N.Y. TAX Law § 283-C

§ 283-c. Liquefied petroleum gas fuel permit. The department of\ntaxation and finance, upon the application of a person importing,\nmanufacturing or selling liquefied petroleum gas identified as a fuel\nfor use in the operation of a motor vehicle or for use in the operation\nof a pleasure or recreational motor boat or using or consuming liquefied\npetroleum gas for such purpose, may issue such person a liquefied\npetroleum gas fuel permit in lieu of registration as a distributor of\nmotor fuel pursuant to section two hundred eighty-three of this article,\nprovided such person does not import motor fuel other than liquefied\npetroleum gas fuel or cause motor fuel other than liquefied petroleum\ngas fuel to be imported into the state for use, distribution, storage or\nsale in the state or produce, refine, manufacture or compound motor fuel\nother than liquefied petroleum gas fuel in the state. All the provisions\nof section two hundred eighty-three of this article shall apply to\napplicants for liquefied petroleum gas fuel permits under this section\nand to holders of liquefied petroleum gas fuel permits, provided that\nthe commissioner of taxation and finance may waive the requirement that\nholders of liquefied petroleum gas fuel permits file a bond or other\nsecurity. Holders of liquefied petroleum gas fuel permits shall be\nsubject to all other provisions of this article and article twenty-eight\nof this chapter relating to distributors of motor fuel, including but\nnot limited to, the keeping of records, the fixing, determination and\npayment of tax and filing of returns. A liquefied petroleum gas fuel\npermit applies only to the importation, manufacture, sale, use or\nconsumption of liquefied petroleum gas fuel and shall not be considered\na distributor registration under this chapter with respect to any motor\nfuel product other than liquefied petroleum gas. No holder of a\nliquefied petroleum gas fuel permit shall import or cause any motor fuel\nother than liquefied petroleum gas fuel to be imported into the state,\nfor use, distribution, storage or sale within the state or shall\nproduce, refine, manufacture or compound motor fuel other than liquefied\npetroleum gas fuel within the state.\n