N.Y. Tax Law 1812-D – Person not licensed as transporter
§ 1812-d. Person not licensed as transporter. (a) Any person who, while not licensed as importing transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.
Attorney's Note
Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class E felony | between 1 and 4 years | up to $5,000 |
Terms Used In N.Y. Tax Law 1812-D
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801
(b) Any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads motor fuel into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor. Provided, however, any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads two thousand nine hundred gallons or more of motor fuel in a thirty day period into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a class E felony.
(c) Any person who, while not licensed as an exporting transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in this state where such fuel is being exported from a point in this state to without the state, shall be guilty of a misdemeanor.