New York Laws
Article 1 - Short Title; Definitions; Miscellaneous
47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.

(1) "Distributor" shall have the same meaning as that term is defined
in subdivision one of section two hundred eighty-two of this chapter;
(2) "Motor fuel" shall have the same meaning as that term is defined
in subdivision two of section two hundred eighty-two of this chapter;
(3) "Diesel motor fuel" shall mean "highway diesel motor fuel" as
defined in subdivision sixteen-a of section two hundred eighty-two of
this chapter;
(4) The terms "retail sale", "sale" and "use" shall have the same
meanings as those terms are defined in section eleven hundred one of
this chapter.
(b) Notwithstanding any other law to the contrary, the following taxes
shall be suspended beginning on June first, two thousand twenty-two and
ending on December thirty-first, two thousand twenty-two: (1) the taxes
imposed on Diesel motor fuel by subdivision one of section two hundred
eighty-two-a, and sections two hundred eighty-two-b and two hundred
eighty-two-c of this chapter; (2) the taxes imposed on motor fuel by
sections two hundred eighty-four, two hundred eighty-four-a and two
hundred eighty-four-c of this chapter; and (3) the prepaid sales taxes
imposed on motor fuel and Diesel motor fuel by subdivision (a) of
section eleven hundred two of this chapter.
(c) Notwithstanding any other law to the contrary, beginning on June
first, two thousand twenty-two and ending on December thirty-first, two
thousand twenty-two, the state sales and use taxes imposed by sections
eleven hundred five, eleven hundred nine and eleven hundred ten of this
chapter shall not apply to sales or uses of motor fuel or Diesel motor
fuel, and the provisions of subdivision (e), and paragraphs one and two
of subdivision (m) of section eleven hundred eleven of this chapter
shall be suspended. Nothing in this subdivision shall affect the
application of the taxes imposed pursuant to the authority of article
twenty-nine of this chapter to motor fuel or Diesel motor fuel.
(d) The taxes described in subdivisions (b) and (c) of this section
shall not be included in the price of motor fuel or Diesel motor fuel
sold for the period beginning on June first, two thousand twenty-two and
ending on December thirty-first, two thousand twenty-two. Any retailer
that purchases motor fuel or Diesel motor fuel during such period upon
which such taxes were previously paid and included in the price paid by
such retailer shall be entitled to a refund or credit of such taxes.
(e) Notwithstanding any other law to the contrary, beginning on June
first, two thousand twenty-two and ending on December thirty-first, two
thousand twenty-two, the composite rates of tax applicable for purposes
of subdivision two of section five hundred three-a and subdivision (b)
of section five hundred twenty-three of this chapter shall be determined
without reference to the suspension of the taxes described by
subdivisions (b) and (c) of this section, but shall be computed using
the respective rates in effect on May thirty-first, two thousand
twenty-two.
(f) Notwithstanding any other provision of law to the contrary, on or
before the fifth day each month for the period beginning July, two
thousand twenty-two and ending January, two thousand twenty-three, the
comptroller shall, in consultation with the director of the division of
the budget, transfer from the general fund to the mass transportation
operating assistance fund created by section eighty-eight-a of the state
finance law, the dedicated highway and bridge trust fund established by
section eighty-nine-b of such law, and the dedicated mass transportation
trust fund established by section eighty-nine-c of such law, amounts
equal to the revenue distributed to such funds from the taxes described

in subdivisions (b) and (c) of this section in state fiscal year two
thousand twenty-one--two thousand twenty-two, adjusted by the change in
such amounts projected for state fiscal year two thousand
twenty-two--two thousand twenty-three as if the suspension of such taxes
had not occurred, as reflected in the state fiscal year two thousand
twenty-two--two thousand twenty-three enacted budget.
(g) Every person engaged in the retail sale of motor fuel or Diesel
motor fuel or a distributor of such fuels, shall comply with the
provisions of this section by reducing the prices charged for motor fuel
and Diesel motor fuel in an amount equal to any reduction in taxes
prepaid by the distributor or imposed on retail customers resulting from
the suspension of taxes on motor fuel and Diesel motor fuel under this
section.
* NB There are 3 § 47's

Structure New York Laws