2023 New York Laws › TAX - Tax › Article 1 - Short Title; Definitions; Miscellaneous › 47*3 - Suspension of Certain Taxes on Motor Fuel and Diesel Motor Fuel.

* § 47. Suspension  of  certain  taxes  on motor fuel and Diesel motor
fuel.  (a) Definitions. For purposes of this section:
(1) "Distributor" shall have the same meaning as that term is  defined
in subdivision one of section two hundred eighty-two of this chapter;
(2)  "Motor  fuel" shall have the same meaning as that term is defined
in subdivision two of section two hundred eighty-two of this chapter;
(3) "Diesel motor fuel" shall mean  "highway  diesel  motor  fuel"  as
defined  in  subdivision  sixteen-a of section two hundred eighty-two of
this chapter;
(4) The terms "retail sale", "sale" and  "use"  shall  have  the  same
meanings  as  those  terms  are defined in section eleven hundred one of
this chapter.
(b) Notwithstanding any other law to the contrary, the following taxes
shall be suspended beginning on June first, two thousand twenty-two  and
ending  on December thirty-first, two thousand twenty-two: (1) the taxes
imposed on Diesel motor fuel by subdivision one of section  two  hundred
eighty-two-a,  and  sections  two  hundred  eighty-two-b and two hundred
eighty-two-c of this chapter; (2) the taxes imposed  on  motor  fuel  by
sections  two  hundred  eighty-four,  two  hundred eighty-four-a and two
hundred eighty-four-c of this chapter; and (3) the prepaid  sales  taxes
imposed  on  motor  fuel  and  Diesel  motor  fuel by subdivision (a) of
section eleven hundred two of this chapter.
(c) Notwithstanding any other law to the contrary, beginning  on  June
first,  two thousand twenty-two and ending on December thirty-first, two
thousand twenty-two, the state sales and use taxes imposed  by  sections
eleven  hundred five, eleven hundred nine and eleven hundred ten of this
chapter shall not apply to sales or uses of motor fuel or  Diesel  motor
fuel,  and the provisions of subdivision (e), and paragraphs one and two
of subdivision (m) of section eleven  hundred  eleven  of  this  chapter
shall  be  suspended.  Nothing  in  this  subdivision  shall  affect the
application of the taxes imposed pursuant to the  authority  of  article
twenty-nine of this chapter to motor fuel or Diesel motor fuel.
(d)  The  taxes  described in subdivisions (b) and (c) of this section
shall not be included in the price of motor fuel or  Diesel  motor  fuel
sold for the period beginning on June first, two thousand twenty-two and
ending  on  December thirty-first, two thousand twenty-two. Any retailer
that purchases motor fuel or Diesel motor fuel during such  period  upon
which  such taxes were previously paid and included in the price paid by
such retailer shall be entitled to a refund or credit of such taxes.
(e) Notwithstanding any other law to the contrary, beginning  on  June
first,  two thousand twenty-two and ending on December thirty-first, two
thousand twenty-two, the composite rates of tax applicable for  purposes
of  subdivision  two of section five hundred three-a and subdivision (b)
of section five hundred twenty-three of this chapter shall be determined
without  reference  to  the  suspension  of  the  taxes   described   by
subdivisions  (b)  and  (c) of this section, but shall be computed using
the respective  rates  in  effect  on  May  thirty-first,  two  thousand
twenty-two.
(f)  Notwithstanding any other provision of law to the contrary, on or
before the fifth day each month  for  the  period  beginning  July,  two
thousand  twenty-two  and ending January, two thousand twenty-three, the
comptroller shall, in consultation with the director of the division  of
the  budget,  transfer  from the general fund to the mass transportation
operating assistance fund created by section eighty-eight-a of the state
finance law, the dedicated highway and bridge trust fund established  by
section eighty-nine-b of such law, and the dedicated mass transportation
trust  fund  established  by  section eighty-nine-c of such law, amounts
equal to the revenue distributed to such funds from the taxes  described

in  subdivisions  (b)  and  (c) of this section in state fiscal year two
thousand twenty-one--two thousand twenty-two, adjusted by the change  in
such   amounts   projected   for   state   fiscal   year   two  thousand
twenty-two--two thousand twenty-three as if the suspension of such taxes
had  not  occurred,  as  reflected in the state fiscal year two thousand
twenty-two--two thousand twenty-three enacted budget.
(g) Every person engaged in the retail sale of motor  fuel  or  Diesel
motor  fuel  or  a  distributor  of  such  fuels,  shall comply with the
provisions of this section by reducing the prices charged for motor fuel
and Diesel motor fuel in an amount  equal  to  any  reduction  in  taxes
prepaid by the distributor or imposed on retail customers resulting from
the  suspension  of taxes on motor fuel and Diesel motor fuel under this
section.
* NB There are 3 § 47's