N.Y. TAX Law § 305
This is the official text of N.Y. TAX Law § 305, 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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Exempt entities
Official statutory text
§ 305. Exempt entities.--No corporation or unincorporated business\nshall be a petroleum business subject to tax under this article because\nit imported or caused motor fuel, diesel motor fuel or residual\npetroleum product to be imported into this state or produced, refined,\nmanufactured or compounded such products in this state where such motor\nfuel, diesel motor fuel or residual petroleum product is exclusively for\nthe use and consumption of such corporation or unincorporated business\nand such corporation or incorporated business is an organization\ndescribed in subdivision (a) of section eleven hundred sixteen of this\nchapter.\n
Status: in_force · Read it on the official government site
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