N.Y. Tax Law § 282-C
Supplemental Diesel motor fuel tax
New York · New York Tax Law · Status: effective · Effective 2014-09-22
Cite this
- Citation
- N.Y. Tax Law § 282-C, Supplemental Diesel motor fuel tax, New York, version 1 as recorded 2026-07-25, yourstate.us, https://yourstate.us/provision/1132018
- Permanent ID
ys:prov:1132018@1- SHA-256
f3ffd168edd925980766ba06e4d0191d201de8d501806790334a8890ea1589ae
The hash is SHA-256 of this version's text, with every run of whitespace collapsed to a single space and the ends trimmed. The ID always leads back here, and checking it says whether the text you cited is still the current version.
Full text
§ 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 of Diesel motor fuel to a filling
station or into the fuel tank of a motor vehicle for use in the
operation thereof. Except for paragraph (b) of subdivision three of
section two hundred eighty-nine-c, all the provisions of this article
shall apply with respect to the supplemental tax imposed by this section
to the same extent as if it were imposed by said section two hundred
eighty-two-a. On and after the first day of October, nineteen hundred
seventy-two, twenty-five per centum of the monies received by the
department pursuant to the provisions of this section shall be deposited
to the credit of the emergency highway reconditioning and preservation
fund established pursuant to the provisions of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
eighty-three, twenty-five per centum of the monies received by the
department pursuant to the provisions of this section shall be deposited
to the credit of the emergency highway construction and reconstruction
fund established pursuant to the provisions of section eighty-nine-a of
the state finance law. Beginning on April first, nineteen hundred
ninety, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway reconditioning
and preservation fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
ninety, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway construction
and reconstruction fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine-a
of the state finance law. Beginning on April first, nineteen hundred
ninety-one, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway reconditioning
and preservation fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
ninety-one, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency construction and
reconstruction fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine-a
of the state finance law. Beginning on April first, two thousand three,
all of the moneys received by the department pursuant to the provisions
of this section shall be deposited in the dedicated fund accounts
pursuant to subdivision (d) of section three hundred one-j of this
chapter.