2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 300 - General Definitions.

§ 300. General definitions.--As used in this article:
(a) The term "corporation" includes a corporation, joint-stock company
or  association  and  any  business  conducted  by a trustee or trustees
wherein interest or ownership  is  evidenced  by  certificate  or  other
written  instrument.  "Corporation"  shall  also include any corporation
whose business is being conducted by  any  receiver,  referee,  trustee,
assignee  or  other  fiduciary, or any officer or agent appointed by any
court and any dissolved corporation which continues to conduct business.
(b) The term "petroleum business" means: (1)  With  respect  to  motor
fuel,  every corporation and unincorporated business (i) importing motor
fuel or causing motor fuel to  be  imported  into  the  state  for  use,
distribution, storage or sale in the state, or (ii) producing, refining,
manufacturing or compounding motor fuel in the state. Provided, however,
a  corporation  or  unincorporated  business  which  has  been  issued a
liquefied  petroleum  gas  fuel  permit  under   section   two   hundred
eighty-three-c  of  this  chapter  and  which does not import motor fuel
other than liquefied petroleum gas fuel or cause motor fuel  other  than
liquefied  petroleum  gas  fuel  to  be imported into the state for use,
distribution,  storage  or  sale  in  the  state  or  produce,   refine,
manufacture  or  compound  motor fuel other than liquefied petroleum gas
fuel in the state shall not be  considered  a  petroleum  business  with
respect  to  motor fuel within the meaning of this paragraph. Motor fuel
brought into this state in the ordinary fuel tank  connecting  with  the
engine  of  a  motor  vehicle,  airplane, or other conveyance, but not a
vessel (other than a recreational motor boat  or  a  commercial  fishing
vessel, as defined in subdivision (j) of this section, if the motor fuel
imported  into and consumed in this state is used to operate such vessel
while it is engaged in the harvesting of fish for  sale),  propelled  by
the use of such motor fuel and to be used only in the operation thereof,
shall  not be deemed imported within the meaning of this article, if not
removed from such tank except as used in the propulsion of such engine.
(2)  With  respect  to  diesel  motor  fuel,  every  corporation   and
unincorporated  business  (i)  importing  diesel  motor  fuel or causing
diesel motor fuel to be imported into the state for  use,  distribution,
storage or sale in the state, (ii) producing, refining, manufacturing or
compounding  diesel  motor fuel within the state, (iii) making a sale or
use of diesel motor fuel in the state, other than a retail sale  not  in
bulk  or  self-use  of diesel motor fuel which has been the subject of a
retail sale to such corporation  or  unincorporated  business,  or  (iv)
registered  by  the  department as a "distributor of kero-jet fuel only"
pursuant to the provisions of subdivision two  of  section  two  hundred
eighty-two-a  of this chapter. Diesel motor fuel brought into this state
in the ordinary fuel tank connecting with the engine of a motor vehicle,
airplane  or  other  conveyance,  but  not  a  vessel  (other   than   a
recreational  motor  boat  or  a commercial fishing vessel as defined in
subdivision (j) of this section if the diesel motor fuel  imported  into
and  consumed  in  this state is used to operate such vessel while it is
engaged in the harvesting of fish for sale), propelled  by  the  use  of
such  diesel  motor  fuel  and to be used only in the operation thereof,
shall not be deemed imported within the meaning of this article, if  not
removed from such tank except as used in the propulsion of such engine.
(3)  With respect to residual petroleum product, every corporation and
unincorporated business (i)  importing  residual  petroleum  product  or
causing  residual  petroleum  product  to be imported into the state for
use, distribution,  storage  or  sale  in  the  state,  (ii)  producing,
refining, manufacturing or compounding residual petroleum product in the
state,  or  (iii)  making a sale or use of residual petroleum product in
the state other than a self-use of residual petroleum product which  has

been  the subject of a retail sale to such corporation or unincorporated
business.
(c)  The  terms  (1) "diesel motor fuel" means such term as defined in
subdivision fourteen of section two hundred eighty-two of this  chapter,
and
(2)  "highway  diesel  motor  fuel"  means  such  term  as  defined in
subdivision sixteen-a of section two hundred eighty-two of this chapter,
and
(3) "non-highway diesel motor fuel" means  such  term  as  defined  in
subdivision sixteen of section two hundred eighty-two of this chapter.
(4)  As  used  in  this  article,  references  to persons or petroleum
businesses  registered  under  article  twelve-A  of  this  chapter   as
distributors  of  diesel  motor  fuel  shall include all such persons or
petroleum businesses registered under such article  as  distributors  of
diesel  motor  fuel  and persons or petroleum businesses operating under
valid limited registrations relating to persons or petroleum  businesses
making  retail  sales  of  diesel motor fuel to consumers solely for the
purposes described in subparagraph (i) of paragraph (b)  of  subdivision
three  of  section  two  hundred  eighty-two-a of this chapter, but such
references shall not include persons and petroleum businesses registered
as "distributors of kero-jet fuel only" pursuant to  the  provisions  of
subdivision two of section two hundred eighty-two-a of this chapter.
(d)  The  term  "motor fuel" means such term as defined in subdivision
two of section two hundred eighty-two of this chapter.
(e) The term "residual petroleum product" means the  topped  crude  of
refinery  operations  which includes products commonly designated by the
petroleum refining industry as "No. 5 Fuel oil", "No. 6  Fuel  oil"  and
"bunker  C".  It  shall also include the special grade of diesel product
specifically designated "No. 4 diesel fuel" and not suitable as  a  fuel
used in the operation of a motor vehicle engine.
(f)  The  term  "taxable  month"  means  a  calendar month or any part
thereof during which a petroleum business is subject to tax  under  this
article.
(g)  The  term  "use"  as  applied to motor fuel and diesel motor fuel
shall have the same meaning as set forth in subdivision (e)  of  section
eleven  hundred two of this chapter and such meaning shall also apply to
residual petroleum product as if such subdivision specifically  referred
to the use of such residual product in addition to motor fuel and diesel
motor fuel.
(h)  The  term  "unincorporated business" means any trade, business or
occupation conducted, engaged in or being liquidated by an individual or
unincorporated entity, including  a  partnership,  joint  venture,  sole
proprietorship,  unincorporated association, fiduciary, or a corporation
in liquidation. The performance of  services  by  an  individual  as  an
employee or as an officer or director of a corporation or unincorporated
entity,  or  as  a  fiduciary,  shall  not  be  deemed an unincorporated
business, unless such services constitute part of a business,  trade  or
occupation regularly carried on by such individual.
(i)  "commercial  fisherman" means a person licensed by an appropriate
federal or state agency for the purpose of engaging  in  the  commercial
harvesting of fish and who is engaged in the business of harvesting fish
for  sale.  In determining whether or not a business is being conducted,
consideration shall be given to the amount of time, capital  and  effort
that  is  consumed by, as well as the percent of total gross income from
all sources derived from the harvesting of fish for sale.
(j) "commercial fishing vessel" means a vessel which is used  directly
and predominantly in the harvesting of fish for sale and, if such vessel
is  required  to be documented with the United States Coast Guard, it is

currently documented with the  United  States  Coast  Guard  and  has  a
current fisheries endorsement on such documentation.
(k)  "Commercial  gallonage"  means gallonage (1) which is non-highway
diesel motor fuel or residual petroleum product, (2) which  is  included
in  the  full  measure of the non-highway diesel motor fuel component or
the residual petroleum  product  component  of  the  tax  imposed  under
section  three  hundred  one-a  of this article, (3) which does not (and
will not) qualify (A) for the utility credit or  reimbursement  provided
for   in   section   three   hundred  one-d  of  this  article,  (B)  as
"manufacturing gallonage", as such term is defined in subdivision (m) of
this section, (C) for the not-for-profit organization exemption provided
for in subdivision (h) of section three hundred one-b of  this  article,
or  (D)  for  the  heating  exemption  provided  for in paragraph two of
subdivision (d) of section three hundred one-b of this  article  or  the
heating  reimbursement  provided for in paragraph two of subdivision (a)
of section three hundred one-c of this article, and (4) which  will  not
be used nor has been used in the fuel tank connecting with the engine of
a  vessel.  No  gallonage  shall qualify as "commercial gallonage" where
such gallonage is eligible for the (i) utility credit  or  reimbursement
under   such   section   three  hundred  one-d  of  this  article,  (ii)
"manufacturing exemption" under paragraph three of  subdivision  (f)  of
section  three  hundred  one-a  of  this  article,  (iii) not-for-profit
organization exemption under subdivision (h) of  section  three  hundred
one-b  of  this  article,  or  (iv)  heating  exemption  provided for in
paragraph two of subdivision (d) of section three hundred one-b of  this
article  or  the  heating reimbursement provided for in paragraph two of
subdivision (a) of section three hundred  one-c  of  this  article.  The
commissioner  shall  require  such documentary proof to substantiate the
classification of product as "commercial gallonage" as the  commissioner
deems appropriate.
(l)  "Railroad diesel" means non-highway diesel motor fuel for use and
consumption directly and exclusively in the operation of a locomotive or
a self-propelled vehicle run only on rails or tracks, but only if either
(1) all such fuel is delivered into a  storage  facility  which  is  not
equipped  with  a  hose  or  other  apparatus  by which such fuel can be
dispensed into the fuel tank of a motor vehicle  and  such  facility  is
used  only  to fuel such locomotives or such self-propelled vehicles, or
(2) in accordance with the terms of sale, all  such  fuel  is  delivered
directly  into  the  tank  of  a  locomotive  or self-propelled vehicle.
Provided, however, that  a  sale  to  a  purchaser  who  will  use  such
non-highway diesel motor fuel as "railroad diesel" shall be evidenced by
a  certificate  signed  by  the purchaser stating that such diesel motor
fuel will be used and consumed as prescribed in this subdivision and the
commissioner may require such  other  information  as  the  commissioner
deems appropriate.
(m)  "Manufacturing  gallonage"  means  residual  petroleum product or
non-highway diesel motor fuel used and consumed directly and exclusively
in  the  production  of  tangible  personal   property   for   sale   by
manufacturing,  processing or assembly, but only if (i) all of such fuel
or product is delivered on the manufacturing site, or (ii) the purchaser
causes such fuel or product to be delivered to its  manufacturing  site.
"Manufacturing  gallonage"  shall  in no event be consumed on the public
highways of this state or delivered at  a  filling  station  or  into  a
repository  which  is  equipped  with a hose or other apparatus by which
such fuel can be dispensed into the fuel tank of a  motor  vehicle.  The
commissioner  shall  require  such documentary proof to substantiate the
classification  of  product  as   "manufacturing   gallonage"   as   the
commissioner deems appropriate.
(n)  The term "passenger commuter ferry" means a vessel providing mass
transportation service. A vessel shall be providing mass  transportation
service  (1)  if it is recognized, as such, by an organization described
in paragraph one or two of subdivision (a)  of  section  eleven  hundred
sixteen  of this chapter, or (2) the commissioner designates such vessel
as performing such service based on industry or regulatory practice.
* (o) The term "E85" shall have the same  meaning  as  in  subdivision
twenty-two of section two hundred eighty-two of this chapter.
* NB Repealed September 1, 2026
* (p)  The  term  "B20"  shall have the same meaning as in subdivision
twenty-three of section two hundred eighty-two of this chapter.
* NB Repealed September 1, 2026
* (q) The term "CNG" shall have the same  meaning  as  in  subdivision
twenty-four of section two hundred eighty-two of this chapter.
* NB Repealed September 1, 2026
* (r)   The  term  "hydrogen"  shall  have  the  same  meaning  as  in
subdivision twenty-five  of  section  two  hundred  eighty-two  of  this
chapter.
* NB Repealed September 1, 2026
(s)  The term "terminal" shall have the same meaning as in subdivision
thirteen of section two hundred eighty-two of this chapter.