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 […]
275 – Illegal Use of Stamps; Penalty.
§ 275. Illegal use of stamps; penalty. Any person who shall willfully remove or alter or knowingly permit to be removed or altered the canceling or defacing marks of any stamp provided for by this article with intent to use such stamp, or who shall knowingly or willfully buy, prepare for use, use, have in […]
275-A – Registration; Penalty for Failure.
§ 275-a. Registration; penalty for failure. Every person acting individually or as a trustee, firm, company, association or corporation engaged in whole or in part in the making or negotiating of sales, agreements to sell, deliveries or transfers of shares or certificates taxable under this article, or conducting or transacting a stock brokerage business, and […]
276 – Power of Tax Commission.
§ 276. Power of tax commission. Every person, firm, company, association, corporation or business conducted by a trustee or trustees, engaged in whole or in part in the making or negotiating of sales, agreements to sell, deliveries or transfers of shares or certificates taxable under this article, or conducting or transacting a brokerage business, hereinafter […]
277 – Penalties; How Recovered.
§ 277. Penalties; how recovered. Any person, firm, company, association or corporation, or business conducted by a trustee or trustees that shall violate any of the provisions of section two hundred seventy, section two hundred seventy-a or section two hundred seventy-two of this chapter shall, in addition to the other penalties provided for in this […]
278 – Effect of Failure to Pay Tax.
§ 278. Effect of failure to pay tax. No transfer of certificates taxable under this article made after June first, nineteen hundred and five, on which a tax is imposed by this article, and which tax is not paid at the time of such transfer shall be made the basis of any action or legal […]
279 – Application of Taxes.
§ 279. Application of taxes. The taxes imposed under this article and the revenues thereof, after the deduction of refunds of taxes erroneously paid, shall be paid by the tax commission into the stock transfer tax fund to the credit of the commissioner of taxation and finance.