2010 New York Code
TAX - Tax
Article 12-A - (282 - 289-F) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
284 - Tax imposed.

§  284.  Tax imposed. 1.  There is hereby levied and imposed an excise
  tax of four cents per gallon upon motor fuel (a) imported into or caused
  to be imported into the state by a distributor  for  use,  distribution,
  storage  or  sale  in  the  state  or upon motor fuel which is produced,
  refined, manufactured or compounded by a distributor in the state (which
  acts shall hereinafter in this subdivision be encompassed by the  phrase
  "imported or manufactured") or (b) if the tax has not been imposed prior
  to its sale in this state, which is sold by a distributor (which act, in
  conjunction   with   the   acts  described  in  paragraph  (a)  of  this
  subdivision, shall hereinafter in this article  be  encompassed  by  the
  phrase   "imported,   manufactured  or  sold"),  except  when  imported,
  manufactured or sold under circumstances which preclude  the  collection
  of  such  tax by reason of the United States constitution and of laws of
  the  United  States  enacted  pursuant  thereto  or  when  imported   or
  manufactured  by  an  organization  described in paragraph one or two of
  subdivision (a) of section eleven hundred sixteen of this chapter  or  a
  hospital  included  in  the organizations described in paragraph four of
  such subdivision for its own use or consumption and except kero-jet fuel
  when imported or manufactured by an airline for use  in  its  airplanes.
  Provided, further, no motor fuel shall be included in the measure of the
  tax  unless  it shall have previously come to rest within the meaning of
  federal decisional law interpreting the United States constitution.  All
  tax  for  the period for which a return is required to be filed shall be
  due on the date limited for the filing of the return  for  such  period,
  regardless  of whether a return is filed by such distributor as required
  by this article or whether the return which is filed correctly shows the
  amount of tax due.
    2. If, prior to April first, nineteen hundred forty-seven, a  contract
  of  sale  of  motor  fuel  shall  have  been  made, and delivery thereof
  pursuant to such contract is made within the state  thereafter,  from  a
  stock  of  motor  fuel  which,  at  the  time of the taking of such fuel
  therefrom for such delivery, is subject  to  the  taxing  power  of  the
  state,  the  vendor  shall  be deemed a distributor, for the purposes of
  this article, and such motor fuel shall be deemed to be sold, and  shall
  be subject to such tax, at the time of such delivery.