N.Y. TAX Law § 284-C — New York Code / Act TAX / Article 12-A / Section 284-C
Supplemental motor fuel tax
Status: in_force

§ 284-c. Supplemental motor fuel tax. In addition to the taxes imposed\nby sections two hundred eighty-four and two hundred eighty-four-a of\nthis chapter, a like tax shall be imposed at the rate of one cent per\ngallon upon motor fuel imported, manufactured or sold within this state\nby a distributor. Except for paragraph (b) of subdivision three of\nsection two hundred eighty-nine-c, all the provisions of this article\nshall apply with respect to the supplemental tax imposed by this section\nto the same extent as if it were imposed by said section two hundred\neighty-four. On and after the first day of October, nineteen hundred\nseventy-two, twenty-five per centum of the monies received by the\ndepartment pursuant to the provisions of this section shall be deposited\nto the credit of the emergency highway reconditioning and preservation\nfund established pursuant to the provisions of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\neighty-three, twenty-five per centum of the monies received by the\ndepartment pursuant to the provisions of this section shall be deposited\nto the credit of the emergency highway construction and reconstruction\nfund established pursuant to the provisions of section eighty-nine-a of\nthe state finance law. Beginning on April first, nineteen hundred\nninety, an additional twelve and one-half per centum of the monies\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway reconditioning\nand preservation fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\nninety, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway construction\nand reconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, nineteen hundred\nninety-one, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway reconditioning\nand preservation fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\nninety-one, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway construction\nand reconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, two thousand three,\nall of the moneys received by the department pursuant to the provisions\nof this section shall be deposited in the dedicated fund accounts\npursuant to subdivision (d) of section three hundred one-j of this\nchapter.\n