N.Y. Tax Law § 282-c: Supplemental Diesel motor fuel tax

§ 282-c. Supplemental Diesel motor fuel tax. In addition to the taxes

imposed by sections two hundred eighty-two-a and two hundred

eighty-two-b of this chapter, a like tax shall be imposed at the rate of

one cent per gallon upon the 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 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-two-a. 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 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, 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 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.