N.Y. Tax Law § 289-a: Tax to be paid but once; foreign and interstate commerce; injunction

§ 289-a. Tax to be paid but once; foreign and interstate commerce;

injunction. Nothing in this article shall be construed to require the

payment to the department of taxation and finance of such tax more than

once on any quantity of motor fuel sold within the state. No provision

of this article shall apply or be construed to apply to foreign or

interstate commerce, except in so far as the same may be effective

pursuant to the United States constitution and to laws of the United

States enacted pursuant thereto. The supreme court shall have

jurisdiction to restrain the department, by injunction, from collecting

a tax under this article upon any sale as to which, by reason of the

United States constitution and the laws of the United States enacted

pursuant thereto, such a tax cannot be imposed.