N.Y. Tax Law § 283-c: Liquefied petroleum gas fuel permit

§ 283-c. Liquefied petroleum gas fuel permit. The department of

taxation and finance, upon the application of a person importing,

manufacturing or selling liquefied petroleum gas identified as a fuel

for use in the operation of a motor vehicle or for use in the operation

of a pleasure or recreational motor boat or using or consuming liquefied

petroleum gas for such purpose, may issue such person a liquefied

petroleum gas fuel permit in lieu of registration as a distributor of

motor fuel pursuant to section two hundred eighty-three of this article,

provided such person does not import motor fuel other than liquefied

petroleum gas fuel or cause motor fuel other than liquefied petroleum

gas fuel to be imported into the state for use, distribution, storage or

sale in the state or produce, refine, manufacture or compound motor fuel

other than liquefied petroleum gas fuel in the state. All the provisions

of section two hundred eighty-three of this article shall apply to

applicants for liquefied petroleum gas fuel permits under this section

and to holders of liquefied petroleum gas fuel permits, provided that

the commissioner of taxation and finance may waive the requirement that

holders of liquefied petroleum gas fuel permits file a bond or other

security. Holders of liquefied petroleum gas fuel permits shall be

subject to all other provisions of this article and article twenty-eight

of this chapter relating to distributors of motor fuel, including but

not limited to, the keeping of records, the fixing, determination and

payment of tax and filing of returns. A liquefied petroleum gas fuel

permit applies only to the importation, manufacture, sale, use or

consumption of liquefied petroleum gas fuel and shall not be considered

a distributor registration under this chapter with respect to any motor

fuel product other than liquefied petroleum gas. No holder of a

liquefied petroleum gas fuel permit shall import or cause any motor fuel

other than liquefied petroleum gas fuel to be imported into the state,

for use, distribution, storage or sale within the state or shall

produce, refine, manufacture or compound motor fuel other than liquefied

petroleum gas fuel within the state.