N.Y. Gen. Bus. Law § 392-i

§ 392-i. Prices reduced to reflect change in sales tax computation.\nEvery person engaged in the retail sale of motor fuel and/or diesel\nmotor fuel or a distributor of such fuels, as defined in article\ntwelve-A of the tax law, shall reduce the price such person charges for\nmotor fuel and/or diesel motor fuel in an amount equal to any reduction\nin taxes prepaid by the distributor or paid by retail customers\nresulting from computing sales and compensating use taxes at a cents per\ngallon rate pursuant to the provisions of paragraph two of subdivision\n(e) and subdivision (m) of section eleven hundred eleven of the tax law.\n