2010 New York Code
TAX - Tax
Article 13-A - (300 - 315) TAX ON PETROLEUM BUSINESSES
301-J - Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax.

§  301-j.  Supplemental petroleum business tax and supplemental tax on
  aviation  gasoline  component  of  aviation  fuel  business   tax.   (a)
  Imposition  of  tax.  (1)  In  addition to the taxes imposed by sections
  three hundred one-a and three hundred one-e of this article, for taxable
  months commencing on or after July first,  nineteen  hundred  ninety-one
  there  is  hereby  imposed  upon every petroleum business subject to tax
  imposed under section three hundred one-a  of  this  article  and  every
  aviation fuel business subject to the aviation gasoline component of the
  tax  imposed  under  section  three  hundred  one-e  of  this article, a
  supplemental monthly tax for each or any part of a taxable  month  at  a
  rate  of four and one-half cents per gallon with respect to the products
  included in each component of the taxes imposed by such  sections  three
  hundred  one-a and the aviation gasoline component of the tax imposed by
  such section three hundred one-e of this article.
    (2)  Provided,  however,  commencing  March  first,  nineteen  hundred
  ninety-seven,  "commercial  gallonage,"  as  such  term  is  defined  in
  subdivision (k) of section three  hundred  of  this  article,  shall  be
  exempt from the measure of the tax imposed under this section.
    (3)  Provided,  further,  commencing  January  first, nineteen hundred
  ninety-seven, "railroad diesel," as such term is defined in  subdivision
  (l)  of  section three hundred of this article, shall be exempt from the
  measure of the tax imposed under this section.
    (4) Provided, further,  commencing  January  first,  nineteen  hundred
  ninety-eight,  a  separate  per  gallon rate shall apply with respect to
  automotive-type diesel motor fuel. Such  rate  shall  be  determined  by
  taking  the  adjusted rate per gallon of tax imposed under paragraph one
  of this subdivision as adjusted in accordance  with  paragraph  five  of
  this  subdivision which commences on such date and subtracting therefrom
  three-quarters  of  one  cent.  On  January  first,   nineteen   hundred
  ninety-nine,  the  automotive-type  diesel  motor  fuel  rate  shall  be
  determined by taking the adjusted rate per gallon of tax  imposed  under
  paragraph  one  of  this  subdivision,  as  adjusted  in accordance with
  paragraph five of this subdivision which  commences  on  such  date  and
  subtracting  therefrom  three-quarters  of  one  cent.  On  April first,
  nineteen hundred ninety-nine, there shall be a new  rate  applicable  to
  such fuel which shall be such adjusted rate of tax per gallon under such
  paragraph  one  of  this  subdivision,  as  adjusted  in accordance with
  paragraph five of  this  subdivision  then  in  effect,  minus  one  and
  three-quarters  cents.  Commencing January first, two thousand, and each
  January thereafter, the per gallon rate  applicable  to  automotive-type
  diesel motor fuel shall be the adjusted rate under paragraph one of this
  subdivision  as  adjusted  in  accordance  with  paragraph  five of this
  subdivision which commences on such date minus  one  and  three-quarters
  cents.  The  resulting  rate  under this paragraph shall be expressed in
  hundredths of a cent.
    (5) Except as herein provided, the  tax  imposed  under  this  section
  shall  be  calculated in the same respective manner as the taxes imposed
  by section three hundred one-a and section three hundred one-e  of  this
  article.  Except for section three hundred one-d and except as otherwise
  provided in this section, all the provisions of this article  applicable
  to  the  taxes imposed by sections three hundred one-a and three hundred
  one-e of this article, shall apply with respect to the supplemental  tax
  imposed  by  this  section to the same extent as if it were respectively
  imposed by such sections.
    (b) Credit, refund or reimbursement with respect to aviation gasoline.
  (i) A credit or refund of the tax paid under this  section  relative  to
  the  tax  imposed on aviation gasoline under section three hundred one-e
  of this article shall be available with  respect  to  aviation  gasoline

which  qualifies for the partial credit or refund under paragraph two of
  subdivision (b) of section three hundred one-e of this article.
    (ii)  A  reimbursement  of the tax paid under this section relative to
  the tax imposed on aviation gasoline under section three  hundred  one-e
  of  this  article  shall  be available with respect to aviation gasoline
  which qualifies for the partial reimbursement under paragraph  three  of
  subdivision  (d)  of section three hundred one-e of this article and for
  which no credit or refund under subparagraph (i) of this  paragraph  was
  provided.
    (iii) The commissioner shall require such documentary proof to qualify
  for  any  credit,  refund  or  reimbursement  of  tax  provided  by this
  paragraph as the commissioner deems appropriate.
    (c) Rate adjustment and surcharge. Commencing January first,  nineteen
  hundred   ninety-two  and  on  the  first  day  of  January  every  year
  thereafter, the rate of the supplemental tax shall be  adjusted  at  the
  same  time  as  the  rates  of  the  components  of the taxes imposed by
  sections three hundred one-a and three hundred one-e  of  this  article,
  and the method of making adjustments to the rate of the supplemental tax
  shall be the same as the method used for such rates.
    (d)  Deposit  and  disposition of revenue. All taxes, and any interest
  and penalties relating thereto, collected or received  with  respect  to
  the  supplemental  petroleum  and  aviation fuel business tax imposed by
  this section up to and including March  thirty-first,  nineteen  hundred
  ninety-three  shall  be  deposited  and  disposed  of  pursuant  to  the
  provisions of section one hundred seventy-one-a of this chapter.  Except
  as  otherwise  provided,  on  and  after  April  first, nineteen hundred
  ninety-three,  all  taxes,  and  any  interest  and  penalties  relating
  thereto,  collected  or  received  in  any  month  with  respect to such
  supplemental petroleum and aviation fuel business tax  imposed  by  this
  section,  together with any other moneys specified in this chapter to be
  deposited under this subdivision, shall be deposited, on or  before  the
  fifteenth  day  of  each  succeeding  month,  proportionately  into  the
  following dedicated fund accounts without priority; sixty-three  percent
  in  the  dedicated highway and bridge trust fund established pursuant to
  section eighty-nine-b of the state finance law, thirty-four  percent  in
  the  dedicated  mass  transportation  trust fund established pursuant to
  section eighty-nine-c of the state finance  law  to  be  distributed  as
  follows:  eighty-five  percent  of such amount shall be allocated to the
  New York city transit authority and  its  subsidiaries  and  the  Staten
  Island  rapid  transit  operating  authority and fifteen percent of such
  amount shall be allocated to the Long Island Rail Road Company and metro
  north commuter railroad company in accordance with  the  procedures  for
  payment  and  distribution specified in section one thousand two hundred
  seventy-c of  the  public  authorities  law,  for  payment,  subject  to
  appropriation,  to  the  metropolitan transportation authority dedicated
  tax fund established pursuant to section twelve hundred seventy-c of the
  public authorities  law,  and  three  percent  in  such  dedicated  mass
  transportation  trust  fund to be distributed, subject to appropriation,
  for purposes authorized by section eighty-nine-c of  the  state  finance
  law,  to  entities  other than the mass transit operating agencies which
  receive money from the metropolitan transportation  authority  dedicated
  tax  fund.  Notwithstanding  any general or special law to the contrary,
  other than a law which makes specific reference to this sentence of this
  section, so long as such metropolitan transportation authority dedicated
  tax  fund  shall  exist,  any  appropriation  from  the  dedicated  mass
  transportation  trust fund to the metropolitan transportation authority,
  its  affiliates  or  its  subsidiaries  shall  be  deemed   to   be   an
  appropriation to the metropolitan transportation authority and the total

amount  paid pursuant to such appropriation or appropriations or section
  thirty-one  of  chapter  fifty-six  of  the  laws  of  nineteen  hundred
  ninety-three  including  the  second  clause  of  the  first sentence of
  subdivisions  a  and  b thereof, shall be deposited to such metropolitan
  transportation  authority  dedicated  tax  fund   and   distributed   in
  accordance  with  the  provisions of section twelve hundred seventy-c of
  the public authorities law.
    Prior  to  making  deposits  as  provided  in  this  subdivision,  the
  comptroller  shall  retain such amount as the commissioner may determine
  to be necessary, subject to the approval of the director of the  budget,
  for  reasonable  costs of the department in administering and collecting
  the taxes deposited pursuant to this subdivision  and  for  refunds  and
  reimbursements  with respect to such taxes, out of which the comptroller
  shall pay any refunds or reimbursements of such taxes to which taxpayers
  shall be entitled. Provided,  further,  however,  that,  prior  to  such
  deposit,  from  the  amounts  so collected or received during the period
  commencing on January first, nineteen hundred ninety-four and ending  on
  March thirty-first, nineteen hundred ninety-four, an amount equal to the
  portion  of  the  taxes, interest and penalties so received or collected
  resulting from the amendments made by  sections  forty-two,  forty-three
  and  forty-four  of  chapter fifty-seven of the laws of nineteen hundred
  ninety-three  shall  be  deposited  and  disposed  of  pursuant  to  the
  provisions  of  subdivision  one of section one hundred seventy-one-a of
  this chapter.