New York § 289-A Tax to be paid but once; foreign and interstate commerce; injunction

New York Statutes

§ 289-A — Tax to be paid but once; foreign and interstate commerce; injunction

New York § 289-A

Law TAXTax

Art. 12-ATax On Gasoline and Similar Motor Fuel

This text of New York § 289-A (Tax to be paid but once; foreign and interstate commerce; injunction) 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 § 289-A (2026).

Text

  § 289-a.  Tax to be paid but once; foreign and interstate commerce;\ninjunction.  Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of such tax more than\nonce on any quantity of motor fuel sold within the state.  No provision\nof this article shall apply or be construed to apply to foreign or\ninterstate commerce, except in so far as the same may be effective\npursuant to the United States constitution and to laws of the United\nStates enacted pursuant thereto.  The supreme court shall have\njurisdiction to restrain the department, by injunction, from collecting\na tax under this article upon any sale as to which, by reason of the\nUnited States constitution and the laws of the United States enacted\npursuant thereto, such a tax

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§ 289-a. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of such tax more than\nonce on any quantity of motor fuel sold within the state. No provision\nof this article shall apply or be construed to apply to foreign or\ninterstate commerce, except in so far as the same may be effective\npursuant to the United States constitution and to laws of the United\nStates enacted pursuant thereto. The supreme court shall have\njurisdiction to restrain the department, by injunction, from collecting\na tax under this article upon any sale as to which, by reason of the\nUnited States constitution and the laws of the United States enacted\npursuant thereto, such a tax cannot be imposed.\n