New York Tax Law
Tax On Gasoline and Similar Motor Fuel
New York · New York Tax Law · Status: effective · Effective 2016-04-22
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- New York Tax Law, Tax On Gasoline and Similar Motor Fuel, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1132014
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ARTICLE 12-A
TAX ON GASOLINE AND SIMILAR MOTOR FUEL
Section 282. Definitions.
282-a. Imposition of excise tax on Diesel motor fuel.
282-b. Additional Diesel motor fuel tax.
282-c. Supplemental Diesel motor fuel tax.
283. Registration of distributors.
283-a. Licensing of importing transporters.
283-b. Licensing of terminal operators.
283-c. Liquefied petroleum gas fuel permit.
283-d. Registration of wholesalers of motor fuel.
284. Tax imposed.
284-a. Additional motor fuel tax.
284-c. Supplemental motor fuel tax.
284-d. Petroleum testing fee.
284-e. Taxes imposed on qualified reservations.
285. Special provisions as to imposition of tax on certain
motor fuel.
285-a. Presumption of taxability.
285-b. Presumption of taxability--Diesel motor fuel.
286. Records to be kept by distributors and others.
286-a. Records and reports of transportation of motor fuel and
diesel motor fuel.
286-b. Transportation of motor fuel or diesel motor fuel;
manifest required.
287. Payment of tax; returns.
288. Determination of tax.
288-a. Jeopardy assessments.
289. Proceedings to recover tax.
289-a. Tax to be paid but once; foreign and interstate commerce;
injunction.
289-b. Penalties and interest.
289-c. Refunds.
289-d. Mailing rules; holidays.
289-e. Deposit and disposition of revenue.
289-f. Joint administration of taxes.