ARTICLE

Tax On Petroleum Businesses

N.Y. Tax Law § 300— General definitions
N.Y. Tax Law § 301-a— Imposition of tax
N.Y. Tax Law § 301-b— Exemptions
N.Y. Tax Law § 301-c— Reimbursement
N.Y. Tax Law § 301-d— Utility credit or reimbursement
N.Y. Tax Law § 301-e— Aviation fuel business
N.Y. Tax Law § 301-h— Tax relating to carriers
N.Y. Tax Law § 301-j— Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax
N.Y. Tax Law § 301-l— Refund for tax with respect to in-bulk consumer bad debt
N.Y. Tax Law § 301-m— Credit or reimbursement for certain governmental purchases by credit card
N.Y. Tax Law § 302— Registration of petroleum businesses
N.Y. Tax Law § 305— Exempt entities
N.Y. Tax Law § 308— Returns and payment of tax
N.Y. Tax Law § 310— Corporate petroleum businesses; collection of taxes and penalties
N.Y. Tax Law § 312— Deposit and disposition of revenue
N.Y. Tax Law § 313— Limitation of time
N.Y. Tax Law § 314— Secrecy
N.Y. Tax Law § 315— Practice and procedure