NY Tax L § 282-C (2021)
2021 New York Laws TAX - Tax Article 12-A - Tax on Gasoline and Similar Motor Fuel 282-C - Supplemental Diesel Motor Fuel Tax.

§  282-c. Supplemental Diesel motor fuel tax. In addition to the taxes   imposed  by  sections  two  hundred   eighty-two-a   and   two   hundred   eighty-two-b of this chapter, a like tax shall be imposed at the rate of   one  cent  per  gallon  upon  the sale or use within the state of Diesel   motor fuel or upon the delivery  of  Diesel  motor  fuel  to  a  filling   station  or  into  the  fuel  tank  of  a  motor  vehicle for use in the   operation thereof. Except for paragraph  (b)  of  subdivision  three  of   section  two  hundred  eighty-nine-c, all the provisions of this article   shall apply with respect to the supplemental tax imposed by this section   to the same extent as if it were imposed by  said  section  two  hundred   eighty-two-a.  On  and  after the first day of October, nineteen hundred   seventy-two, twenty-five per  centum  of  the  monies  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 established pursuant to the provisions of  section  eighty-nine  of   the  state  finance  law.  Beginning  on  April  first, nineteen hundred   eighty-three, twenty-five per centum  of  the  monies  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 established pursuant to the provisions of section eighty-nine-a  of   the  state  finance  law.  Beginning  on  April  first, nineteen hundred   ninety, an additional twelve and  one-half  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, an additional twelve and  one-half  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-one, an additional twelve and one-half 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, an additional twelve and one-half 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  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 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.