N.Y. Tax Law § 284-A — Additional motor fuel tax

§ 284-a. Additional motor fuel tax. In addition to the tax imposed by\nsection two hundred eighty-four of this chapter, a like tax shall be\nimposed at the rate of three cents per gallon upon motor fuel imported,\nmanufactured or sold within this state by a distributor. Except as\notherwise provided in this section, all the provisions of this article\nexcept subdivision two of section two hundred eighty-nine-e of this\narticle shall apply with respect to the additional tax imposed by this\nsection to the same extent as if it were imposed by said section two\nhundred eighty-four. Beginning on April first, nineteen hundred\nninety-one, four and one-sixth per centum of the moneys received by the\ndepartment pursuant to the provisions of this section shall be deposited\nto the credit of the emergency highway reconditioning and preservation\nfund reserve account established pursuant to the provisions of paragraph\n(b) of subdivision two of section eighty-nine of the state finance law.\nBeginning on April first, nineteen hundred ninety-one, four and\none-sixth per centum of the moneys received by the department pursuant\nto the provisions of this section shall be deposited to the credit of\nthe emergency highway construction and reconstruction fund reserve\naccount established pursuant to the provisions of paragraph (b) of\nsubdivision two of section eighty-nine-a of the state finance law.\nBeginning on April first, nineteen hundred ninety-two, an additional\neight and one-third per centum of the moneys received by the department\npursuant to the provisions of this section shall be deposited to the\ncredit of the emergency highway reconditioning and preservation fund\nreserve account established pursuant to the provisions of paragraph (b)\nof subdivision two of section eighty-nine of the state finance law.\nBeginning on April first, nineteen hundred ninety-two, an additional\neight and one-third per centum of the moneys received by the department\npursuant to the provisions of this section shall be deposited to the\ncredit of the emergency highway construction and reconstruction fund\nreserve account established pursuant to the provisions of paragraph (b)\nof subdivision two of section eighty-nine-a of the state finance law.\nBeginning on April first, two thousand, seventy-five per centum of the\nmoneys received by the department pursuant to the provisions of this\nsection shall be deposited in the dedicated fund accounts pursuant to\nsubdivision (d) of section three hundred one-j of this chapter.\nBeginning on April first, two thousand three, all of the moneys received\nby the department pursuant to the provisions of this section shall be\ndeposited in the dedicated fund accounts pursuant to subdivision (d) of\nsection three hundred one-j of this chapter.\n