Form AU-630: Application for Reimbursement of the Petroleum Business Tax (NY)

Form AU-630, Application for Reimbursement of the Petroleum Business Tax, is issued by the New York State Department of Taxation and Finance. It allows eligible purchasers or users of petroleum products to request a refund of the petroleum business tax (PBT) that was already paid on fuel used for a purpose the state considers exempt or otherwise entitled to reimbursement. This tax is built into the price of gasoline and other petroleum products sold in New York, so businesses and individuals who qualify for an exemption often end up paying it upfront and then have to claim it back separately through this application.

The form is fairly general in scope, covering several categories of reimbursement claims rather than one specific use case. Because of that, the Tax Department pairs it with a detailed instruction booklet that explains which schedule applies to your situation, what documentation you need, and how the refund calculation works. If you haven’t reviewed those instructions yet, it’s worth reading the Form AU-630-I instructions before filling out the application, since the form itself doesn’t walk you through the eligibility rules or exemption categories in detail.

Who needs to file Form AU-630

This form is typically used by businesses, government entities, and certain organizations that purchased petroleum products in New York and paid the PBT at the pump or at wholesale, but later determined that the purchase qualifies for a full or partial exemption. Common filers include fuel distributors, farmers, exempt organizations, and companies using fuel for non-highway purposes where the tax shouldn’t have applied in the first place.

If your business regularly purchases large volumes of fuel for commercial use and you’re trying to figure out whether you should be filing AU-630 or a different reimbursement form, it helps to compare it against related applications. For example, businesses dealing with commercial gallonage reimbursements sometimes need the separate Form AU-473 instructions for commercial gallonage reimbursement instead, since that form addresses a narrower and more specific refund scenario. Reviewing both sets of instructions before submitting anything can save you from filing the wrong application and having to start over.

When to use this form

You’d use Form AU-630 after you’ve already paid the petroleum business tax on a qualifying purchase and you’re now seeking reimbursement. This isn’t a form you file in advance to avoid paying the tax — it’s a retroactive claim. There are filing deadlines tied to the date of purchase, so it’s not something to set aside indefinitely. The instructions specify how far back you can claim, and missing that window means losing the right to the refund entirely.

How to get and complete the form

Form AU-630 is only available as a paper form — there’s no fillable PDF version, so you’ll need to print it and complete it by hand. The official version, revised September 2022, can be downloaded directly from the New York State Department of Taxation and Finance website. Once printed, you’ll need to fill in your identifying information, the applicable schedule based on the type of reimbursement you’re claiming, the gallons and dollar amounts involved, and supporting purchase details such as invoice numbers and dates.

Because this is a handwritten submission, legibility matters. Use black ink, write clearly, and double-check that your calculations match the totals you’re claiming. Attach any required supporting documentation, such as copies of invoices or exemption certificates, as specified in the instructions. Incomplete or illegible applications are a common reason for processing delays.

If your business also deals with estimated tax obligations or penalty calculations related to partnerships or S corporations, you may find it useful to look at the Form IT-2659-I instructions as a separate reference, since tax compliance for fuel-related businesses often overlaps with other state filing requirements.

Once completed, mail the form to the address listed in the instructions along with all required attachments. Keep a copy for your own records, since processing times for reimbursement claims can take several weeks, and having your documentation on hand makes it easier to respond if the Tax Department requests clarification.