2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
300 - General definitions.

§ 300. General definitions.--As used in this article:
    (a) The term "corporation" includes a corporation, joint-stock company
  or  association  and  any  business  conducted  by a trustee or trustees
  wherein interest or ownership  is  evidenced  by  certificate  or  other
  written  instrument.  "Corporation"  shall  also include any corporation
  whose business is being conducted by  any  receiver,  referee,  trustee,
  assignee  or  other  fiduciary, or any officer or agent appointed by any
  court and any dissolved corporation which continues to conduct business.
    (b) The term "petroleum business" means: (1)  With  respect  to  motor
  fuel,  every corporation and unincorporated business (i) importing motor
  fuel or causing motor fuel to  be  imported  into  the  state  for  use,
  distribution, storage or sale in the state, or (ii) producing, refining,
  manufacturing or compounding motor fuel in the state. Provided, however,
  a  corporation  or  unincorporated  business  which  has  been  issued a
  liquefied  petroleum  gas  fuel  permit  under   section   two   hundred
  eighty-three-c  of  this  chapter  and  which does not import motor fuel
  other than liquefied petroleum gas fuel or cause motor fuel  other  than
  liquefied  petroleum  gas  fuel  to  be imported into the state for use,
  distribution,  storage  or  sale  in  the  state  or  produce,   refine,
  manufacture  or  compound  motor fuel other than liquefied petroleum gas
  fuel in the state shall not be  considered  a  petroleum  business  with
  respect  to  motor fuel within the meaning of this paragraph. Motor fuel
  brought into this state in the ordinary fuel tank  connecting  with  the
  engine  of  a  motor  vehicle,  airplane, or other conveyance, but not a
  vessel (other than a recreational motor boat  or  a  commercial  fishing
  vessel, as defined in subdivision (j) of this section, if the motor fuel
  imported  into and consumed in this state is used to operate such vessel
  while it is engaged in the harvesting of fish for  sale),  propelled  by
  the use of such motor fuel and to be used only in the operation thereof,
  shall  not be deemed imported within the meaning of this article, if not
  removed from such tank except as used in the propulsion of such engine.
    (2)  With  respect  to  diesel  motor  fuel,  every  corporation   and
  unincorporated  business  (i)  importing  diesel  motor  fuel or causing
  diesel motor fuel to be imported into the state for  use,  distribution,
  storage or sale in the state, (ii) producing, refining, manufacturing or
  compounding  diesel  motor  fuel within the state, (iii) engaging in the
  enhancement of diesel motor fuel within the state, (iv) making a sale or
  use of diesel motor fuel in the state, other than a retail sale  not  in
  bulk  or  self-use  of diesel motor fuel which has been the subject of a
  retail sale to such  corporation  or  unincorporated  business,  or  (v)
  registered  by  the department of taxation and finance as a "distributor
  of kero-jet fuel only" pursuant to the provisions of subdivision two  of
  section  two  hundred  eighty-two-a  of  this chapter. Diesel motor fuel
  brought into this state in the ordinary fuel tank  connecting  with  the
  engine  of  a  motor  vehicle,  airplane  or other conveyance, but not a
  vessel (other than a recreational motor boat  or  a  commercial  fishing
  vessel as defined in subdivision (j) of this section if the diesel motor
  fuel  imported  into  and consumed in this state is used to operate such
  vessel while it  is  engaged  in  the  harvesting  of  fish  for  sale),
  propelled  by  the  use of such diesel motor fuel and to be used only in
  the operation thereof, shall not be deemed imported within  the  meaning
  of  this  article,  if  not removed from such tank except as used in the
  propulsion of such engine.
    (3) With respect to residual petroleum product, every corporation  and
  unincorporated  business  (i)  importing  residual  petroleum product or
  causing residual petroleum product to be imported  into  the  state  for
  use,  distribution,  storage  or  sale  in  the  state,  (ii) producing,
  refining, manufacturing or compounding residual petroleum product in the

state, or (iii) making a sale or use of residual  petroleum  product  in
  the  state other than a self-use of residual petroleum product which has
  been the subject of a retail sale to such corporation or  unincorporated
  business.
    (c) (1) The term (A) "diesel motor fuel" means such term as defined in
  subdivision  fourteen  of section two hundred eighty-two of this chapter
  and regulations thereunder including any regulations relating to product
  specifically designated "No. 4 diesel fuel" and not suitable as  a  fuel
  used in the operation of a motor vehicle engine, and
    (B)  "enhanced  diesel  motor  fuel"  means  such  term  as defined in
  subdivision sixteen of section two hundred eighty-two of  this  chapter,
  and
    (C)(i)  "nonautomotive  type diesel motor fuel" as used in relation to
  the rates of the tax imposed by section  three  hundred  one-a  of  this
  article means any diesel motor fuel, as described in subparagraph (A) of
  this  paragraph,  which  would  be  excluded  from the diesel motor fuel
  excise tax imposed by section two hundred eighty-two-a of  this  chapter
  solely  by  reason of the enumerated exclusions based on ultimate use of
  the product set forth in paragraph (b)  of  subdivision  three  of  such
  section,  and  (ii)  "automotive-type  diesel  motor  fuel"  as  used in
  relation to the rates of tax imposed by such section three hundred one-a
  means diesel motor fuel which is  not  nonautomotive-type  diesel  motor
  fuel.
    (2)  As  used  in  this  article,  references  to persons or petroleum
  businesses  registered  under  article  twelve-A  of  this  chapter   as
  distributors  of  diesel  motor  fuel  shall include all such persons or
  petroleum businesses registered under such article  as  distributors  of
  diesel  motor  fuel  and persons or petroleum businesses operating under
  valid limited registrations relating to persons or petroleum  businesses
  making  retail  sales  of  diesel motor fuel to consumers solely for the
  purposes described in subparagraph (i) of paragraph (b)  of  subdivision
  three  of  section  two  hundred  eighty-two-a of this chapter, but such
  references shall not include persons and petroleum businesses registered
  as "distributors of kero-jet fuel only" pursuant to  the  provisions  of
  subdivision two of section two hundred eighty-two-a of this chapter.
    (d)  The  term  "motor fuel" means such term as defined in subdivision
  two of section two hundred eighty-two of this chapter.
    (e) The term "residual petroleum product" means the  topped  crude  of
  refinery  operations  which includes products commonly designated by the
  petroleum refining industry as "No. 5 Fuel oil", "No. 6  Fuel  oil"  and
  "bunker  C".  It  shall also include the special grade of diesel product
  specifically designated "No. 4 diesel fuel" and not suitable as  a  fuel
  used in the operation of a motor vehicle engine.
    (f)  The  term  "taxable  month"  means  a  calendar month or any part
  thereof during which a petroleum business is subject to tax  under  this
  article.
    (g)  The  term  "use"  as  applied to motor fuel and diesel motor fuel
  shall have the same meaning as set forth in subdivision (e)  of  section
  eleven  hundred two of this chapter and such meaning shall also apply to
  residual petroleum product as if such subdivision specifically  referred
  to the use of such residual product in addition to motor fuel and diesel
  motor fuel.
    (h)  The  term  "unincorporated business" means any trade, business or
  occupation conducted, engaged in or being liquidated by an individual or
  unincorporated entity, including  a  partnership,  joint  venture,  sole
  proprietorship,  unincorporated association, fiduciary, or a corporation
  in liquidation. The performance of  services  by  an  individual  as  an
  employee or as an officer or director of a corporation or unincorporated

entity,  or  as  a  fiduciary,  shall  not  be  deemed an unincorporated
  business, unless such services constitute part of a business,  trade  or
  occupation regularly carried on by such individual.
    (i)  "commercial  fisherman" means a person licensed by an appropriate
  federal or state agency for the purpose of engaging  in  the  commercial
  harvesting of fish and who is engaged in the business of harvesting fish
  for  sale.  In determining whether or not a business is being conducted,
  consideration shall be given to the amount of time, capital  and  effort
  that  is  consumed by, as well as the percent of total gross income from
  all sources derived from the harvesting of fish for sale.
    (j) "commercial fishing vessel" means a vessel which is used  directly
  and predominantly in the harvesting of fish for sale and, if such vessel
  is  required  to be documented with the United States Coast Guard, it is
  currently documented with the  United  States  Coast  Guard  and  has  a
  current fisheries endorsement on such documentation.
    (k)    "Commercial   gallonage"   means   gallonage   (1)   which   is
  nonautomotive-type diesel motor fuel (which is not enhanced diesel motor
  fuel) or residual petroleum product, (2) which is included in  the  full
  measure  of  the  nonautomotive-type  diesel motor fuel component or the
  residual petroleum product component of the tax  imposed  under  section
  three  hundred  one-a  of this article, and (3) which does not (and will
  not) qualify (A) for the utility credit or reimbursement provided for in
  section three hundred one-d  of  this  article,  (B)  as  "manufacturing
  gallonage",  as such term is defined in subdivision (m) of this section,
  (C) for  the  not-for-profit  organization  exemption  provided  for  in
  subdivision  (h)  of section three hundred one-b of this article, or (D)
  for the heating exemption provided for in paragraph two  of  subdivision
  (d)  of  section  three  hundred  one-b  of  this article or the heating
  reimbursement provided for  in  paragraph  two  of  subdivision  (a)  of
  section  three hundred one-c of this article. No gallonage shall qualify
  as "commercial gallonage" where such gallonage is eligible for  the  (i)
  utility  credit  or reimbursement under such section three hundred one-d
  of  this  article,  (ii)  if  before  January  first,  nineteen  hundred
  ninety-eight,   the   manufacturing  exemption  or  reimbursement  under
  paragraph one of subdivision (b) of section three hundred one-j of  this
  article   and,   if   on   or  after  January  first,  nineteen  hundred
  ninety-eight, the "manufacturing  exemption"  under  paragraph  four  of
  subdivision  (f)  of  section three hundred one-a of this article, (iii)
  the not-for-profit  organization  exemption  under  subdivision  (h)  of
  section  three  hundred one-b of this article, or (iv) heating exemption
  provided for in paragraph  two  of  subdivision  (d)  of  section  three
  hundred  one-b of this article or the heating reimbursement provided for
  in paragraph two of subdivision (a) of section three  hundred  one-c  of
  this  article.  The commissioner shall require such documentary proof to
  substantiate the classification of product as "commercial gallonage"  as
  the commissioner deems appropriate.
    (l)  "Railroad diesel" means diesel motor fuel for use and consumption
  directly  and  exclusively  in  the  operation  of  a  locomotive  or  a
  self-propelled  vehicle  run only on rails or tracks, but only if either
  (1) all such fuel is delivered into a  storage  facility  which  is  not
  equipped  with  a  hose  or  other  apparatus  by which such fuel can be
  dispensed into the fuel tank of a motor vehicle  and  such  facility  is
  used  only  to fuel such locomotives or such self-propelled vehicles, or
  (2) in accordance with the terms of sale, all  such  fuel  is  delivered
  directly  into  the  tank  of  a  locomotive  or self-propelled vehicle.
  Provided, however, that a sale to a purchaser who will use  such  diesel
  motor  fuel  as  "railroad  diesel"  shall be evidenced by a certificate
  signed by the purchaser stating that such diesel motor fuel will be used

and consumed as prescribed in this subdivision and the commissioner  may
  require such other information as the commissioner deems appropriate.
    (m)  "Manufacturing  gallonage"  means  residual  petroleum product or
  diesel motor fuel (which is not enhanced diesel  motor  fuel)  used  and
  consumed directly and exclusively in the production of tangible personal
  property  for sale by manufacturing, processing or assembly, but only if
  all of such fuel or product is delivered on the manufacturing  site  and
  is  consumed  other  than  on the highways of this state. "Manufacturing
  gallonage" shall in no event include diesel motor fuel  delivered  at  a
  filling  station  or  into a repository which is equipped with a hose or
  other apparatus by which such fuel can be dispensed into the  fuel  tank
  of  a  motor  vehicle.  The  commissioner shall require such documentary
  proof to substantiate the classification of  product  as  "manufacturing
  gallonage" as the commissioner deems appropriate.
    (n)  The term "passenger commuter ferry" means a vessel providing mass
  transportation service. A vessel shall be providing mass  transportation
  service  (1)  if it is recognized, as such, by an organization described
  in paragraph one or two of subdivision (a)  of  section  eleven  hundred
  sixteen  of this chapter, or (2) the commissioner designates such vessel
  as performing such service based on industry or regulatory practice.
    * (o) The term "E85" shall have the same  meaning  as  in  subdivision
  twenty-two of section two hundred eighty-two of this chapter.
    * NB Repealed September 1, 2011
    * (p)  The  term  "B20"  shall have the same meaning as in subdivision
  twenty-three of section two hundred eighty-two of this chapter.
    * NB Repealed September 1, 2011
    * (q) The term "CNG" shall have the same  meaning  as  in  subdivision
  twenty-four of section two hundred eighty-two of this chapter.
    * NB Repealed September 1, 2011
    * (r)   The  term  "hydrogen"  shall  have  the  same  meaning  as  in
  subdivision twenty-five  of  section  two  hundred  eighty-two  of  this
  chapter.
    * NB Repealed September 1, 2011