N.Y. Tax Law § 47*3: Suspension of certain taxes on motor fuel and Diesel motor fuel

* § 47. Suspension of certain taxes on motor fuel and Diesel motor

fuel. (a) Definitions. For purposes of this section:

(1) "Distributor" shall have the same meaning as that term is defined

in subdivision one of section two hundred eighty-two of this chapter;

(2) "Motor fuel" shall have the same meaning as that term is defined

in subdivision two of section two hundred eighty-two of this chapter;

(3) "Diesel motor fuel" shall mean "highway diesel motor fuel" as

defined in subdivision sixteen-a of section two hundred eighty-two of

this chapter;

(4) The terms "retail sale", "sale" and "use" shall have the same

meanings as those terms are defined in section eleven hundred one of

this chapter.

(b) Notwithstanding any other law to the contrary, the following taxes

shall be suspended beginning on June first, two thousand twenty-two and

ending on December thirty-first, two thousand twenty-two: (1) the taxes

imposed on Diesel motor fuel by subdivision one of section two hundred

eighty-two-a, and sections two hundred eighty-two-b and two hundred

eighty-two-c of this chapter; (2) the taxes imposed on motor fuel by

sections two hundred eighty-four, two hundred eighty-four-a and two

hundred eighty-four-c of this chapter; and (3) the prepaid sales taxes

imposed on motor fuel and Diesel motor fuel by subdivision (a) of

section eleven hundred two of this chapter.

(c) Notwithstanding any other law to the contrary, beginning on June

first, two thousand twenty-two and ending on December thirty-first, two

thousand twenty-two, the state sales and use taxes imposed by sections

eleven hundred five, eleven hundred nine and eleven hundred ten of this

chapter shall not apply to sales or uses of motor fuel or Diesel motor

fuel, and the provisions of subdivision (e), and paragraphs one and two

of subdivision (m) of section eleven hundred eleven of this chapter

shall be suspended. Nothing in this subdivision shall affect the

application of the taxes imposed pursuant to the authority of article

twenty-nine of this chapter to motor fuel or Diesel motor fuel.

(d) The taxes described in subdivisions (b) and (c) of this section

shall not be included in the price of motor fuel or Diesel motor fuel

sold for the period beginning on June first, two thousand twenty-two and

ending on December thirty-first, two thousand twenty-two. Any retailer

that purchases motor fuel or Diesel motor fuel during such period upon

which such taxes were previously paid and included in the price paid by

such retailer shall be entitled to a refund or credit of such taxes.

(e) Notwithstanding any other law to the contrary, beginning on June

first, two thousand twenty-two and ending on December thirty-first, two

thousand twenty-two, the composite rates of tax applicable for purposes

of subdivision two of section five hundred three-a and subdivision (b)

of section five hundred twenty-three of this chapter shall be determined

without reference to the suspension of the taxes described by

subdivisions (b) and (c) of this section, but shall be computed using

the respective rates in effect on May thirty-first, two thousand

twenty-two.

(f) Notwithstanding any other provision of law to the contrary, on or

before the fifth day each month for the period beginning July, two

thousand twenty-two and ending January, two thousand twenty-three, the

comptroller shall, in consultation with the director of the division of

the budget, transfer from the general fund to the mass transportation

operating assistance fund created by section eighty-eight-a of the state

finance law, the dedicated highway and bridge trust fund established by

section eighty-nine-b of such law, and the dedicated mass transportation

trust fund established by section eighty-nine-c of such law, amounts

equal to the revenue distributed to such funds from the taxes described

in subdivisions (b) and (c) of this section in state fiscal year two

thousand twenty-one--two thousand twenty-two, adjusted by the change in

such amounts projected for state fiscal year two thousand

twenty-two--two thousand twenty-three as if the suspension of such taxes

had not occurred, as reflected in the state fiscal year two thousand

twenty-two--two thousand twenty-three enacted budget.

(g) Every person engaged in the retail sale of motor fuel or Diesel

motor fuel or a distributor of such fuels, shall comply with the

provisions of this section by reducing the prices charged for motor fuel

and Diesel motor fuel in an amount equal to any reduction in taxes

prepaid by the distributor or imposed on retail customers resulting from

the suspension of taxes on motor fuel and Diesel motor fuel under this

section.

* NB There are 3 § 47's