289-D – Mailing Rules; Holidays.
§ 289-d. Mailing rules; holidays. 1. Except as otherwise provided in this subdivision, if any return, claim, statement, notice, application or other document required to be filed, or any payment required to be made, within a prescribed period or on or before a prescribed date under authority of any provision of this article is, after […]
286-A – Records and Reports of Transportation of Motor Fuel and Diesel Motor Fuel.
§ 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.
§ 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 […]
287 – Payment of Tax; Returns.
§ 287. Payment of tax; returns. 1. Every distributor shall, on or before the twentieth day of each month, file with the department a return, on forms to be prescribed by the commissioner and furnished by such department, stating the number of gallons of motor fuel imported, manufactured or sold by such distributor in the […]
283-D – Registration of Wholesalers of Motor Fuel.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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.
§ 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 […]