New York Tax Law Section 283-C - Liquefied petroleum gas fuel permit.

  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 consuming liquefied
  petroleum  gas  for  such  purpose,  may  issue  such person a liquefied
  petroleum gas fuel permit in lieu of registration as  a  distributor  of
  motor fuel pursuant to section two hundred eighty-three of this article,
  provided  such  person  does  not import motor fuel other than liquefied
  petroleum gas fuel or cause motor fuel other  than  liquefied  petroleum
  gas fuel to be imported into the state for use, distribution, storage or
  sale in the state or produce, refine, manufacture or compound motor fuel
  other than liquefied petroleum gas fuel in the state. All the provisions
  of  section  two  hundred  eighty-three  of  this article shall apply to
  applicants for liquefied petroleum gas fuel permits under  this  section
  and  to  holders  of liquefied petroleum gas fuel permits, provided that
  the commissioner of taxation and finance may waive the requirement  that
  holders  of  liquefied  petroleum  gas fuel permits file a bond or other
  security. Holders of liquefied  petroleum  gas  fuel  permits  shall  be
  subject to all other provisions of this article and article twenty-eight
  of  this  chapter  relating to distributors of motor fuel, including but
  not limited to, the keeping of records, the  fixing,  determination  and
  payment  of  tax  and  filing of returns. A liquefied petroleum gas fuel
  permit applies only  to  the  importation,  manufacture,  sale,  use  or
  consumption  of liquefied petroleum gas fuel and shall not be considered
  a distributor registration under this chapter with respect to any  motor
  fuel  product  other  than  liquefied  petroleum  gas.  No  holder  of a
  liquefied petroleum gas fuel permit shall import or cause any motor fuel
  other than liquefied petroleum gas fuel to be imported into  the  state,
  for  use,  distribution,  storage  or  sale  within  the  state or shall
  produce, refine, manufacture or compound motor fuel other than liquefied
  petroleum gas fuel within the state.

Last modified: February 3, 2019