N.Y. Tax Law § 282-B — Additional Diesel motor fuel tax

§ 282-b. Additional Diesel motor fuel tax. In addition to the tax\nimposed by section two hundred eighty-two-a of this chapter, a like tax\nshall be imposed at the rate of three cents per gallon upon sale or use\nwithin the state of Diesel motor fuel or upon the delivery of Diesel\nmotor fuel to a filling station or into the fuel tank of a motor vehicle\nfor use in the operation thereof. Except as otherwise provided in this\nsection, all of the provisions of this article shall apply with respect\nto the additional tax imposed by this section to the same extent as if\nit were imposed by said section two hundred eighty-two-a. Beginning on\nApril first, nineteen hundred ninety-one, four and one-sixth per centum\nof the moneys received by the department pursuant to the provisions of\nthis section shall be deposited to the credit of the emergency highway\nreconditioning and preservation fund reserve account established\npursuant to the provisions of paragraph (b) of subdivision two of\nsection eighty-nine of the state finance law. Beginning on April first,\nnineteen hundred ninety-one, four and one-sixth per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway construction\nand reconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, nineteen hundred\nninety-two, an additional eight and one-third per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway reconditioning\nand preservation fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\nninety-two, an additional eight and one-third per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway construction\nand reconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, two thousand one,\nseventy-five per centum of the moneys received by the department\npursuant to the provisions of this section shall be deposited in the\ndedicated fund accounts pursuant to subdivision (d) of section three\nhundred one-j of this chapter. Beginning on April first, two thousand\nthree, all of the moneys received by the department pursuant to the\nprovisions of this section shall be deposited in the dedicated fund\naccounts pursuant to subdivision (d) of section three hundred one-j of\nthis chapter.\n