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This entry was published on 2014-09-22
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SECTION 284-A
Additional motor fuel tax
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 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 cents per gallon upon motor fuel imported,
manufactured or sold within this state by a distributor. Except as
otherwise provided in this section, all the provisions of this article
except subdivision two of section two hundred eighty-nine-e 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-four. 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, 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.