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This entry was published on 2014-09-22
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SECTION 282-B
Additional Diesel motor fuel tax
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 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 a filling station or into the fuel tank of a motor vehicle
for use in the operation thereof. Except as otherwise provided in this
section, all of the provisions of this article shall apply with respect
to the additional tax imposed by this section to the same extent as if
it were imposed by said section two hundred eighty-two-a. Beginning on
April first, nineteen hundred ninety-one, four and one-sixth 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, four and one-sixth 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-two, an additional eight and one-third 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-two, an additional eight and one-third 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, two thousand one,
seventy-five per centum 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. 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.