2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
282-B - Additional Diesel motor fuel tax.

§  282-b.  Additional  Diesel  motor  fuel tax. In addition to the tax
  imposed by section two hundred eighty-two-a of this chapter, a like  tax
  shall  be imposed at the rate of three cents per gallon upon sale or use
  within the state of Diesel motor fuel or upon  the  delivery  of  Diesel
  motor fuel to a filling station or into the fuel tank of a motor vehicle
  for  use  in the operation thereof. Except as otherwise provided in this
  section, all of the provisions 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-two-a.  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 one,
  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.