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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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CHAPTER 60
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ARTICLE 12-A
Tax On Gasoline and Similar Motor Fuel
Tax (TAX) CHAPTER 60
SECTION 282
Definitions
SECTION 282-A
Imposition of excise tax on Diesel motor fuel
SECTION 282-B
Additional Diesel motor fuel tax
SECTION 282-C
Supplemental Diesel motor fuel tax
SECTION 283
Registration of distributors
SECTION 283-A
Licensing of importing transporters
SECTION 283-B
Licensing of terminal operators
SECTION 283-C
Liquefied petroleum gas fuel permit
SECTION 283-D
Registration of wholesalers of motor fuel
SECTION 284
Tax imposed
SECTION 284-A
Additional motor fuel tax
SECTION 284-C
Supplemental motor fuel tax
SECTION 284-D
Petroleum testing fee
SECTION 284-E
Taxes imposed on qualified reservations
SECTION 285
Special provision as to imposition of tax on certain motor fuel
SECTION 285-A
Presumption of taxability
SECTION 285-B
Presumption of taxability--Diesel motor fuel
SECTION 286
Records to be kept by distributors and others
SECTION 286-A
Records and reports of transportation of motor fuel and diesel motor fuel
SECTION 286-B
Transportation of motor fuel or diesel motor fuel; manifest required
SECTION 287
Payment of tax; returns
SECTION 288
Determination of tax
SECTION 288-A
Jeopardy assessments
SECTION 289
Proceedings to recover tax
SECTION 289-A
Tax to be paid but once; foreign and interstate commerce; injunction
SECTION 289-B
Penalties and interest
SECTION 289-C
Refunds
SECTION 289-D
Mailing rules; holidays
SECTION 289-E
Deposit and disposition of revenue
SECTION 289-F
Joint administration of taxes
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.