285-A – Presumption of Taxability.
§ 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.
§ 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.
§ 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 […]
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 […]
281 – Statute of Limitations Not Applicable.
§ 281. Statute of limitations not applicable. The provisions of the civil practice law and rules relative to the limitation of time of enforcing a civil remedy shall not apply to any proceeding or action taken to levy, determine or enforce the collection of any tax or penalty prescribed by this article, provided, however, that […]
281-A – Alternative Method of Collection.
§ 281-a. Alternative method of collection. 1. Notwithstanding any other provisions of this article, the tax commission may by rules, regulations or instructions provide that the taxes imposed by this article on any sale, delivery or transfer executed or effected within this state by any member of any securities exchange located within this state which […]
282 – Definitions.
§ 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.
§ 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.
§ 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.
§ 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 […]