301-H – Tax Relating to Carriers.
§ 301-h. Tax relating to carriers. (a)(1) Notwithstanding any other provision of this chapter, there is hereby imposed a monthly tax measured by the rate of the tax hereunder times the number of gallons of motor fuel and diesel motor fuel imported into this state in the fuel tanks of qualified motor vehicles which (i) […]
301-J – Supplemental Petroleum Business Tax and Supplemental Tax on Aviation Gasoline Component of Aviation Fuel Business Tax.
§ 301-j. Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax. (a) Imposition of tax. (1) In addition to the taxes imposed by sections three hundred one-a and three hundred one-e of this article, there is hereby imposed upon every petroleum business subject to tax imposed under section […]
301-L – Refund for Tax With Respect to In-Bulk Consumer Bad Debt.
§ 301-l. Refund for tax with respect to in-bulk consumer bad debt. There shall be allowed to a registered petroleum business or aviation fuel business a refund under this section for the taxes imposed by sections three hundred one-a, three hundred one-e, and three hundred one-j of this article for the tax paid under such […]
301-M – Credit or Reimbursement for Certain Governmental Purchases by Credit Card.
§ 301-m. Credit or reimbursement for certain governmental purchases by credit card. Notwithstanding any provision of the law to the contrary, tax paid pursuant to this article in respect to motor fuel or diesel motor fuel purchased by a government entity and paid for by such government entity with a credit card shall be reimbursed […]
300 – General Definitions.
§ 300. General definitions.–As used in this article: (a) The term “corporation” includes a corporation, joint-stock company or association and any business conducted by a trustee or trustees wherein interest or ownership is evidenced by certificate or other written instrument. “Corporation” shall also include any corporation whose business is being conducted by any receiver, referee, […]
301-A – Imposition of Tax.
§ 301-a. Imposition of tax. (a) General. Notwithstanding any other provision of this chapter, or of any other law, there is hereby imposed upon every petroleum business for the privilege of engaging in business, doing business, employing capital, owning or leasing property, or maintaining an office in this state, a monthly tax for each or […]
301-B – Exemptions.
§ 301-b. Exemptions. The following gallonage otherwise includable in the measure of the tax imposed by section three hundred one-a of this article on a petroleum business shall be exempt from the measure of tax on such petroleum business: (a) Products. (1) Kerosene sold or used by a petroleum business which is registered under article […]
301-C – Reimbursement.
§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible for reimbursement of tax with respect to the following gallonage, subsequently sold by such purchaser in accordance with subdivision (a), (b), (e), (h), (j), (k), (n) or (o) of this section or used by such purchaser in accordance with subdivision (c), (d), (f), (g), (i), […]