New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1812-B
Person not registered as distributor
§ 1812-b. Person not registered as distributor. Any person who, while not registered as a distributor of motor fuel pursuant to the provisions of article twelve-A of this chapter, imports or causes to be imported any motor fuel into the state, for use, distribution, storage or sale within the state, except motor fuel delivered into the ordinary fuel tank connected to the engine of a means of conveyance in order to propel it or in a small drum or similar container, or produces, refines, manufactures or compounds motor fuel within the state shall be guilty of a misdemeanor. If, within any ninety day period, two thousand nine hundred gallons or more of motor fuel are imported or caused to be imported into the state for use, distribution, storage or sale within the state or are produced, refined, manufactured or compounded within the state by any person while not registered as a distributor of motor fuel, such person shall be guilty of a class E felony. Provided further, that any person who has twice been convicted under this section shall be guilty of a class E felony for any subsequent violation of this section, regardless of the amount of motor fuel involved in such violation.
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In this article (40 sections)
- 1800 · Definitions
- 1801 · Tax fraud acts
- 1802 · Criminal tax fraud in the fifth degree
- 1803 · Criminal tax fraud in the fourth degree
- 1804 · Criminal tax fraud in the third degree
- 1805 · Criminal tax fraud in the second degree
- 1806 · Criminal tax fraud in the first degree
- 1807 · Aggregation
- 1808 · Personal income and earnings taxes; repeated failure to file
- 1809 · Corporate taxes; repeated failure to file
- 1811 · Estate, gift and transfer taxes
- 1812 · Motor fuel taxes
- 1812-A · Person not registered as distributor of Diesel motor fuel
- 1812-B · Person not registered as distributor
- 1812-C · Person not licensed as terminal operator
- 1812-D · Person not licensed as transporter
- 1812-E · Person not registered as a residual petroleum product business
- 1812-F · Article thirteen-A tax
- 1812-G · Person not registered as a wholesaler of motor fuel
- 1813 · Alcoholic beverage tax
- 1814 · Cigarette and tobacco products tax
- 1814-A · Person not appointed as a tobacco products distributor
- 1815 · Highway use and fuel use taxes
- 1817 · Sales and compensating use taxes
- 1818 · Real estate transfer tax
- 1820 · Authorized combative sports tax
- 1821 · Medallion taxicab owners tax in the metropolitan commuter…
- 1822 · Violation of the state assessment fee on transportation network…
- 1825 · Violation of secrecy provisions of the tax law
- 1826 · Use of tax or other notices to distribute advertising and…
- 1827 · Commissioner not to be interested in tax sa1e
- 1829 · Violation of article twenty-A
- 1830 · Other references
- 1831 · Failure to obey subpoenas
- 1832 · Non-preemption; penal law anticipatory offenses and accessorial…
- 1833 · Tax preparer registration
- 1838 · Filing of documents
- 1839 · Disposition of fines
- 1845 · Forfeiture action with respect to alcoholic beverages and…
- 1846 · Seizure and forfeiture of cigarettes