2023 New York Laws › TAX - Tax › Article 13-A - Tax on Petroleum Businesses › 301-J - Supplemental Petroleum Business Tax and Supplemental Tax on Aviation Gasoline Component of Aviation Fuel Business Tax.

§  301-j.  Supplemental petroleum business tax and supplemental tax on
aviation  gasoline  component  of  aviation  fuel  business   tax.   (a)
Imposition  of  tax.
(1) In addition to the taxes imposed by sections
three hundred one-a and three hundred one-e of this  article,  there  is
hereby  imposed  upon  every  petroleum  business subject to tax imposed
under section three hundred one-a of this  article  and  every  aviation
fuel  business  subject  to  the  aviation gasoline component of the tax
imposed  under  section  three  hundred  one-e  of   this   article,   a
supplemental  monthly  tax  for each or any part of a taxable month at a
rate of six and eight-tenths  cents  per  gallon  with  respect  to  the
products included in each component of the taxes imposed by such section
three  hundred  one-a  and  the  aviation  gasoline component of the tax
imposed by such section three hundred one-e of this article.
(2) Provided, however, "commercial gallonage," as such term is defined
in subdivision (k) of section three hundred of this  article,  shall  be
exempt from the measure of the tax imposed under this section.
(3)  Provided,  further, "railroad diesel," as such term is defined in
subdivision (l) of section three  hundred  of  this  article,  shall  be
exempt from the measure of the tax imposed under this section.
(4)  Provided,  further,  a  separate per gallon rate shall apply with
respect to highway diesel motor fuel. Such rate shall be  determined  by
taking  the  adjusted rate per gallon of tax imposed under paragraph one
of this subdivision as adjusted in accordance  with  paragraph  five  of
this subdivision and subtracting therefrom one and three-quarters cents.
Commencing   January  first,  two  thousand  twelve,  and  each  January
thereafter, the per gallon rate applicable to highway diesel motor  fuel
shall  be  the  adjusted rate under paragraph one of this subdivision as
adjusted in accordance with paragraph five  of  this  subdivision  which
commences on such date minus one and three-quarters cents. The resulting
rate under this paragraph shall be expressed in hundredths of a cent.
(5)  Except  as  herein  provided,  the tax imposed under this section
shall be calculated in the same respective manner as the  taxes  imposed
by  section  three hundred one-a and section three hundred one-e of this
article. Except for section three hundred one-d and except as  otherwise
provided  in this section, all the provisions of this article applicable
to the taxes imposed by sections three hundred one-a and  three  hundred
one-e  of this article, shall apply with respect to the supplemental tax
imposed by this section to the same extent as if  it  were  respectively
imposed by such sections.
(b) Credit, refund or reimbursement with respect to aviation gasoline.
(i)  A  credit  or refund of the tax paid under this section relative to
the tax imposed on aviation gasoline under section three  hundred  one-e
of  this  article  shall  be available with respect to aviation gasoline
which qualifies for the partial credit or refund under paragraph two  of
subdivision (b) of section three hundred one-e of this article.
(ii)  A  reimbursement  of the tax paid under this section relative to
the tax imposed on aviation gasoline under section three  hundred  one-e
of  this  article  shall  be available with respect to aviation gasoline
which qualifies for the partial reimbursement under paragraph  three  of
subdivision  (d)  of section three hundred one-e of this article and for
which no credit or refund under subparagraph (i) of this  paragraph  was
provided.
(iii) The commissioner shall require such documentary proof to qualify
for  any  credit,  refund  or  reimbursement  of  tax  provided  by this
paragraph as the commissioner deems appropriate.
(c) Rate adjustment.  The  rate  of  the  supplemental  tax  shall  be
adjusted  at  the  same time as the rates of the components of the taxes
imposed by sections three hundred one-a and three hundred one-e of  this

article,  and  the  method  of  making  adjustments  to  the rate of the
supplemental tax shall be the same as the method used for such rates.
(d)  Deposit  and  disposition of revenue. All taxes, and any interest
and penalties relating thereto, collected or received  with  respect  to
the  supplemental  petroleum  and  aviation fuel business tax imposed by
this section up to and including March  thirty-first,  nineteen  hundred
ninety-three  shall  be  deposited  and  disposed  of  pursuant  to  the
provisions of section one hundred seventy-one-a of this chapter.  Except
as  otherwise  provided,  on  and  after  April  first, nineteen hundred
ninety-three,  all  taxes,  and  any  interest  and  penalties  relating
thereto,  collected  or  received  in  any  month  with  respect to such
supplemental petroleum and aviation fuel business tax  imposed  by  this
section,  together with any other moneys specified in this chapter to be
deposited under this subdivision, shall be deposited, on or  before  the
fifteenth  day  of  each  succeeding  month,  proportionately  into  the
following dedicated fund accounts without priority; sixty-three  percent
in  the  dedicated highway and bridge trust fund established pursuant to
section eighty-nine-b of the state finance law, thirty-four  percent  in
the  dedicated  mass  transportation  trust fund established pursuant to
section eighty-nine-c of the state finance  law  to  be  distributed  as
follows:  eighty-five  percent  of such amount shall be allocated to the
New York city transit authority and  its  subsidiaries  and  the  Staten
Island  rapid  transit  operating  authority and fifteen percent of such
amount shall be allocated to the Long Island Rail Road Company and metro
north commuter railroad company in accordance with  the  procedures  for
payment  and  distribution specified in section one thousand two hundred
seventy-c of  the  public  authorities  law,  for  payment,  subject  to
appropriation,  to  the  metropolitan transportation authority dedicated
tax fund established pursuant to section twelve hundred seventy-c of the
public authorities  law,  and  three  percent  in  such  dedicated  mass
transportation  trust  fund to be distributed, subject to appropriation,
for purposes authorized by section eighty-nine-c of  the  state  finance
law,  to  entities  other than the mass transit operating agencies which
receive money from the metropolitan transportation  authority  dedicated
tax  fund.  Notwithstanding  any general or special law to the contrary,
other than a law which makes specific reference to this sentence of this
section, so long as such metropolitan transportation authority dedicated
tax  fund  shall  exist,  any  appropriation  from  the  dedicated  mass
transportation  trust fund to the metropolitan transportation authority,
its  affiliates  or  its  subsidiaries  shall  be  deemed   to   be   an
appropriation to the metropolitan transportation authority and the total
amount  paid pursuant to such appropriation or appropriations or section
thirty-one  of  chapter  fifty-six  of  the  laws  of  nineteen  hundred
ninety-three  including  the  second  clause  of  the  first sentence of
subdivisions a and b thereof, shall be deposited  to  such  metropolitan
transportation   authority   dedicated   tax  fund  and  distributed  in
accordance with the provisions of section twelve  hundred  seventy-c  of
the public authorities law.
Prior  to  making  deposits  as  provided  in  this  subdivision,  the
comptroller shall retain such amount as the commissioner  may  determine
to  be necessary, subject to the approval of the director of the budget,
for reasonable costs of the department in administering  and  collecting
the  taxes  deposited  pursuant  to this subdivision and for refunds and
reimbursements with respect to such taxes, out of which the  comptroller
shall pay any refunds or reimbursements of such taxes to which taxpayers
shall  be  entitled.  Provided,  further,  however,  that, prior to such
deposit, from the amounts so collected or  received  during  the  period
commencing  on January first, nineteen hundred ninety-four and ending on

March thirty-first, nineteen hundred ninety-four, an amount equal to the
portion of the taxes, interest and penalties so  received  or  collected
resulting  from  the  amendments made by sections forty-two, forty-three
and  forty-four  of  chapter fifty-seven of the laws of nineteen hundred
ninety-three  shall  be  deposited  and  disposed  of  pursuant  to  the
provisions  of  subdivision  one of section one hundred seventy-one-a of
this chapter.