N.Y. TAX Law § 289-A
This is the official text of N.Y. TAX Law § 289-A, 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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Tax to be paid but once; foreign and interstate commerce; injunction
Official statutory 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 cannot be imposed.\n
Status: in_force · Read it on the official government site
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