Legislation

Search OpenLegislation Statutes

The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
previous
ARTICLE 12
Tax On Transfers of Stock and Other Corporate Certificates
up
CHAPTER 60
Tax
next
ARTICLE 13
Tax On Unrelated Business Income
This entry was published on 2016-04-22
The selection dates indicate all change milestones for the entire volume, not just the location being viewed. Specifying a milestone date will retrieve the most recent version of the location before that date.
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.