N.Y. Tax Law § 284: Tax imposed

§ 284. Tax imposed. 1. There is hereby levied and imposed an excise

tax of four cents per gallon upon motor fuel (a) imported into or caused

to be imported into the state by a distributor for use, distribution,

storage or sale in the state or upon motor fuel which is produced,

refined, manufactured or compounded by a distributor in the state (which

acts shall hereinafter in this subdivision be encompassed by the phrase

"imported or manufactured") or (b) if the tax has not been imposed prior

to its sale in this state, which is sold by a distributor (which act, in

conjunction with the acts described in paragraph (a) of this

subdivision, shall hereinafter in this article be encompassed by the

phrase "imported, manufactured or sold"), except when imported,

manufactured or sold under circumstances which preclude the collection

of such tax by reason of the United States constitution and of laws of

the United States enacted pursuant thereto or when imported or

manufactured by an organization described in paragraph one or two of

subdivision (a) of section eleven hundred sixteen of this chapter or a

hospital included in the organizations described in paragraph four of

such subdivision for its own use or consumption and except kero-jet fuel

when imported or manufactured by an airline for use in its airplanes.

Provided, further, no motor fuel shall be included in the measure of the

tax unless it shall have previously come to rest within the meaning of

federal decisional law interpreting the United States constitution. All

tax for the period for which a return is required to be filed shall be

due on the date limited for the filing of the return for such period,

regardless of whether a return is filed by such distributor as required

by this article or whether the return which is filed correctly shows the

amount of tax due.

2. If, prior to April first, nineteen hundred forty-seven, a contract

of sale of motor fuel shall have been made, and delivery thereof

pursuant to such contract is made within the state thereafter, from a

stock of motor fuel which, at the time of the taking of such fuel

therefrom for such delivery, is subject to the taxing power of the

state, the vendor shall be deemed a distributor, for the purposes of

this article, and such motor fuel shall be deemed to be sold, and shall

be subject to such tax, at the time of such delivery.