N.Y. Tax Law § 282-b: Additional Diesel motor fuel tax

§ 282-b. Additional Diesel motor fuel tax. In addition to the tax

imposed by section two hundred eighty-two-a of this chapter, a like tax

shall be imposed at the rate of three cents per gallon upon sale or use

within the state of Diesel motor fuel or upon the delivery of Diesel

motor fuel to a filling station or into the fuel tank of a motor vehicle

for use in the operation thereof. Except as otherwise provided in this

section, all of the provisions of this article shall apply with respect

to the additional tax imposed by this section to the same extent as if

it were imposed by said section two hundred eighty-two-a. Beginning on

April first, nineteen hundred ninety-one, four and one-sixth 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, four and one-sixth 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-two, an additional eight and one-third 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-two, an additional eight and one-third 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 one,

seventy-five per centum 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. 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.