The New York Application for Reimbursement of the Petroleum Business Tax is an online form created by the New York State Department of Taxation and Finance. It is used to apply for a refund of the Petroleum Business Tax (PBT) imposed on motor fuel dealers in the state. The PBT is an excise tax imposed on the sale of motor fuel in New York. The form is used to claim a refund for the tax paid for motor fuel purchased by a motor fuel dealer in New York and used in interstate commerce. There are two types of New York Application for Reimbursement of the Petroleum Business Tax: 1. Form PT-51: This form is used to claim a refund for motor fuel purchased in New York and used in interstate commerce during the current calendar year. 2. Form PT-52: This form is used to claim a refund for motor fuel purchased in New York and used in interstate commerce during a prior calendar year.