§ 287. Payment of tax; returns. 1. Every distributor shall, on or before the twentieth day of each month, file with the department a return, on forms to be prescribed by the commissioner and furnished by such department, stating the number of gallons of motor fuel imported, manufactured or sold by such distributor in the state during the preceding calendar month and in the case of Diesel motor fuel, the number of gallons of Diesel motor fuel imported and the number of gallons which have been sold or used. Provided, however, the commissioner may, if he or she deems it necessary in order to ensure the payment of the taxes imposed by this article, require returns to be made at such times and covering such periods as he or she may deem necessary, and, by regulation, may permit the filing of returns by distributors of Diesel motor fuel on a quarterly, semi-annual or annual basis, or may waive the filing of returns by a distributor of Diesel motor fuel for such time and upon such terms as he or she may deem proper if satisfied that no tax imposed by this article with respect to Diesel motor fuel is or will be payable by him or her during the time for which returns are waived. Such returns shall contain such further information as the commissioner shall require. The fact that a distributor's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by such distributor. Each such distributor shall, with respect to motor fuel, pay to the department with the filing of such return, the taxes imposed by this article on each gallon of motor fuel imported, manufactured or sold by such distributor in the state, and so reported, during the period covered by such return. Each distributor shall, with respect to Diesel motor fuel, pay to the department with the filing of the return the taxes imposed by this article on the number of gallons of Diesel motor fuel sold or used or delivered to a filling station or delivered into the fuel tank of a motor vehicle during the period covered by the return. Provided, however, that where a distributor has purchased motor fuel or diesel motor fuel upon which the taxes imposed by this article have been paid or paid over and in each instance the tax is included in the price, a credit shall be allowed for the amount of such taxes upon the subsequent sale of such fuel to the extent that such taxes are so paid and included in the price.

2. A distributor entitled to a refund under the provisions of section two hundred eighty-nine-c of this chapter, in lieu of such refund, may take credit therefor on a return filed pursuant to this section, unless the commissioner shall withdraw such privilege.

3. Every wholesaler of motor fuel shall, on or before the twentieth day of each month, file with the department a return, on forms prescribed by the commissioner stating the number of gallons of motor fuel purchased and sold by such wholesaler in the state during the preceding calendar month. For each purchase and sale, the date, number of gallons of motor fuel purchased or sold, and the name of the seller or purchaser shall be set forth on the return. Such returns shall contain such further information as the commissioner shall require. The fact that a wholesaler's name is signed to a filed return shall be prima facie evidence for all purposes that the return was actually signed by such wholesaler of motor fuel.