N.Y. Tax Law Section 305
Exempt entities

300
General definitions 301‑A
Imposition of tax 301‑B
Exemptions 301‑C
Reimbursement 301‑D
Utility credit or reimbursement 301‑E
Aviation fuel business 301‑H
Tax relating to carriers 301‑J
Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax 301‑L
Refund for tax with respect to in-bulk consumer bad debt 301‑M
Credit or reimbursement for certain governmental purchases by credit card 302
Registration of petroleum businesses 305
Exempt entities 308
Returns and payment of tax 310
Corporate petroleum businesses 312
Deposit and disposition of revenue 313
Limitation of time 314
Secrecy 315
Practice and procedure