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This entry was published on 2014-09-22
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SECTION 283-C
Liquefied petroleum gas fuel permit
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 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.