New York Laws
Article 12-A - Tax on Gasoline and Similar Motor Fuel
284-C - Supplemental Motor Fuel Tax.

§ 284-c. Supplemental motor fuel tax. In addition to the taxes imposed
by sections two hundred eighty-four and two hundred eighty-four-a of
this chapter, a like tax shall be imposed at the rate of one cent per
gallon upon motor fuel imported, manufactured or sold within this state
by a distributor. Except for paragraph (b) of subdivision three of
section two hundred eighty-nine-c, all the provisions of this article
shall apply with respect to the supplemental tax imposed by this section
to the same extent as if it were imposed by said section two hundred
eighty-four. On and after the first day of October, nineteen hundred
seventy-two, twenty-five per centum of the monies received by the
department pursuant to the provisions of this section shall be deposited
to the credit of the emergency highway reconditioning and preservation
fund established pursuant to the provisions of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
eighty-three, twenty-five per centum of the monies received by the
department pursuant to the provisions of this section shall be deposited
to the credit of the emergency highway construction and reconstruction
fund established pursuant to the provisions of section eighty-nine-a of
the state finance law. Beginning on April first, nineteen hundred
ninety, an additional twelve and one-half per centum of the monies
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway reconditioning
and preservation fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
ninety, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway construction
and reconstruction fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine-a
of the state finance law. Beginning on April first, nineteen hundred
ninety-one, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway reconditioning
and preservation fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine of
the state finance law. Beginning on April first, nineteen hundred
ninety-one, an additional twelve and one-half per centum of the moneys
received by the department pursuant to the provisions of this section
shall be deposited to the credit of the emergency highway construction
and reconstruction fund reserve account established pursuant to the
provisions of paragraph (b) of subdivision two of section eighty-nine-a
of the state finance law. Beginning on April first, two thousand three,
all of the moneys received by the department pursuant to the provisions
of this section shall be deposited in the dedicated fund accounts
pursuant to subdivision (d) of section three hundred one-j of this
chapter.