This version of the form is not currently in use and is provided for reference only. Download this version of Instructions for Form PT-101 for the current year.
This document contains official instructions for Form PT-101 , Tax on Motor Fuels (Includes Aviation Gasoline) - a form released and collected by the New York State Department of Taxation and Finance. An up-to-date fillable Form PT-101 is available for download through this link.
Q: What is Form PT-101?
A: Form PT-101 is a tax return form for reporting and paying tax on motor fuels, including aviation gasoline, in New York.
Q: Who needs to file Form PT-101?
A: Anyone who sells or uses motor fuels, including aviation gasoline, in New York needs to file Form PT-101.
Q: What types of motor fuels are covered on Form PT-101?
A: Form PT-101 covers various types of motor fuels, including gasoline, diesel fuel, kerosene, and aviation gasoline.
Q: When is Form PT-101 due?
A: Form PT-101 is due on a quarterly basis, by the last day of the month following the end of each quarter.
Q: What happens if I don't file Form PT-101?
A: Failure to file Form PT-101 or pay the required tax can result in penalties and interest.
Q: Are there any exemptions or credits available on Form PT-101?
A: Yes, there are exemptions and credits available for certain uses of motor fuels, such as for agriculture or non-highway use.
Instruction Details:
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