2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
283-D - Direct payment permit with respect to dyed Diesel motor fuel used as residential or commercial heating oil.

§  283-d. Direct payment permit with respect to dyed Diesel motor fuel
  used as residential or commercial heating oil. 1. The commissioner, upon
  the  application  of  a  person  registered  under  this  article  as  a
  distributor  of  Diesel motor fuel, may issue a direct payment permit to
  such person for the payment of tax liability  under  this  article  with
  respect  to  dyed Diesel motor fuel which is certified to be used solely
  for residential or commercial heating oil, if: (a) such person,  at  the
  time of application, meets all the requirements described in section two
  hundred  eighty-two-a  of  this article and any other requirements under
  this article relating to Diesel motor fuel distributors, (b)  there  has
  been  timely  filing  and payment of tax liability with respect to taxes
  under this chapter (excluding those taxes  timely  protested),  by  such
  person,  any  officer,  director  or partner of such person, shareholder
  directly or indirectly owning more than ten percent  of  the  number  of
  shares  of stock of such person entitling the holder thereof to vote for
  the election of directors or trustees, or any shareholder or employee of
  such person under a duty to file a  return  under  or  pursuant  to  the
  authority of this article or pay the taxes imposed by or pursuant to the
  authority  of  this  article on behalf of such person (the provisions of
  subdivision ten of section two  hundred  eighty-three  of  this  article
  shall  apply  to  the  provisions of this paragraph), (c) such person is
  engaged primarily in  the  retail  sale  of  residential  or  commercial
  heating oil and does not make wholesale sales of Diesel motor fuel other
  than in the circumstances described in clause (B) of subparagraph (i) of
  paragraph  (c)  of subdivision three of section two hundred eighty-two-a
  of this article, and (d) such person files  a  bond  or  other  security
  covering potential tax liability under this chapter with respect to such
  dyed Diesel motor fuel.
    2.  The  permit  issued under this section shall allow the holder of a
  current permit to pay any  tax  liability  arising  under  this  article
  directly  to  the  commissioner,  and  when granted, the permit shall be
  subject  to  such  terms  and  conditions  as  are  specified   by   the
  commissioner.
    3.  The  commissioner  may  suspend  or revoke a direct payment permit
  where the permit holder fails to comply with any of  the  provisions  of
  this  article,  any rule promulgated by the commissioner with respect to
  this article or any term or condition specified by the commissioner. The
  notice  and  hearing  provisions  applicable  to  the   revocation   and
  suspension of the registration of distributors under section two hundred
  eighty-three   of  this  article  shall  apply  to  the  suspension  and
  revocation of direct payment permits.
    4. Notwithstanding any provision of law to the contrary, from time  to
  time  in  order to disseminate current information, the commissioner may
  disclose information identifying the persons who  have  been  granted  a
  permit  under  this  section  and  those persons whose permits have been
  suspended or revoked.