§ 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 Provision 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

Terms Used In New York Laws > Tax > Article 12-A

  • Bequest: Property gifted by will.
  • Biodiesel: shall mean either "qualified biodiesel" or "unqualified biodiesel. See N.Y. Tax Law 282
  • Chambers: A judge's office.
  • CNG: means fuel comprised primarily of methane, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. See N.Y. Tax Law 282
  • Descendent: One who is directly descended from another such as a child, grandchild, or great grandchild.
  • Diesel motor fuel: shall mean No. See N.Y. Tax Law 282
  • distributor: means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or corporation who or which produces, refines, manufactures or compounds motor fuel within the state. See N.Y. Tax Law 282
  • Docket: A log containing brief entries of court proceedings.
  • Exporting transporter: means any transporter who or which transports motor fuel in this state where such motor fuel is being exported from a point in this state to without this state. See N.Y. Tax Law 282
  • Fiduciary: A trustee, executor, or administrator.
  • Filling station: shall include any place, location or station where motor fuel, highway Diesel motor fuel or water-white kerosene (exclusively for heating purposes in containers of no more than twenty gallons), is offered for sale at retail. See N.Y. Tax Law 282
  • Fixed base operator: means any person, firm, association or corporation, who or which engages in the sale of kero-jet fuel or aviation gasoline, or both, for airplanes from a fixed and permanent place at an airport within the state. See N.Y. Tax Law 282
  • Fixed Rate: Having a "fixed" rate means that the APR doesn't change based on fluctuations of some external rate (such as the "Prime Rate"). In other words, a fixed rate is a rate that is not a variable rate. A fixed APR can change over time, in several circumstances:
    • You are late making a payment or commit some other default, triggering an increase to a penalty rate
    • The bank changes the terms of your account and you do not reject the change.
    • The rate expires (if the rate was fixed for only a certain period of time).
  • Hydrogen: means fuel comprised primarily of molecular hydrogen, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. See N.Y. Tax Law 282
  • Importing transporter: means any transporter who or which transports motor fuel in the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state. See N.Y. Tax Law 282
  • Indian nation or tribe: means one of the following New York state Indian nations or tribes: Cayuga Nation, Oneida Nation of New York, Onondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk Tribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda Band of Seneca and Tuscarora Nation. See N.Y. Tax Law 282
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Motor fuel: means gasoline, benzol, reformulated blend stock for oxygenate blending, conventional blend stock for oxygenate blending, E85, fuel grade ethanol that meets the ASTM International active standards specifications D4806 or D4814 or other product which is suitable for use in operation of a motor vehicle engine. See N.Y. Tax Law 282
  • Motor vehicle: means any vehicle propelled by any power other than muscular, except boats, road building machinery, power shovels, tractor cranes, tractors used exclusively for agricultural purposes and such vehicles as are run only on rails or tracks. See N.Y. Tax Law 282
  • Non-highway Diesel motor fuel: means any Diesel motor fuel that is designated for use other than on a public highway (except for the use of the public highway by farmers to reach adjacent lands), and is dyed Diesel motor fuel as defined in subdivision eighteen-a of this section. See N.Y. Tax Law 282
  • Nonpublic school operator: shall mean any nonpublic elementary or secondary school which owns or leases and operates any vehicle solely and exclusively for its purposes. See N.Y. Tax Law 282
  • Omnibus carrier: shall mean every person engaged in operating an omnibus line subject to the supervision of the state department of public service under article three-a of the public service law, including every person operating omnibuses used for the transportation of school children under a contract made pursuant to the provisions of the education law. See N.Y. Tax Law 282
  • Owner: shall include any person offering motor fuel for sale at retail. See N.Y. Tax Law 282
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • Person: includes an individual, copartnership, limited liability company, society, association, corporation, joint stock company, and any

    combination of individuals and also an executor, administrator, receiver, trustee or other fiduciary. See N.Y. Tax Law 282

  • Public highway: means public highway as defined in subdivision six of section five hundred one of this chapter. See N.Y. Tax Law 282
  • Purchaser: shall include , in addition to its usual meaning, the distributor in the case of transfer of motor fuel by a distributor from his, their or its stock, into a motor vehicle, or into a container from which motor fuel is supplied by the distributor to a motor vehicle or vehicles of the distributor or of others. See N.Y. Tax Law 282
  • Qualified biodiesel: means a diesel motor fuel substitute produced from nonpetroleum renewable resources that meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U. See N.Y. Tax Law 282
  • Qualified reservation: means (a) lands held by an Indian nation or tribe that is located within the reservation of that nation or tribe in the state;

    (b) lands within the state over which an Indian nation or tribe exercises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation, or (ii) held in trust by the United States for the benefit of such Indian nation or tribe;

    (c) lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or

    (d) any land that falls within paragraph (a) or (b) of this subdivision, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation. See N.Y. Tax Law 282

  • Reservation motor fuel seller: means a seller of motor fuel or Diesel motor fuel which is an Indian nation or tribe, one or more members of such tribe, or an entity wholly owned by either or both, which sells motor fuel within the boundaries of a qualified reservation. See N.Y. Tax Law 282
  • retail sale not in bulk: means the making or offering to make any sale of Diesel motor fuel to a consumer of such fuel which is delivered directly into a motor vehicle for use in the operation of such vehicle. See N.Y. Tax Law 282
  • Sale: shall include , in addition to its meaning under article twenty-eight of this chapter, the transfer of fuel by a distributor into a motor vehicle or into a receptacle from which fuel is supplied by him or it to his or its own or other motor vehicles. See N.Y. Tax Law 282
  • Terminal: means a motor fuel or Diesel motor fuel storage facility with a storage capacity of fifty thousand gallons or more excluding such facility at which motor fuel or Diesel motor fuel is stored solely for its retail sale at such facility. See N.Y. Tax Law 282
  • Terminal operator: means any person who or which has the use of or control over, or the right to so use or control, a terminal. See N.Y. Tax Law 282
  • Transporter: means any person who or which has the use or control, or the right to the use or control of any means of transportation used in transporting motor fuel including a barge, truck or pipeline. See N.Y. Tax Law 282
  • Wholesaler of motor fuel: means any person, firm, association or corporation who or which: (1) is not a distributor of motor fuel; (2) makes a sale of motor fuel in this state other than a retail sale not in bulk; and (3)(A) makes any purchases of motor fuel for resale within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter; or (B) makes any sales of motor fuel, other than retail sales not in bulk, within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter. See N.Y. Tax Law 282