Department of Taxation and Finance
Processing of Quarterly Fuel Use Tax Returns 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. 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. However, certain improvements were needed in the supervisory review of refund transactions.
For a complete copy of Report 2002-S-22 click here.
For a copy of the 90-day response click here.
For a copy of the associated follow-up report click here.