The New York Claim for Refund/Reimbursement of Taxes Paid on Fuel Used in a Vessel Engaged in Commercial Fishing is a form of tax relief available to commercial fishing vessels operating in New York State. The claim allows operators to receive a refund or reimbursement for paying state taxes on fuel used for commercial fishing. There are two types of claims available, depending on the type of fishing vessel. The first type of claim is for vessels that use diesel fuel exclusively. Operators must provide proof of payment of taxes on diesel fuel used in commercial fishing, and must attach a copy of the vessel’s registration or a valid New York State fishing license. In addition, the operator must provide a statement of the vessel’s commercial fishing activity, including specific dates and areas of operation. The second type of claim is for vessels that use both diesel and gasoline fuel. Operators must provide proof of payment of taxes on both fuels, and must attach a copy of the vessel’s registration or a valid New York State fishing license. In addition, the operator must provide a statement of the vessel’s commercial fishing activity, including specific dates and areas of operation. To apply for a New York Claim for Refund/Reimbursement of Taxes Paid on Fuel Used in a Vessel Engaged in Commercial Fishing, operators must submit the appropriate form to the New York State Department of Taxation and Finance. The claim will be reviewed and either approved or denied based on the information provided.