Internal prototype — noindexed, not linked from public navigation yet.

Statutes » New York » TAX Law » Article 37

N.Y. TAX Law § 1812-B

This is the official text of N.Y. TAX Law § 1812-B, part of New York’s TAX Law — part of the compiled statutory law of New York, published by the state as "TAX Law." Browse the sections below, each linked to its official government source.

Not legal advice. This page reproduces the official text of a government statute for reference only. Laws change, and how a statute applies depends on your specific facts. For advice about your situation, consult a licensed attorney in your state.

Person not registered as distributor

Official statutory text

§ 1812-b. Person not registered as distributor. Any person who, while\nnot registered as a distributor of motor fuel pursuant to the provisions\nof article twelve-A of this chapter, imports or causes to be imported\nany motor fuel into the state, for use, distribution, storage or sale\nwithin the state, except motor fuel delivered into the ordinary fuel\ntank connected to the engine of a means of conveyance in order to propel\nit or in a small drum or similar container, or produces, refines,\nmanufactures or compounds motor fuel within the state shall be guilty of\na misdemeanor. If, within any ninety day period, two thousand nine\nhundred gallons or more of motor fuel are imported or caused to be\nimported into the state for use, distribution, storage or sale within\nthe state or are produced, refined, manufactured or compounded within\nthe state by any person while not registered as a distributor of motor\nfuel, such person shall be guilty of a class E felony. Provided further,\nthat any person who has twice been convicted under this section shall be\nguilty of a class E felony for any subsequent violation of this section,\nregardless of the amount of motor fuel involved in such violation.\n

Status: in_force · Read it on the official government site

Need a lawyer in New York?

Find a New York lawyer
About this page: Statute text is reproduced from official government publishers via the Open US Law dataset (Vaquill AI, snapshot v2026.08, CC BY 4.0). Primary legislative text like this is public domain under the government-edicts doctrine (Georgia v. Public.Resource.Org, 2020). We link every section back to its official source so you can verify it independently.