New York Statutes

§ 282 — Definitions

New York § 282
JurisdictionNew York
Law TAXTax
Art. 12-ATax On Gasoline and Similar Motor Fuel

This text of New York § 282 (Definitions) is published on Counsel Stack Legal Research, covering New York primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
N.Y. Tax § 282 (2026).

Text

§ 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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Bluebook (online)
New York § 282, Counsel Stack Legal Research, https://law.counselstack.com/statute/ny/TAX/282.