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    • Legislation USA
    • New York Laws
    • TAX - Tax
    • Article 13-A - Tax on Petroleum Businesses
    • 312 - Deposit and Disposition of Revenue.

    New York Laws
    Article 13-A - Tax on Petroleum Businesses
    312 - Deposit and Disposition of Revenue.

    (b) Notwithstanding any other provision of law, all taxes, interest,
    and penalties collected or received on or after December first, two
    thousand seventeen from the taxes imposed by section three hundred one-e
    of this article shall be deposited in the aviation purpose account of
    the dedicated highway and bridge trust fund established by section
    eighty-nine-b of the state finance law.

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    Structure New York Laws

    New York Laws

    TAX - Tax

    Article 13-A - Tax on Petroleum Businesses

    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; Collection of Taxes and Penalties.

    312 - Deposit and Disposition of Revenue.

    313 - Limitation of Time.

    314 - Secrecy.

    315 - Practice and Procedure.

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