2023 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.