N.Y. Tax Law § 284-a: Additional motor fuel tax

§ 284-a. Additional motor fuel tax. In addition to the tax imposed by

section two hundred eighty-four of this chapter, a like tax shall be

imposed at the rate of three cents per gallon upon motor fuel imported,

manufactured or sold within this state by a distributor. Except as

otherwise provided in this section, all the provisions of this article

except subdivision two of section two hundred eighty-nine-e 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-four. 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, 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.