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Statutes » New York » TAX Law » Article 37

N.Y. TAX Law § 1812-D

This is the official text of N.Y. TAX Law § 1812-D, 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.

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Person not licensed as transporter

Official statutory text

§ 1812-d. Person not licensed as transporter. (a) Any person who,\nwhile not licensed as importing transporter pursuant to the provisions\nof article twelve-A of this chapter, transports motor fuel in the state\nwhich is being imported into the state for use, distribution, storage or\nsale in the state, shall be guilty of a misdemeanor.\n (b) Any person who, while not licensed as an importing transporter\npursuant to the provisions of article twelve-A of this chapter,\noff-loads motor fuel into a facility located within the state where such\nmotor fuel is being imported into the state for use, distribution,\nstorage or sale in the state, shall be guilty of a misdemeanor.\nProvided, however, any person who, while not licensed as an importing\ntransporter pursuant to the provisions of article twelve-A of this\nchapter, off-loads two thousand nine hundred gallons or more of motor\nfuel in a thirty day period into a facility located within the state\nwhere such motor fuel is being imported into the state for use,\ndistribution, storage or sale in the state, shall be guilty of a class E\nfelony.\n (c) Any person who, while not licensed as an exporting transporter\npursuant to the provisions of article twelve-A of this chapter,\ntransports motor fuel in this state where such fuel is being exported\nfrom a point in this state to without the state, shall be guilty of a\nmisdemeanor.\n

Status: in_force · Read it on the official government site

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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.