N.Y.
Tax Law Section 1812-D
Person not licensed as transporter
(a)
Any person who, while not licensed as importing transporter pursuant to the provisions of article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.(b)
Any person who, while not licensed as an importing transporter pursuant to the provisions of article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, off-loads motor fuel into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor. Provided, however, any person who, while not licensed as an importing transporter pursuant to the provisions of article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, off-loads two thousand nine hundred gallons or more of motor fuel in a thirty day period into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a class E felony.(c)
Any person who, while not licensed as an exporting transporter pursuant to the provisions of article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, transports motor fuel in this state where such fuel is being exported from a point in this state to without the state, shall be guilty of a misdemeanor.
Source:
Section 1812-D — Person not licensed as transporter, https://www.nysenate.gov/legislation/laws/TAX/1812-D (updated Sep. 22, 2014; accessed May 11, 2024).
