N.Y. Tax Law § 47*3 — Suspension of certain taxes on motor fuel and Diesel motor fuel

* § 47. Suspension of certain taxes on motor fuel and Diesel motor\nfuel. (a) Definitions. For purposes of this section:\n (1) "Distributor" shall have the same meaning as that term is defined\nin subdivision one of section two hundred eighty-two of this chapter;\n (2) "Motor fuel" shall have the same meaning as that term is defined\nin subdivision two of section two hundred eighty-two of this chapter;\n (3) "Diesel motor fuel" shall mean "highway diesel motor fuel" as\ndefined in subdivision sixteen-a of section two hundred eighty-two of\nthis chapter;\n (4) The terms "retail sale", "sale" and "use" shall have the same\nmeanings as those terms are defined in section eleven hundred one of\nthis chapter.\n (b) Notwithstanding any other law to the contrary, the following taxes\nshall be suspended beginning on June first, two thousand twenty-two and\nending on December thirty-first, two thousand twenty-two: (1) the taxes\nimposed on Diesel motor fuel by subdivision one of section two hundred\neighty-two-a, and sections two hundred eighty-two-b and two hundred\neighty-two-c of this chapter; (2) the taxes imposed on motor fuel by\nsections two hundred eighty-four, two hundred eighty-four-a and two\nhundred eighty-four-c of this chapter; and (3) the prepaid sales taxes\nimposed on motor fuel and Diesel motor fuel by subdivision (a) of\nsection eleven hundred two of this chapter.\n (c) Notwithstanding any other law to the contrary, beginning on June\nfirst, two thousand twenty-two and ending on December thirty-first, two\nthousand twenty-two, the state sales and use taxes imposed by sections\neleven hundred five, eleven hundred nine and eleven hundred ten of this\nchapter shall not apply to sales or uses of motor fuel or Diesel motor\nfuel, and the provisions of subdivision (e), and paragraphs one and two\nof subdivision (m) of section eleven hundred eleven of this chapter\nshall be suspended. Nothing in this subdivision shall affect the\napplication of the taxes imposed pursuant to the authority of article\ntwenty-nine of this chapter to motor fuel or Diesel motor fuel.\n (d) The taxes described in subdivisions (b) and (c) of this section\nshall not be included in the price of motor fuel or Diesel motor fuel\nsold for the period beginning on June first, two thousand twenty-two and\nending on December thirty-first, two thousand twenty-two. Any retailer\nthat purchases motor fuel or Diesel motor fuel during such period upon\nwhich such taxes were previously paid and included in the price paid by\nsuch retailer shall be entitled to a refund or credit of such taxes.\n (e) Notwithstanding any other law to the contrary, beginning on June\nfirst, two thousand twenty-two and ending on December thirty-first, two\nthousand twenty-two, the composite rates of tax applicable for purposes\nof subdivision two of section five hundred three-a and subdivision (b)\nof section five hundred twenty-three of this chapter shall be determined\nwithout reference to the suspension of the taxes described by\nsubdivisions (b) and (c) of this section, but shall be computed using\nthe respective rates in effect on May thirty-first, two thousand\ntwenty-two.\n (f) Notwithstanding any other provision of law to the contrary, on or\nbefore the fifth day each month for the period beginning July, two\nthousand twenty-two and ending January, two thousand twenty-three, the\ncomptroller shall, in consultation with the director of the division of\nthe budget, transfer from the general fund to the mass transportation\noperating assistance fund created by section eighty-eight-a of the state\nfinance law, the dedicated highway and bridge trust fund established by\nsection eighty-nine-b of such law, and the dedicated mass transportation\ntrust fund established by section eighty-nine-c of such law, amounts\nequal to the revenue distributed to such funds from the taxes described\nin subdivisions (b) and (c) of this section in state fiscal year two\nthousand twenty-one--two thousand twenty-two, adjusted by the change in\nsuch amounts projected for state fiscal year two thousand\ntwenty-two--two thousand twenty-three as if the suspension of such taxes\nhad not occurred, as reflected in the state fiscal year two thousand\ntwenty-two--two thousand twenty-three enacted budget.\n (g) Every person engaged in the retail sale of motor fuel or Diesel\nmotor fuel or a distributor of such fuels, shall comply with the\nprovisions of this section by reducing the prices charged for motor fuel\nand Diesel motor fuel in an amount equal to any reduction in taxes\nprepaid by the distributor or imposed on retail customers resulting from\nthe suspension of taxes on motor fuel and Diesel motor fuel under this\nsection.\n * NB There are 3 § 47's\n