N.Y. TAX Law § 284

§ 284. Tax imposed. 1. There is hereby levied and imposed an excise\ntax of four cents per gallon upon motor fuel (a) imported into or caused\nto be imported into the state by a distributor for use, distribution,\nstorage or sale in the state or upon motor fuel which is produced,\nrefined, manufactured or compounded by a distributor in the state (which\nacts shall hereinafter in this subdivision be encompassed by the phrase\n"imported or manufactured") or (b) if the tax has not been imposed prior\nto its sale in this state, which is sold by a distributor (which act, in\nconjunction with the acts described in paragraph (a) of this\nsubdivision, shall hereinafter in this article be encompassed by the\nphrase "imported, manufactured or sold"), except when imported,\nmanufactured or sold under circumstances which preclude the collection\nof such tax by reason of the United States constitution and of laws of\nthe United States enacted pursuant thereto or when imported or\nmanufactured by an organization described in paragraph one or two of\nsubdivision (a) of section eleven hundred sixteen of this chapter or a\nhospital included in the organizations described in paragraph four of\nsuch subdivision for its own use or consumption and except kero-jet fuel\nwhen imported or manufactured by an airline for use in its airplanes.\nProvided, further, no motor fuel shall be included in the measure of the\ntax unless it shall have previously come to rest within the meaning of\nfederal decisional law interpreting the United States constitution. All\ntax for the period for which a return is required to be filed shall be\ndue on the date limited for the filing of the return for such period,\nregardless of whether a return is filed by such distributor as required\nby this article or whether the return which is filed correctly shows the\namount of tax due.\n 2. If, prior to April first, nineteen hundred forty-seven, a contract\nof sale of motor fuel shall have been made, and delivery thereof\npursuant to such contract is made within the state thereafter, from a\nstock of motor fuel which, at the time of the taking of such fuel\ntherefrom for such delivery, is subject to the taxing power of the\nstate, the vendor shall be deemed a distributor, for the purposes of\nthis article, and such motor fuel shall be deemed to be sold, and shall\nbe subject to such tax, at the time of such delivery.\n