a complete copy of Report 2004-F-31 click here.