§ 283-c. Liquefied petroleum gas fuel permit. The department of taxation and finance, upon the application of a person importing, manufacturing or selling liquefied petroleum gas identified as a fuel for use in the operation of a motor vehicle or for use in the operation of a pleasure or recreational motor boat or using or consuming liquefied petroleum gas for such purpose, may issue such person a liquefied petroleum gas fuel permit in lieu of registration as a distributor of motor fuel pursuant to section two hundred eighty-three of this article, provided such person does not import motor fuel other than liquefied petroleum gas fuel or cause motor fuel other than liquefied petroleum gas fuel to be imported into the state for use, distribution, storage or sale in the state or produce, refine, manufacture or compound motor fuel other than liquefied petroleum gas fuel in the state. All the provisions of section two hundred eighty-three of this article shall apply to applicants for liquefied petroleum gas fuel permits under this section and to holders of liquefied petroleum gas fuel permits, provided that the commissioner of taxation and finance may waive the requirement that holders of liquefied petroleum gas fuel permits file a bond or other security. Holders of liquefied petroleum gas fuel permits shall be subject to all other provisions of this article and article twenty-eight of this chapter relating to distributors of motor fuel, including but not limited to, the keeping of records, the fixing, determination and payment of tax and filing of returns. A liquefied petroleum gas fuel permit applies only to the importation, manufacture, sale, use or consumption of liquefied petroleum gas fuel and shall not be considered a distributor registration under this chapter with respect to any motor fuel product other than liquefied petroleum gas. No holder of a liquefied petroleum gas fuel permit shall import or cause any motor fuel other than liquefied petroleum gas fuel to be imported into the state, for use, distribution, storage or sale within the state or shall produce, refine, manufacture or compound motor fuel other than liquefied petroleum gas fuel within the state.

Terms Used In N.Y. Tax Law 283-C

  • 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
  • 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
  • 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
  • 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
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