ARTICLE

Tax On Gasoline and Similar Motor Fuel

N.Y. Tax Law § 282— Definitions
N.Y. Tax Law § 282-a— Imposition of excise tax on Diesel motor fuel
N.Y. Tax Law § 282-b— Additional Diesel motor fuel tax
N.Y. Tax Law § 282-c— Supplemental Diesel motor fuel tax
N.Y. Tax Law § 283— Registration of distributors
N.Y. Tax Law § 283-a— Licensing of importing transporters
N.Y. Tax Law § 283-b— Licensing of terminal operators
N.Y. Tax Law § 283-c— Liquefied petroleum gas fuel permit
N.Y. Tax Law § 283-d— Registration of wholesalers of motor fuel
N.Y. Tax Law § 284— Tax imposed
N.Y. Tax Law § 284-a— Additional motor fuel tax
N.Y. Tax Law § 284-c— Supplemental motor fuel tax
N.Y. Tax Law § 284-d— Petroleum testing fee
N.Y. Tax Law § 284-e— Taxes imposed on qualified reservations
N.Y. Tax Law § 285— Special provision as to imposition of tax on certain motor fuel
N.Y. Tax Law § 285-a— Presumption of taxability
N.Y. Tax Law § 285-b— Presumption of taxability--Diesel motor fuel
N.Y. Tax Law § 286— Records to be kept by distributors and others
N.Y. Tax Law § 286-a— Records and reports of transportation of motor fuel and diesel motor fuel
N.Y. Tax Law § 286-b— Transportation of motor fuel or diesel motor fuel; manifest required
N.Y. Tax Law § 287— Payment of tax; returns
N.Y. Tax Law § 288— Determination of tax
N.Y. Tax Law § 288-a— Jeopardy assessments
N.Y. Tax Law § 289— Proceedings to recover tax
N.Y. Tax Law § 289-a— Tax to be paid but once; foreign and interstate commerce; injunction
N.Y. Tax Law § 289-b— Penalties and interest
N.Y. Tax Law § 289-c— Refunds
N.Y. Tax Law § 289-d— Mailing rules; holidays
N.Y. Tax Law § 289-e— Deposit and disposition of revenue
N.Y. Tax Law § 289-f— Joint administration of taxes