N.Y. Tax Law Section 1812-G
Person not registered as a wholesaler of motor fuel

Any person who, while not registered as a wholesaler of motor fuel pursuant to the provisions of article 12-A (Tax On Gasoline and Similar Motor Fuel)article twelve-A of this chapter, makes a sale of motor fuel in this state other than a retail sale not in bulk, shall be guilty of a class E felony.

Source: Section 1812-G — Person not registered as a wholesaler of motor fuel, https://www.­nysenate.­gov/legislation/laws/TAX/1812-G (updated Jan. 6, 2017; accessed Feb. 7, 2026).

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Feb. 7, 2026

Last modified:
Jan. 6, 2017

§ 1812-G. Person not registered as a wholesaler of motor fuel's source at nysenate​.gov

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