New York Statutes

§ 282 — Definitions

New York·Law TAX Tax·Art. 12-A Tax On Gasoline and Similar Motor Fuel

§ 282. Definitions. As used in this article, 1. a. With respect to\nmotor fuel, "distributor" means any person, firm, association or\ncorporation, who or which imports or causes to be imported into the\nstate, for use, distribution, storage or sale within the state, any\nmotor fuel; and also any person, firm, association or corporation who or\nwhich produces, refines, manufactures or compounds motor fuel within the\nstate.\n b. With respect to Diesel motor fuel, "distributor" means any person,\nfirm, association or corporation (i) who or which imports or causes to\nbe imported into the state, for use, distribution, storage or sale\nwithin the state, any Diesel motor fuel;

(ii)who or which produces,\nrefines, manufactures or compounds Diesel motor fuel within the state;\n(iii) who or wh

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