2015 New York Laws
TAX - Tax
Article 12-A - (Tax) TAX ON GASOLINE AND SIMILAR MOTOR FUEL
284-A - Additional motor fuel tax.

  284-a. Additional motor fuel tax. In addition to the tax imposed by
  section two hundred eighty-four of this chapter, a  like  tax  shall  be
  imposed  at the rate of three cents per gallon upon motor fuel imported,
  manufactured or sold within this  state  by  a  distributor.  Except  as
  otherwise  provided  in this section, all the provisions of this article
  except subdivision two of section  two  hundred  eighty-nine-e  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-four.   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, 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.