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Department of Taxation and Finance

2023 petroleum business tax forms

The mailing address for petroleum business tax returns has changed.

See Form TP-32.3, Change in Mailing Address for Petroleum Business Tax Returns, for more information.

Monthly forms (PT-350 series)
Form number Instructions Form title
PT-350 (1/23) PT-350-I (Instructions) Petroleum Business Tax Return for Fuel Consumption - Commercial Vessels
(Note: The 1/23 version of this form should be used for the remainder of 2023. You must enter the month for which you are filing.)

Monthly filer forms and schedules (petroleum business)

Filing period: December 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: November 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: October 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: September 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: August 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: July 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: June 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: May 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: April 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: March 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: February 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Filing period: January 2023
Form number Instructions Form title
PT-100 PT-100-I (Instructions) Petroleum Business Tax Return
PT-100-B Instructions on form Schedule of Weekly Refund/Reimbursement
PT-101 PT-101-I (Instructions) Tax on Motor Fuels (Includes Aviation Gasoline)
PT-102 PT-102-I (Instructions) Tax on Diesel Motor Fuel
PT-103 PT-103-I (Instructions) Tax on Residual Petroleum Product Businesses
PT-104 Instructions on form Tax on Kero-Jet Fuel
PT-105 Instructions on form Credit/Reimbursement for Registered Electric Corporations Rate-Regulated by the Department of Public Services
PT-106 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only

Quarterly forms (PT-200 series)

Filing period: September 1, 2023 - November 30, 2023
Form number Instructions Form title
PT-200 Instructions on form Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only)
PT-201 PT-201-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: June 1, 2023 - August 31, 2023
Form number Instructions Form title
PT-200 Instructions on form Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only)
PT-201 PT-201-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: March 1, 2023 - May 31, 2023
Form number Instructions Form title
PT-200 Instructions on form Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only)
PT-201 PT-201-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Filing period: December 1, 2022 - February 28, 2023
Form number Instructions Form title
PT-200 Instructions on form Quarterly Petroleum Business Tax Return (Retailer of Non-Highway Diesel Motor Fuel Only and Distributor of Kero-Jet Fuel Only)
PT-201 PT-201-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only (Quarterly Filer)
PT-202 Instructions on form Tax on Kero-Jet Fuel (Quarterly Filer)

Schedules
Form number Instructions Form title
PT-101.1 PT-101-I (Instructions) Motor Fuel Receipts
PT-101.2 PT-101-I (Instructions) Transfers and Sales of Motor Fuel Outside New York State
PT-101.3 PT-101-I (Instructions) Nontaxable Sales of Motor Fuel
PT-101.4 Instructions on form Aviation Gasoline Consumed in New York State By Aircraft of Distributors of Motor Fuel
PT-101.5 PT-101-I (Instructions) Sales in New York State with the Motor Fuel Tax Passed Through and Sales of LPG and CNG
PT-102.1 PT-102-I (Instructions) Diesel Motor Fuel Receipts
PT-102.2 PT-102-I (Instructions) Diesel Motor Fuel Nontaxable Sales
PT-102.3 PT-102-I (Instructions) Diesel Motor Fuel - Transfers and Sales Out of New York State and Sales in New York State for Immediate Export
PT-102.4 PT-102-I (Instructions) Diesel Motor Fuel Taxable Sales or Use, Sales to Manufacturers for Use in Manufacturing, and Sales to Railroads for Use as Railroad Diesel
PT-103.1 PT-103-I (Instructions) Residual Petroleum Product - Receipts and Sales
PT-103.2 PT-103-I (Instructions) Residual Petroleum Product - Transfers Out of New York State and Sales in New York State for Immediate Export
PT-103.3 PT-103-I (Instructions) Residual Petroleum Product - Sales for Bunker Fuel and for Manufacturing Purposes
PT-104.1/202.1 Instructions on form Kero-Jet Fuel Consumed in New York State By Aircraft
PT-106.1/201.1 PT-106-I (Instructions) Retailers of Non-Highway Diesel Motor Fuel Only - Receipts and Sales
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