ยง 285. Special provision as to imposition of tax on certain motor
fuel. If a person, firm, association or corporation shall receive any
motor fuel in such form and under such circumstances as shall preclude
the collection of such tax from a distributor by reason of the
constitution and laws of the United States, and shall thereafter sell
any such fuel in such manner and under such circumstances as may subject
the fuel sold to the taxing power of this state, such person, firm,
association or corporation shall be considered a distributor, with
respect to such sale, and shall make the same reports, pay the same
taxes and be subject to all other provisions of this article relating to
distributors.
Structure New York Laws
Article 12-A - Tax on Gasoline and Similar Motor Fuel
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-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; Manifest Required.
287 - Payment of Tax; Returns.
289 - Proceedings to Recover Tax.
289-A - Tax to Be Paid but Once; Foreign and Interstate Commerce; Injunction.
289-B - Penalties and Interest.
289-D - Mailing Rules; Holidays.