N.Y. Tax Law § 289-A — Tax to be paid but once; foreign and interstate commerce; injunction

§ 289-a. Tax to be paid but once; foreign and interstate commerce;\ninjunction. Nothing in this article shall be construed to require the\npayment to the department of taxation and finance of such tax more than\nonce on any quantity of motor fuel sold within the state. No provision\nof this article shall apply or be construed to apply to foreign or\ninterstate commerce, except in so far as the same may be effective\npursuant to the United States constitution and to laws of the United\nStates enacted pursuant thereto. The supreme court shall have\njurisdiction to restrain the department, by injunction, from collecting\na tax under this article upon any sale as to which, by reason of the\nUnited States constitution and the laws of the United States enacted\npursuant thereto, such a tax cannot be imposed.\n