New York Tax Law (Consolidated Laws)
N.Y. Tax Law § 1812-F
Article thirteen-A tax
§ 1812-f. Article thirteen-A tax.
# (a)
Any person who willfully accepts an exempt transaction certificate (or similar document which has been prescribed by the commissioner of taxation and finance) or interdistributor sale certificate with respect to claiming exemption from the taxes imposed with respect to diesel motor fuel or residual petroleum product by article thirteen-A of this chapter which he does not believe to be true and correct as to any material matter shall be guilty of a misdemeanor.
# (b)
Any willful act or omission, other than those described in section eighteen hundred one of this article or subdivision (a) or (c) of this section, by any person which constitutes a violation of any provision of article thirteen-A of this chapter shall constitute a misdemeanor.
# (c)
Any person who willfully makes a movement tracking document required pursuant to subdivision (b) of section three hundred fifteen of this chapter, which he does not believe to be true and correct as to every material matter or who willfully produces any such document for inspection as required under subdivision (b) of section three hundred fifteen of this chapter which he knows to be fraudulent or to be false as to any material matter shall be guilty of a misdemeanor; provided, however, that if the tax liability under article thirteen-A of this chapter with respect to the product being transported, is equal to or greater than one thousand dollars, such person shall be guilty of a class E felony.
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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