{"data":{"id":"us-ny/n.y.-tax-law-1812-d","jurisdiction":"us-ny","citation":"N.Y. Tax Law § 1812-d","heading":"Person not licensed as transporter","body":"§ 1812-d. Person not licensed as transporter. (a) Any person who,\nwhile not licensed as importing transporter pursuant to the provisions\nof article twelve-A of this chapter, transports motor fuel in the state\nwhich is being imported into the state for use, distribution, storage or\nsale in the state, shall be guilty of a misdemeanor.\n  (b) Any person who, while not licensed as an importing transporter\npursuant to the provisions of article twelve-A of this chapter,\noff-loads motor fuel into a facility located within the state where such\nmotor fuel is being imported into the state for use, distribution,\nstorage or sale in the state, shall be guilty of a misdemeanor.\nProvided, however, any person who, while not licensed as an importing\ntransporter pursuant to the provisions of article twelve-A of this\nchapter, off-loads two thousand nine hundred gallons or more of motor\nfuel in a thirty day period into a facility located within the state\nwhere such motor fuel is being imported into the state for use,\ndistribution, storage or sale in the state, shall be guilty of a class E\nfelony.\n  (c) Any person who, while not licensed as an exporting transporter\npursuant to the provisions of article twelve-A of this chapter,\ntransports motor fuel in this state where such fuel is being exported\nfrom a point in this state to without the state, shall be guilty of a\nmisdemeanor.","path":["Tax Law","Article 37. Crimes and Other Offenses, Seizures and Forfeitures","Part 3. Other Taxes"],"source_url":"https://legislation.nysenate.gov/api/3/laws/TAX/1812-D","current_through":"2026-09-11","vintage":"","retrieved_at":"2026-09-14T19:32:45Z","sha256":"5676ad8b3ffddf432d2fa06f0df45353010f296c93a07ce5411ee463d0d8fa39","source_id":"us-ny","stale":false,"prev":"us-ny/n.y.-tax-law-1812-c","next":"us-ny/n.y.-tax-law-1812-e"},"notice":"GroundRules: Original legal text. Not legal advice."}