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The Laws of New York
Consolidated Laws of New York
CHAPTER 60
Tax
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ARTICLE 13
Tax On Unrelated Business Income
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CHAPTER 60
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Laws Repealed; When to Take Effect
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ARTICLE 13-A
Tax On Petroleum Businesses
Tax (TAX) CHAPTER 60
SECTION 300
General definitions
SECTION 301-A
Imposition of tax
SECTION 301-B
Exemptions
SECTION 301-C
Reimbursement
SECTION 301-D
Utility credit or reimbursement
SECTION 301-E
Aviation fuel business
SECTION 301-H
Tax relating to carriers
SECTION 301-J
Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
SECTION 301-L
Refund for tax with respect to in-bulk consumer bad debt
SECTION 301-M
Credit or reimbursement for certain governmental purchases by credit card
SECTION 302
Registration of petroleum businesses
SECTION 305
Exempt entities
SECTION 308
Returns and payment of tax
SECTION 310
Corporate petroleum businesses; collection of taxes and penalties
SECTION 312
Deposit and disposition of revenue
SECTION 313
Limitation of time
SECTION 314
Secrecy
SECTION 315
Practice and procedure
ARTICLE 13-A

TAX ON PETROLEUM BUSINESSES
Section 300. General definitions.

301-a. Imposition of tax.

301-b. Exemptions.

301-c. Reimbursement.

301-d. Utility credit or reimbursement.

301-e. Aviation fuel business.

301-h. Tax relating to carriers.

301-j. Supplemental petroleum business tax and supplemental tax

on aviation gasoline component of aviation fuel

business tax.

301-l. Refund for tax with respect to in-bulk consumer bad debt.

301-m. Credit or reimbursement for certain governmental

purchases by credit card.

302. Registration of petroleum businesses.

305. Exempt entities.

308. Returns and payment of tax.

310. Corporate petroleum businesses; collection of taxes and

penalties.

312. Deposit and disposition of revenue.

313. Limitation of time.

314. Secrecy.

315. Practice and procedure.