§ 282. Definitions. As used in this article, 1. a. With respect to motor fuel, “distributor” means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or corporation […]
§ 282-a. Imposition of excise tax on Diesel motor fuel. 1. There is hereby levied and imposed with respect to Diesel motor fuel an excise tax of four cents per gallon upon the sale or use of Diesel motor fuel in this state. The excise tax is imposed on the first sale or use of […]
§ 282-b. Additional Diesel motor fuel tax. In addition to the tax imposed by section two hundred eighty-two-a of this chapter, a like tax shall be imposed at the rate of three cents per gallon upon sale or use within the state of Diesel motor fuel or upon the delivery of Diesel motor fuel to […]
§ 282-c. Supplemental Diesel motor fuel tax. In addition to the taxes imposed by sections two hundred eighty-two-a and two hundred eighty-two-b of this chapter, a like tax shall be imposed at the rate of one cent per gallon upon the sale or use within the state of Diesel motor fuel or upon the delivery […]
§ 283. Registration of distributors. 1. The department of taxation and finance, upon the application of a person, shall register such person as a distributor under this article except as provided in subdivisions two and five of this section. The application shall be in a form and contain such data as the department of taxation […]
§ 283-a. Licensing of importing transporters. 1. The department, upon the application of a person who transports motor fuel, shall license such person as an importing transporter or exporting transporter, as the case may be, under this article except as provided in subdivisions two and five of this section. The application shall be in a […]
§ 283-b. Licensing of terminal operators. 1. The department of taxation and finance, upon the application of a person who operates a facility where motor fuel is deposited, shall license such person as a terminal operator under this article except as otherwise provided in this section. The application shall be in a form and contain […]
§ 283-c. Liquefied petroleum gas fuel permit. The department of taxation and finance, upon the application of a person importing, manufacturing or selling liquefied petroleum gas identified as a fuel for use in the operation of a motor vehicle or for use in the operation of a pleasure or recreational motor boat or using or […]
§ 283-d. Registration of wholesalers of motor fuel. (a) Registration required. Each wholesaler of motor fuel must be registered with the department under this section. No wholesaler of motor fuel shall make a sale of motor fuel in this state other than a retail sale not in bulk unless such wholesaler is so registered. The […]
§ 284. Tax imposed. 1. There is hereby levied and imposed an excise tax of four cents per gallon upon motor fuel (a) imported into or caused to be imported into the state by a distributor for use, distribution, storage or sale in the state or upon motor fuel which is produced, refined, manufactured or […]
§ 284-a. Additional motor fuel tax. In addition to the tax imposed by section two hundred eighty-four of this chapter, a like tax shall be imposed at the rate of three cents per gallon upon motor fuel imported, manufactured or sold within this state by a distributor. Except as otherwise provided in this section, all […]
§ 284-c. Supplemental motor fuel tax. In addition to the taxes imposed by sections two hundred eighty-four and two hundred eighty-four-a of this chapter, a like tax shall be imposed at the rate of one cent per gallon upon motor fuel imported, manufactured or sold within this state by a distributor. Except for paragraph (b) […]
§ 284-d. Petroleum testing fee. 1. In addition to the taxes imposed by or pursuant to this article, there is hereby imposed a regulatory fee at the rate of one-half of one mill per gallon upon motor fuel imported, manufactured or sold within this state by a distributor. The fee imposed by this section shall […]
§ 284-e. Taxes imposed on qualified reservations. 1. General. (a) Notwithstanding any other provision of this article to the contrary qualified Indians may purchase motor fuel or Diesel motor fuel for such qualified Indians’ own use or consumption exempt from the motor fuel tax or Diesel motor fuel tax on their nations’ or tribes’ qualified […]
§ 285. Special provision as to imposition of tax on certain motor fuel. If a person, firm, association or corporation shall receive any motor fuel in such form and under such circumstances as shall preclude the collection of such tax from a distributor by reason of the constitution and laws of the United States, and […]
§ 285-a. Presumption of taxability. 1. No person shall purchase motor fuel in this state, excluding a purchase at retail, unless the taxes imposed by this article have been assumed by a distributor registered under this article in accordance with a certification under subdivision three of this section or paid by such distributor, and, in […]
§ 285-b. Presumption of taxability–Diesel motor fuel. 1. Except with respect to the exemptions from the excise tax on Diesel motor fuel set forth in subdivision three of section two hundred eighty-two-a of this article, no person shall purchase Diesel motor fuel in this state unless the taxes imposed by this article have been assumed […]
§ 286. Records to be kept by distributors and others. 1. Every person who imports or causes to be imported into this state, or who produces, refines, manufactures or compounds within this state, or who purchases or sells in this state motor fuel or diesel motor fuel or ingredients which may be manufactured or compounded […]
§ 286-a. Records and reports of transportation of motor fuel and diesel motor fuel. Every person transporting motor fuel or diesel motor fuel within this state, whether such transportation originates within or without this state, when required by the commissioner, shall keep a true and accurate record of all motor fuel and diesel motor fuel […]
§ 286-b. Transportation of motor fuel or diesel motor fuel; manifest required. 1. The master or other person in charge of any barge, tanker or other vessel in which motor fuel or diesel motor fuel is being transported over any of the navigable waters of this state, the operator of a motor vehicle in which […]
