N.Y. Tax Law § 301-J — Supplemental petroleum business tax and supplemental tax on aviation gasoline component of aviation fuel business tax

§ 301-j. Supplemental petroleum business tax and supplemental tax on\naviation gasoline component of aviation fuel business tax. (a)\nImposition of tax. (1) In addition to the taxes imposed by sections\nthree hundred one-a and three hundred one-e of this article, there is\nhereby imposed upon every petroleum business subject to tax imposed\nunder section three hundred one-a of this article and every aviation\nfuel business subject to the aviation gasoline component of the tax\nimposed under section three hundred one-e of this article, a\nsupplemental monthly tax for each or any part of a taxable month at a\nrate of six and eight-tenths cents per gallon with respect to the\nproducts included in each component of the taxes imposed by such section\nthree hundred one-a and the aviation gasoline component of the tax\nimposed by such section three hundred one-e of this article.\n (2) Provided, however, "commercial gallonage," as such term is defined\nin subdivision (k) of section three hundred of this article, shall be\nexempt from the measure of the tax imposed under this section.\n (3) Provided, further, "railroad diesel," as such term is defined in\nsubdivision (l) of section three hundred of this article, shall be\nexempt from the measure of the tax imposed under this section.\n (4) Provided, further, a separate per gallon rate shall apply with\nrespect to highway diesel motor fuel. Such rate shall be determined by\ntaking the adjusted rate per gallon of tax imposed under paragraph one\nof this subdivision as adjusted in accordance with paragraph five of\nthis subdivision and subtracting therefrom one and three-quarters cents.\nCommencing January first, two thousand twelve, and each January\nthereafter, the per gallon rate applicable to highway diesel motor fuel\nshall be the adjusted rate under paragraph one of this subdivision as\nadjusted in accordance with paragraph five of this subdivision which\ncommences on such date minus one and three-quarters cents. The resulting\nrate under this paragraph shall be expressed in hundredths of a cent.\n (5) Except as herein provided, the tax imposed under this section\nshall be calculated in the same respective manner as the taxes imposed\nby section three hundred one-a and section three hundred one-e of this\narticle. Except for section three hundred one-d and except as otherwise\nprovided in this section, all the provisions of this article applicable\nto the taxes imposed by sections three hundred one-a and three hundred\none-e of this article, shall apply with respect to the supplemental tax\nimposed by this section to the same extent as if it were respectively\nimposed by such sections.\n (b) Credit, refund or reimbursement with respect to aviation gasoline.\n(i) A credit or refund of the tax paid under this section relative to\nthe tax imposed on aviation gasoline under section three hundred one-e\nof this article shall be available with respect to aviation gasoline\nwhich qualifies for the partial credit or refund under paragraph two of\nsubdivision (b) of section three hundred one-e of this article.\n (ii) A reimbursement of the tax paid under this section relative to\nthe tax imposed on aviation gasoline under section three hundred one-e\nof this article shall be available with respect to aviation gasoline\nwhich qualifies for the partial reimbursement under paragraph three of\nsubdivision (d) of section three hundred one-e of this article and for\nwhich no credit or refund under subparagraph (i) of this paragraph was\nprovided.\n (iii) The commissioner shall require such documentary proof to qualify\nfor any credit, refund or reimbursement of tax provided by this\nparagraph as the commissioner deems appropriate.\n (c) Rate adjustment. The rate of the supplemental tax shall be\nadjusted at the same time as the rates of the components of the taxes\nimposed by sections three hundred one-a and three hundred one-e of this\narticle, and the method of making adjustments to the rate of the\nsupplemental tax shall be the same as the method used for such rates.\n (d) Deposit and disposition of revenue. All taxes, and any interest\nand penalties relating thereto, collected or received with respect to\nthe supplemental petroleum and aviation fuel business tax imposed by\nthis section up to and including March thirty-first, nineteen hundred\nninety-three shall be deposited and disposed of pursuant to the\nprovisions of section one hundred seventy-one-a of this chapter. Except\nas otherwise provided, on and after April first, nineteen hundred\nninety-three, all taxes, and any interest and penalties relating\nthereto, collected or received in any month with respect to such\nsupplemental petroleum and aviation fuel business tax imposed by this\nsection, together with any other moneys specified in this chapter to be\ndeposited under this subdivision, shall be deposited, on or before the\nfifteenth day of each succeeding month, proportionately into the\nfollowing dedicated fund accounts without priority; sixty-three percent\nin the dedicated highway and bridge trust fund established pursuant to\nsection eighty-nine-b of the state finance law, thirty-four percent in\nthe dedicated mass transportation trust fund established pursuant to\nsection eighty-nine-c of the state finance law to be distributed as\nfollows: eighty-five percent of such amount shall be allocated to the\nNew York city transit authority and its subsidiaries and the Staten\nIsland rapid transit operating authority and fifteen percent of such\namount shall be allocated to the Long Island Rail Road Company and metro\nnorth commuter railroad company in accordance with the procedures for\npayment and distribution specified in section one thousand two hundred\nseventy-c of the public authorities law, for payment, subject to\nappropriation, to the metropolitan transportation authority dedicated\ntax fund established pursuant to section twelve hundred seventy-c of the\npublic authorities law, and three percent in such dedicated mass\ntransportation trust fund to be distributed, subject to appropriation,\nfor purposes authorized by section eighty-nine-c of the state finance\nlaw, to entities other than the mass transit operating agencies which\nreceive money from the metropolitan transportation authority dedicated\ntax fund. Notwithstanding any general or special law to the contrary,\nother than a law which makes specific reference to this sentence of this\nsection, so long as such metropolitan transportation authority dedicated\ntax fund shall exist, any appropriation from the dedicated mass\ntransportation trust fund to the metropolitan transportation authority,\nits affiliates or its subsidiaries shall be deemed to be an\nappropriation to the metropolitan transportation authority and the total\namount paid pursuant to such appropriation or appropriations or section\nthirty-one of chapter fifty-six of the laws of nineteen hundred\nninety-three including the second clause of the first sentence of\nsubdivisions a and b thereof, shall be deposited to such metropolitan\ntransportation authority dedicated tax fund and distributed in\naccordance with the provisions of section twelve hundred seventy-c of\nthe public authorities law.\n Prior to making deposits as provided in this subdivision, the\ncomptroller shall retain such amount as the commissioner may determine\nto be necessary, subject to the approval of the director of the budget,\nfor reasonable costs of the department in administering and collecting\nthe taxes deposited pursuant to this subdivision and for refunds and\nreimbursements with respect to such taxes, out of which the comptroller\nshall pay any refunds or reimbursements of such taxes to which taxpayers\nshall be entitled. Provided, further, however, that, prior to such\ndeposit, from the amounts so collected or received during the period\ncommencing on January first, nineteen hundred ninety-four and ending on\nMarch thirty-first, nineteen hundred ninety-four, an amount equal to the\nportion of the taxes, interest and penalties so received or collected\nresulting from the amendments made by sections forty-two, forty-three\nand forty-four of chapter fifty-seven of the laws of nineteen hundred\nninety-three shall be deposited and disposed of pursuant to the\nprovisions of subdivision one of section one hundred seventy-one-a of\nthis chapter.\n