N.Y. Comp. Codes R. & Regs. tit. 20 § 410.1
Current through Register Vol. 46, No. 45, November 2, 2024
Tax Law, §§ 283(1), 284, 284-b, 289-c
(a)(1) Unless registered as a distributor of motor fuel under article 12-A of the Tax Law, no person may (i) import or cause any motor fuel to be imported into New York State for use, distribution, storage or sale in the State, or (ii) produce, refine, manufacture or compound motor fuel within the State.(2) No distributor, unless so registered, may make any sale, transfer, use or other disposition of motor fuel within the State, except a sale, transfer, use or other disposition, if any, as to which the State cannot impose such condition by reason of the United States Constitution or any laws enacted thereto.(b) In general, every distributor of motor fuel must pay an aggregate excise tax of eight cents per gallon on each gallon of motor fuel which it (1) imports or causes to be imported into this State for use, distribution, storage or sale in the State, (2) produces, refines, manufactures or compounds in this State or (3) sells in this State if the tax was not imposed prior to such sale in the State. Such tax, though payable by the distributor, is ultimately borne by the purchaser of the motor fuel who uses such fuel in the operation of motor vehicles on the public highways of New York State, or in the operation of pleasure or recreational motor boats on the waterways of the State (including any waterways bordering on the State).(c) In addition to the tax on motor fuel described in subdivision (b) of this section, a local excise tax of one cent per gallon is imposed on leaded motor fuel sold within or for sale within the City of New York. Leaded motor fuel for purposes of this subdivision is motor fuel which contains one-half gram or more of tetra ethyl lead, tetramethyl lead or any other lead alkyls per gallon. This tax is administered and collected in the same manner as the State Motor Fuel Tax imposed pursuant to article 12-A of the Tax Law.(d) See Article 2 of this Subchapter for diesel motor fuel.N.Y. Comp. Codes R. & Regs. Tit. 20 § 410.1