New York Tax Law Article 12-A - TAX ON GASOLINE AND SIMILAR MOTOR FUEL

• 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...
• 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...
• 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...
• 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...
• 283 - Registration of Distributors.
  1. The department of taxation and finance, upon the application of a person, shall register such person as a distributor under this article except as...
• 283-a - Licensing of Importing Transporters.
  1. The department, upon the application of a person who transports motor fuel, shall license such person as an importing transporter or exporting transporter, as...
• 283-b - Licensing of Terminal Operators.
  1. The department of taxation and finance, upon the application of a person who operates a facility where motor fuel is deposited, shall license such...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 285 - Special Provision As to Imposition of Tax on Certain Motor Fuel.
  If a person, firm, association or corporation shall receive any motor fuel in such form and under such circumstances as shall preclude the collection of...
• 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...
• 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...
• 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...
• 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...
• 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...
• 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...
• 288 - Determination of Tax.
  1. (a) Except as otherwise provided in this section, if a distributor files a return under this article, but such return is incorrect or insufficient,...
• 288-a - Jeopardy Assessments.
  If the tax commission believes that the collection of any tax will be jeopardized by delay it may determine the amount of such tax and...
• 289 - Proceedings to Recover Tax.
  Whenever any distributor shall fail to pay, within the time limited herein, any tax which he is required to pay under the provisions of this...
• 289-a - Tax to Be Paid But Once; Foreign and Interstate Commerce; Injunction.
  Nothing in this article shall be construed to require the payment to the department of taxation and finance of such tax more than once on...
• 289-b - Penalties and Interest.
  1. (a) A distributor or other person who or which fails to file a return or to pay any tax within the time required by...
• 289-c - Refunds.
  1. The tax imposed by this article though payable by the distributor, shall be borne by the purchaser and when paid by the distributor shall...
• 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...
• 289-e - Deposit and Disposition of Revenue.
  1. All taxes, interest, penalties and fees collected or received by the commissioner under the taxes imposed by this article, except as provided otherwise in...
• 289-f - Joint Administration of Taxes.
  In addition to the powers granted to the commissioner in this chapter, the commissioner is hereby authorized to make provisions pursuant to rules and regulations...

Last modified: February 3, 2019