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2016 New York Laws
TAX - Tax
Article 13-A - (Tax) TAX ON PETROLEUM BUSINESSES
305 - Exempt entities.

NY Tax L § 305 (2016) What's This?
  305.    Exempt entities.--No corporation or unincorporated business
  shall be a petroleum business subject to tax under this article  because
  it  imported  or  caused  motor  fuel,  diesel  motor  fuel  or residual
  petroleum product to be imported into this state or  produced,  refined,
  manufactured  or compounded such products in this state where such motor
  fuel, diesel motor fuel or residual petroleum product is exclusively for
  the use and consumption of such corporation or  unincorporated  business
  and  such  corporation  or  incorporated  business  is  an  organization
  described in subdivision (a) of section eleven hundred sixteen  of  this
  chapter.

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