Public.Law logo NewYork.Public.Law
  • Laws of New York
  • Remove ads
  • Login
  1. Home
  2. Laws
  3. Tax Law
  4. Art. 12-A

Article 12-A
Tax On Gasoline and Similar Motor Fuel

Sections

282
Definitions
282‑A
Imposition of excise tax on Diesel motor fuel
282‑B
Additional Diesel motor fuel tax
282‑C
Supplemental Diesel motor fuel tax
283
Registration of distributors
283‑A
Licensing of importing transporters
283‑B
Licensing of terminal operators
283‑C
Liquefied petroleum gas fuel permit
283‑D
Registration of wholesalers of motor fuel
284
Tax imposed
284‑A
Additional motor fuel tax
284‑C
Supplemental motor fuel tax
284‑D
Petroleum testing fee
284‑E
Taxes imposed on qualified reservations
285
Special provision as to imposition of tax on certain motor fuel
285‑A
Presumption of taxability
285‑B
Presumption of taxability--Diesel motor fuel
286
Records to be kept by distributors and others
286‑A
Records and reports of transportation of motor fuel and diesel motor fuel
286‑B
Transportation of motor fuel or diesel motor fuel
287
Payment of tax
288
Determination of tax
288‑A
Jeopardy assessments
289
Proceedings to recover tax
289‑A
Tax to be paid but once
289‑B
Penalties and interest
289‑C
Refunds
289‑D
Mailing rules
289‑E
Deposit and disposition of revenue
289‑F
Joint administration of taxes
 



Stay Connected

Join thousands of people who receive monthly site updates.

Subscribe

Instagram Facebook Twitter Our GitHub Page

Get Legal Help

The New York State Bar Association runs a service for finding an attorney in good standing. Initial consultations are usually free or discounted: Lawyer Referral Service

Committed to Public Service

We will always provide free access to the current law. In addition, we provide special support for non-profit, educational, and government users. Through social entre­pre­neurship, we’re lowering the cost of legal services and increasing citizen access.

Navigate

  • Find a Lawyer
  • Blog
  • About Us
  • Contact Us
  • Reports
  • Secondary Sources
California: Codes
Colorado: C.R.S.
Nevada: NRS
New York: Laws
Oregon: OAR, ORS
Texas: Statutes
World: Rome Statute, International Dictionary

Location: https://newyork.public.law/laws/n.y._tax_law_article_12-a

Blank Outline Levels

The legislature occasionally skips outline levels. For example:

(3) A person may apply [...]
(4)(a) A person petitioning for relief [...]

In this example, (3), (4), and (4)(a) are all outline levels, but (4) was omitted by its authors. It's only implied. This presents an interesting challenge when laying out the text. We've decided to display a blank section with this note, in order to aide readability.

Trust but verify.

Do you have an opinion about this solution? Drop us a line.