N.Y. Tax Law § 301-j: Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax

§ 301-j. Supplemental petroleum business tax and supplemental tax on

aviation gasoline component of aviation fuel business tax. (a)

Imposition of tax. (1) In addition to the taxes imposed by sections

three hundred one-a and three hundred one-e of this article, there is

hereby imposed upon every petroleum business subject to tax imposed

under section three hundred one-a of this article and every aviation

fuel business subject to the aviation gasoline component of the tax

imposed under section three hundred one-e of this article, a

supplemental monthly tax for each or any part of a taxable month at a

rate of six and eight-tenths cents per gallon with respect to the

products included in each component of the taxes imposed by such section

three hundred one-a and the aviation gasoline component of the tax

imposed by such section three hundred one-e of this article.

(2) Provided, however, "commercial gallonage," as such term is defined

in subdivision (k) of section three hundred of this article, shall be

exempt from the measure of the tax imposed under this section.

(3) Provided, further, "railroad diesel," as such term is defined in

subdivision (l) of section three hundred of this article, shall be

exempt from the measure of the tax imposed under this section.

(4) Provided, further, a separate per gallon rate shall apply with

respect to highway diesel motor fuel. Such rate shall be determined by

taking the adjusted rate per gallon of tax imposed under paragraph one

of this subdivision as adjusted in accordance with paragraph five of

this subdivision and subtracting therefrom one and three-quarters cents.

Commencing January first, two thousand twelve, and each January

thereafter, the per gallon rate applicable to highway diesel motor fuel

shall be the adjusted rate under paragraph one of this subdivision as

adjusted in accordance with paragraph five of this subdivision which

commences on such date minus one and three-quarters cents. The resulting

rate under this paragraph shall be expressed in hundredths of a cent.

(5) Except as herein provided, the tax imposed under this section

shall be calculated in the same respective manner as the taxes imposed

by section three hundred one-a and section three hundred one-e of this

article. Except for section three hundred one-d and except as otherwise

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

to the taxes imposed by sections three hundred one-a and three hundred

one-e of this article, shall apply with respect to the supplemental tax

imposed by this section to the same extent as if it were respectively

imposed by such sections.

(b) Credit, refund or reimbursement with respect to aviation gasoline.

(i) A credit or refund of the tax paid under this section relative to

the tax imposed on aviation gasoline under section three hundred one-e

of this article shall be available with respect to aviation gasoline

which qualifies for the partial credit or refund under paragraph two of

subdivision (b) of section three hundred one-e of this article.

(ii) A reimbursement of the tax paid under this section relative to

the tax imposed on aviation gasoline under section three hundred one-e

of this article shall be available with respect to aviation gasoline

which qualifies for the partial reimbursement under paragraph three of

subdivision (d) of section three hundred one-e of this article and for

which no credit or refund under subparagraph (i) of this paragraph was

provided.

(iii) The commissioner shall require such documentary proof to qualify

for any credit, refund or reimbursement of tax provided by this

paragraph as the commissioner deems appropriate.

(c) Rate adjustment. The rate of the supplemental tax shall be

adjusted at the same time as the rates of the components of the taxes

imposed by sections three hundred one-a and three hundred one-e of this

article, and the method of making adjustments to the rate of the

supplemental tax shall be the same as the method used for such rates.

(d) Deposit and disposition of revenue. All taxes, and any interest

and penalties relating thereto, collected or received with respect to

the supplemental petroleum and aviation fuel business tax imposed by

this section up to and including March thirty-first, nineteen hundred

ninety-three shall be deposited and disposed of pursuant to the

provisions of section one hundred seventy-one-a of this chapter. Except

as otherwise provided, on and after April first, nineteen hundred

ninety-three, all taxes, and any interest and penalties relating

thereto, collected or received in any month with respect to such

supplemental petroleum and aviation fuel business tax imposed by this

section, together with any other moneys specified in this chapter to be

deposited under this subdivision, shall be deposited, on or before the

fifteenth day of each succeeding month, proportionately into the

following dedicated fund accounts without priority; sixty-three percent

in the dedicated highway and bridge trust fund established pursuant to

section eighty-nine-b of the state finance law, thirty-four percent in

the dedicated mass transportation trust fund established pursuant to

section eighty-nine-c of the state finance law to be distributed as

follows: eighty-five percent of such amount shall be allocated to the

New York city transit authority and its subsidiaries and the Staten

Island rapid transit operating authority and fifteen percent of such

amount shall be allocated to the Long Island Rail Road Company and metro

north commuter railroad company in accordance with the procedures for

payment and distribution specified in section one thousand two hundred

seventy-c of the public authorities law, for payment, subject to

appropriation, to the metropolitan transportation authority dedicated

tax fund established pursuant to section twelve hundred seventy-c of the

public authorities law, and three percent in such dedicated mass

transportation trust fund to be distributed, subject to appropriation,

for purposes authorized by section eighty-nine-c of the state finance

law, to entities other than the mass transit operating agencies which

receive money from the metropolitan transportation authority dedicated

tax fund. Notwithstanding any general or special law to the contrary,

other than a law which makes specific reference to this sentence of this

section, so long as such metropolitan transportation authority dedicated

tax fund shall exist, any appropriation from the dedicated mass

transportation trust fund to the metropolitan transportation authority,

its affiliates or its subsidiaries shall be deemed to be an

appropriation to the metropolitan transportation authority and the total

amount paid pursuant to such appropriation or appropriations or section

thirty-one of chapter fifty-six of the laws of nineteen hundred

ninety-three including the second clause of the first sentence of

subdivisions a and b thereof, shall be deposited to such metropolitan

transportation authority dedicated tax fund and distributed in

accordance with the provisions of section twelve hundred seventy-c of

the public authorities law.

Prior to making deposits as provided in this subdivision, the

comptroller shall retain such amount as the commissioner may determine

to be necessary, subject to the approval of the director of the budget,

for reasonable costs of the department in administering and collecting

the taxes deposited pursuant to this subdivision and for refunds and

reimbursements with respect to such taxes, out of which the comptroller

shall pay any refunds or reimbursements of such taxes to which taxpayers

shall be entitled. Provided, further, however, that, prior to such

deposit, from the amounts so collected or received during the period

commencing on January first, nineteen hundred ninety-four and ending on

March thirty-first, nineteen hundred ninety-four, an amount equal to the

portion of the taxes, interest and penalties so received or collected

resulting from the amendments made by sections forty-two, forty-three

and forty-four of chapter fifty-seven of the laws of nineteen hundred

ninety-three shall be deposited and disposed of pursuant to the

provisions of subdivision one of section one hundred seventy-one-a of

this chapter.