S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5162

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               May 5, 2015
                               ___________

Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation  to  requiring  wholesalers  of
  motor fuel to register and file returns

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 282 of the tax law  is  amended  by  adding  a  new
subdivision 27 to read as follows:
  27.  "WHOLESALER OF MOTOR FUEL" MEANS ANY PERSON, FIRM, ASSOCIATION OR
CORPORATION WHO OR WHICH: (1) IS NOT A DISTRIBUTOR OF  MOTOR  FUEL;  (2)
MAKES A SALE OF MOTOR FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN
BULK; AND (3)(A) MAKES ANY PURCHASES OF MOTOR FUEL FOR RESALE WITHIN THE
REGION  SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE OF SUBDI-
VISION (E) OF SECTION ELEVEN HUNDRED ELEVEN  OF  THIS  CHAPTER;  OR  (B)
MAKES  ANY  SALES  OF  MOTOR  FUEL, OTHER THAN RETAIL SALES NOT IN BULK,
WITHIN THE REGION SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE
OF SUBDIVISION (E) OF SECTION ELEVEN HUNDRED  ELEVEN  OF  THIS  CHAPTER.
FOR THE PURPOSES OF THIS ARTICLE WHEN USED WITH RESPECT TO MOTOR FUEL, A
"RETAIL  SALE NOT IN BULK" MEANS THE MAKING OR OFFERING TO MAKE ANY SALE
OF MOTOR FUEL TO A CONSUMER OF SUCH FUEL  WHICH  IS  DELIVERED  DIRECTLY
INTO A MOTOR VEHICLE FOR USE IN THE OPERATION OF SUCH VEHICLE. A "RETAIL
SALE  IN  BULK"  MEANS  THE MAKING OR OFFERING TO MAKE ANY SALE OF MOTOR
FUEL TO A CONSUMER WHICH IS OTHER THAN A "RETAIL SALE NOT IN BULK".
  S 2. The tax law is amended by adding a new section 283-d to  read  as
follows:
  S  283-D. REGISTRATION OF WHOLESALERS OF MOTOR FUEL.  (A) REGISTRATION
REQUIRED. EACH WHOLESALER OF MOTOR FUEL  MUST  BE  REGISTERED  WITH  THE
DEPARTMENT UNDER THIS SECTION.  NO WHOLESALER OF MOTOR FUEL SHALL MAKE A
SALE  OF  MOTOR  FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN BULK
UNLESS SUCH WHOLESALER IS SO  REGISTERED.    THE  DEPARTMENT,  UPON  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10769-02-5
              

S. 5162                             2

APPLICATION  OF  A PERSON, SHALL REGISTER SUCH PERSON AS A WHOLESALER OF
MOTOR FUEL EXCEPT THAT THE COMMISSIONER MAY REFUSE TO REGISTER AN APPLI-
CANT FOR ANY OF THE GROUNDS SPECIFIED IN  SUBDIVISION  TWO  OR  FIVE  OF
SECTION  TWO  HUNDRED EIGHTY-THREE OF THIS ARTICLE OR IN SUBDIVISION (C)
OF THIS SECTION. THE APPLICATION SHALL BE IN SUCH FORM AND CONTAIN  SUCH
INFORMATION  AS  THE COMMISSIONER SHALL PRESCRIBE. ALL OF THE PROVISIONS
OF SUBDIVISIONS TWO, FOUR, FIVE, SIX, SEVEN,  EIGHT,  NINE  AND  TEN  OF
SECTION  TWO  HUNDRED EIGHTY-THREE OF THIS ARTICLE RELATING TO REGISTRA-
TION OF DISTRIBUTORS SHALL BE APPLICABLE TO THE REGISTRATION  OF  WHOLE-
SALERS  OF  MOTOR FUEL UNDER THIS SECTION WITH THE SAME FORCE AND EFFECT
AS IF THE LANGUAGE OF SUCH SUBDIVISIONS HAD BEEN INCORPORATED IN FULL IN
THIS SECTION AND HAD EXPRESSLY REFERRED TO THE  REGISTRATION  OF  WHOLE-
SALERS  OF  MOTOR  FUEL,  WITH  SUCH MODIFICATION AS MAY BE NECESSARY IN
ORDER TO ADAPT THE LANGUAGE OF SUCH PROVISIONS TO THE PROVISIONS OF THIS
SECTION, PROVIDED, SPECIFICALLY, THAT THE TERM  "DISTRIBUTOR"  SHALL  BE
READ  AS  "WHOLESALER  OF  MOTOR FUEL."   PROVIDED, HOWEVER, THAT IF THE
COMMISSIONER IS SATISFIED THAT THE REQUIREMENTS OF SUCH  PROVISIONS  FOR
REGISTRATION  ARE  NOT  NECESSARY  IN ORDER TO PROTECT TAX REVENUES, THE
COMMISSIONER MAY LIMIT OR MODIFY SUCH REQUIREMENTS WITH RESPECT  TO  ANY
PERSON NOT REQUIRED TO BE REGISTERED AS A DISTRIBUTOR OF MOTOR FUEL.
  (B)  BOND OR OTHER SECURITY. THE COMMISSIONER MAY REQUIRE A WHOLESALER
OF MOTOR FUEL SEEKING A REGISTRATION TO FILE WITH THE DEPARTMENT A  BOND
ISSUED  BY  A SURETY COMPANY APPROVED BY THE SUPERINTENDENT OF FINANCIAL
SERVICES AS TO SOLVENCY AND RESPONSIBILITY AND  AUTHORIZED  TO  TRANSACT
BUSINESS IN THIS STATE OR OTHER SECURITY ACCEPTABLE TO THE COMMISSIONER,
IN  SUCH AMOUNT AS THE COMMISSIONER MAY FIX TO SECURE THE PERFORMANCE BY
SUCH WHOLESALER  OF  MOTOR  FUEL  OF  THE  DUTIES  AND  RESPONSIBILITIES
REQUIRED  (I)  PURSUANT  TO  THIS  ARTICLE AND (II) PURSUANT TO ARTICLES
TWENTY-EIGHT AND TWENTY-NINE OF THIS CHAPTER WITH RESPECT TO MOTOR FUEL.
THE COMMISSIONER MAY REQUIRE THAT SUCH A BOND OR OTHER SECURITY BE FILED
BEFORE A WHOLESALER OF MOTOR FUEL IS REGISTERED, AND THE AMOUNT  THEREOF
MAY  BE  INCREASED  AT  ANY TIME WHEN IN THE COMMISSIONER'S JUDGMENT THE
SAME IS NECESSARY. IF SECURITIES ARE DEPOSITED AS  SECURITY  UNDER  THIS
SUBDIVISION,  SUCH  SECURITIES SHALL BE KEPT IN THE JOINT CUSTODY OF THE
COMPTROLLER AND THE COMMISSIONER AND MAY BE SOLD BY THE COMMISSIONER  IF
IT  BECOMES  NECESSARY  SO TO DO IN ORDER TO RECOVER AGAINST SUCH WHOLE-
SALER OF MOTOR FUEL BUT NO SUCH SALE  SHALL  BE  HAD  UNTIL  AFTER  SUCH
WHOLESALER  OF  MOTOR  FUEL  SHALL  HAVE HAD OPPORTUNITY TO LITIGATE THE
VALIDITY OF THE LIABILITY IF IT ELECTS TO DO SO. UPON ANY SUCH SALE  THE
SURPLUS, IF ANY, ABOVE THE SUMS DUE SHALL BE RETURNED TO SUCH WHOLESALER
OF  MOTOR  FUEL.  THE  DEPARTMENT,  WHEN AUTHORIZED BY THE WHOLESALER OF
MOTOR FUEL, SHALL FURNISH INFORMATION REGARDING THE REGISTRATION OF  THE
WHOLESALER  OF MOTOR FUEL AND ANY OTHER INFORMATION WHICH THE WHOLESALER
OF MOTOR FUEL AUTHORIZES IT TO DISCLOSE.
  (C) REFUSAL TO REGISTER. FOR THE PURPOSES OF  DETERMINING  WHETHER  TO
REFUSE  AN  APPLICATION  FOR REGISTRATION UNDER THIS SECTION, THE REFER-
ENCES IN SUBDIVISION TWO OF SECTION TWO  HUNDRED  EIGHTY-THREE  OF  THIS
ARTICLE TO EMPLOYEES OR SHAREHOLDERS UNDER A DUTY TO FILE A RETURN UNDER
OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR PAY THE TAXES IMPOSED BY
OR  PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON BEHALF OF THE APPLICANT
OR ANOTHER PERSON SHALL BE DEEMED TO ALSO INCLUDE AN  EMPLOYEE  UNDER  A
DUTY TO FILE A RETURN OR PAY TAXES UNDER OR PURSUANT TO THE AUTHORITY OF
THIS ARTICLE ON BEHALF OF SUCH APPLICANT OR OTHER PERSON. IN ADDITION TO
THE  GROUNDS SPECIFIED IN SECTION TWO HUNDRED EIGHTY-THREE OF THIS ARTI-
CLE, THE COMMISSIONER MAY REFUSE TO  REGISTER  AN  APPLICANT  WHERE  THE
COMMISSIONER  ASCERTAINS  THAT  THE  APPLICANT,  AN OFFICER, DIRECTOR OR

S. 5162                             3

PARTNER OF THE APPLICANT, A SHAREHOLDER DIRECTLY  OR  INDIRECTLY  OWNING
MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK OF SUCH APPLICANT
(WHERE  SUCH APPLICANT IS A CORPORATION) ENTITLING THE HOLDER THEREOF TO
VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR AN EMPLOYEE OR SHARE-
HOLDER OF SUCH APPLICANT WHO, AS SUCH EMPLOYEE OR SHAREHOLDER IS UNDER A
DUTY TO FILE A RETURN UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE
OR  TO  PAY  THE  TAXES  IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS
ARTICLE ON BEHALF OF THE APPLICANT; (1) HAS COMMITTED ANY OF THE ACTS OR
OMISSIONS WHICH ARE, OR WAS CONVICTED AS, SPECIFIED IN  SUBDIVISION  (D)
OF  THIS SECTION WITHIN THE PRECEDING FIVE YEARS; OR (2) WAS AN OFFICER,
DIRECTOR OR PARTNER OF ANOTHER PERSON, OR  WHO  DIRECTLY  OR  INDIRECTLY
OWNED  MORE  THAN  TEN  PERCENT OF THE SHARES OF STOCK OF ANOTHER PERSON
(WHERE SUCH OTHER PERSON IS A CORPORATION) ENTITLING THE HOLDER  THEREOF
TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR WHO WAS AN EMPLOY-
EE  OR SHAREHOLDER OF ANOTHER PERSON UNDER A DUTY TO FILE A RETURN UNDER
OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR PAY THE TAXES IMPOSED BY
OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON  BEHALF  OF  SUCH  OTHER
PERSON  AT THE TIME SUCH OTHER PERSON COMMITTED ANY OF THE ACTS OR OMIS-
SIONS WHICH ARE, OR WAS CONVICTED AS, SPECIFIED IN  SUBDIVISION  (D)  OF
THIS SECTION WITHIN THE PRECEDING FIVE YEARS.
  (D)  CANCELLATION  OR  SUSPENSION  OF  REGISTRATION. THE GROUNDS FOR A
CANCELLATION OR SUSPENSION OF A REGISTRATION UNDER  THIS  SECTION  AS  A
WHOLESALER  OF  MOTOR  FUEL  ARE  THE SAME AS THOSE GROUNDS SPECIFIED IN
SECTION TWO HUNDRED EIGHTY-THREE OF THIS ARTICLE  AND,  IN  ADDITION  TO
SUCH  GROUNDS,  THE  FOLLOWING  GROUNDS  RELATING  TO THIS ARTICLE SHALL
APPLY:
  (1) A REGISTRATION AS A WHOLESALER OF MOTOR FUEL MAY BE  CANCELLED  OR
SUSPENDED  IF  THE COMMISSIONER DETERMINES THAT A REGISTRANT OR AN OFFI-
CER, DIRECTOR OR PARTNER OF THE REGISTRANT, A  SHAREHOLDER  DIRECTLY  OR
INDIRECTLY OWNING MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK
OF  SUCH  REGISTRANT  (WHERE SUCH REGISTRANT IS A CORPORATION) ENTITLING
THE HOLDER THEREOF TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR
AN EMPLOYEE OR SHAREHOLDER OF SUCH REGISTRANT UNDER A  DUTY  TO  FILE  A
RETURN  UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR TO PAY THE
TAXES IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON  BEHALF
OF THE REGISTRANT
  (A) FAILS TO FILE OR MAINTAIN IN FULL FORCE AND EFFECT A BOND OR OTHER
SECURITY  WHEN  REQUIRED  PURSUANT TO SUBDIVISION (B) OF THIS SECTION OR
WHEN THE AMOUNT THEREOF IS INCREASED,
  (B) FAILS TO COMPLY WITH ANY OF THE PROVISIONS OF THIS ARTICLE OR  ANY
RULE OR REGULATION ADOPTED PURSUANT TO THIS ARTICLE BY THE COMMISSIONER,
  (C)  KNOWINGLY  AIDS  AND ABETS ANOTHER PERSON IN VIOLATING ANY OF THE
PROVISIONS OF THIS ARTICLE OR ANY RULE OR REGULATION ADOPTED PURSUANT TO
THIS ARTICLE BY THE COMMISSIONER,
  (D) TRANSFERS ITS REGISTRATION AS A WHOLESALER OF MOTOR  FUEL  WITHOUT
THE PRIOR WRITTEN APPROVAL OF THE COMMISSIONER,
  (E) WITH RESPECT TO A WHOLESALER OF MOTOR FUEL WHICH IS A CORPORATION,
HAS  BEEN DISSOLVED PURSUANT TO SECTION TWO HUNDRED THREE-A AND SUBDIVI-
SION (D) OF SECTION THREE HUNDRED TEN OF THIS CHAPTER,
  (F) COMMITS FRAUD OR DECEIT IN HIS, HER OR ITS OPERATIONS AS A  WHOLE-
SALER  OF  MOTOR FUEL OR HAS COMMITTED FRAUD OR DECEIT IN PROCURING HIS,
HER OR ITS REGISTRATION,
  (G) HAS IMPERSONATED ANY PERSON REPRESENTED  TO  BE  A  WHOLESALER  OF
MOTOR FUEL UNDER THIS ARTICLE BUT NOT IN FACT REGISTERED AS A WHOLESALER
OF MOTOR FUEL, OR

S. 5162                             4

  (H) HAS KNOWINGLY AIDED AND ABETTED THE DISTRIBUTION OF MOTOR FUEL, BY
ANY PERSON WHICH SUCH REGISTRANT OR SUCH OTHER PERSON KNOWS HAS NOT BEEN
REGISTERED BY THE COMMISSIONER AS REQUIRED UNDER THIS ARTICLE.
  (2)  A  REGISTRATION AS A WHOLESALER OF MOTOR FUEL MAY BE CANCELLED OR
SUSPENDED IF THE COMMISSIONER DETERMINES THAT A REGISTRANT OR  AN  OFFI-
CER,  DIRECTOR  OR  PARTNER OF THE REGISTRANT, A SHAREHOLDER DIRECTLY OR
INDIRECTLY OWNING MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK
OF SUCH REGISTRANT (WHERE SUCH REGISTRANT IS  A  CORPORATION)  ENTITLING
THE HOLDER THEREOF TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR
AN  EMPLOYEE  OR  SHAREHOLDER  OF SUCH REGISTRANT UNDER A DUTY TO FILE A
RETURN UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR TO PAY  THE
TAXES  IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON BEHALF
OF THE REGISTRANT, WAS AN OFFICER, DIRECTOR OR PARTNER OF ANOTHER PERSON
OR WAS A SHAREHOLDER DIRECTLY OR INDIRECTLY OWNING MORE THAN TEN PERCENT
OF THE NUMBER OF SHARES OF STOCK OF ANOTHER  PERSON  (WHERE  SUCH  OTHER
PERSON  IS  A  CORPORATION) ENTITLING THE HOLDER THEREOF TO VOTE FOR THE
ELECTION OF DIRECTORS OR TRUSTEES, OR WAS AN EMPLOYEE OR SHAREHOLDER  OF
ANOTHER  PERSON  UNDER  A DUTY TO FILE A RETURN UNDER OR PURSUANT TO THE
AUTHORITY OF THIS ARTICLE OR TO PAY THE TAXES IMPOSED BY OR PURSUANT  TO
THE AUTHORITY OF THIS ARTICLE ON BEHALF OF SUCH OTHER PERSON AT THE TIME
SUCH  OTHER  PERSON COMMITTED ANY OF THE ACTS SPECIFIED IN PARAGRAPH ONE
OF THIS SUBDIVISION WITHIN THE PRECEDING FIVE YEARS.
  (E) CANCELLATION OR SUSPENSION OF REGISTRATION  PRIOR  TO  A  HEARING.
THE  GROUNDS FOR CANCELLING OR SUSPENDING A REGISTRATION AS A WHOLESALER
OF MOTOR FUEL PRIOR TO A HEARING SHALL BE THE SAME AS THOSE SPECIFIED IN
SUBDIVISION FIVE OF SECTION TWO HUNDRED  EIGHTY-THREE  OF  THIS  ARTICLE
AND, IN ADDITION TO SUCH GROUNDS, THE FOLLOWING GROUNDS RELATING TO THIS
ARTICLE SHALL APPLY:
  (1)  THE  FAILURE  TO  FILE  A  RETURN  WITHIN  TEN  DAYS  OF THE DATE
PRESCRIBED FOR FILING A RETURN UNDER  THIS  ARTICLE  IF  THE  REGISTRANT
SHALL HAVE FAILED TO FILE SUCH RETURN WITHIN TEN DAYS AFTER THE DATE THE
DEMAND  THEREFOR  IS SENT BY REGISTERED OR CERTIFIED MAIL TO THE ADDRESS
OF THE WHOLESALER OF MOTOR FUEL GIVEN IN ITS APPLICATION, OR AN  ADDRESS
SUBSTITUTED  THEREFOR  AS  PROVIDED  IN  SUBDIVISION FIVE OF SECTION TWO
HUNDRED EIGHTY-THREE OF THIS ARTICLE,
  (2) THE FAILURE TO CONTINUE TO MAINTAIN IN FULL FORCE  AND  EFFECT  AT
ALL  TIMES  THE  BOND OR OTHER SECURITY REQUIRED TO BE FILED PURSUANT TO
SUBDIVISION (B) OF THIS SECTION, PROVIDED, HOWEVER,  THAT  IF  A  SURETY
BOND  IS  CANCELLED  PRIOR  TO  EXPIRATION,  THE  COMMISSIONER MAY AFTER
CONSIDERING ALL THE RELEVANT CIRCUMSTANCES MAKE SUCH OTHER ARRANGEMENTS,
AND MAY REQUIRE THE FILING OF SUCH OTHER BOND OR OTHER  SECURITY  AS  IT
DEEMS APPROPRIATE,
  (3) THE TRANSFER OF A REGISTRATION AS A WHOLESALER OF MOTOR FUEL WITH-
OUT THE PRIOR WRITTEN APPROVAL OF THE COMMISSIONER, OR
  (4) WITH RESPECT TO A WHOLESALER OF MOTOR FUEL WHICH IS A CORPORATION,
THE  DISSOLUTION  OR  ANNULMENT  OF SUCH CORPORATION PURSUANT TO SECTION
THREE HUNDRED TEN OF THIS CHAPTER.
  S 3. Section 287 of the tax law is amended by adding a new subdivision
3 to read as follows:
  3. EVERY WHOLESALER OF MOTOR FUEL SHALL, ON OR  BEFORE  THE  TWENTIETH
DAY  OF  EACH  MONTH,  FILE  WITH  THE  DEPARTMENT  A  RETURN,  ON FORMS
PRESCRIBED BY THE COMMISSIONER STATING THE NUMBER OF  GALLONS  OF  MOTOR
FUEL  PURCHASED  AND  SOLD  BY  SUCH  WHOLESALER IN THE STATE DURING THE
PRECEDING CALENDAR MONTH.  FOR EACH PURCHASE AND SALE, THE DATE,  NUMBER
OF  GALLONS  OF MOTOR FUEL PURCHASED OR SOLD, AND THE NAME OF THE SELLER
OR PURCHASER SHALL BE SET  FORTH  ON  THE  RETURN.  SUCH  RETURNS  SHALL

S. 5162                             5

CONTAIN  SUCH FURTHER INFORMATION AS THE COMMISSIONER SHALL REQUIRE. THE
FACT THAT A WHOLESALER'S NAME IS SIGNED TO A FILED RETURN SHALL BE PRIMA
FACIE EVIDENCE FOR ALL PURPOSES THAT THE RETURN WAS ACTUALLY  SIGNED  BY
SUCH WHOLESALER OF MOTOR FUEL.
  S  4.  Section 1102 of the tax law is amended by adding a new subdivi-
sion (f) to read as follows:
  (F) EVERY WHOLESALER OF MOTOR FUEL, AS SUCH TERM IS DEFINED BY  SUBDI-
VISION  TWENTY-SEVEN  OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER,
SHALL PAY OR BE ENTITLED TO A CREDIT OR REFUND OF  THE  TAX  IMPOSED  BY
THIS  SECTION ON GALLONS OF MOTOR FUEL UNDER THE CIRCUMSTANCES SET FORTH
IN PARAGRAPH THREE OF SUBDIVISION (E) OF SECTION ELEVEN  HUNDRED  ELEVEN
OF THIS ARTICLE.
  S  5.  Subdivision  (e)  of  section 1111 of the tax law is amended by
adding a new paragraph 3 to read as follows:
  (3) WHEN A WHOLESALER OF MOTOR FUEL SELLS MOTOR FUEL IN A  REGION,  AS
DEFINED  IN PARAGRAPH ONE OF THIS SUBDIVISION, DIFFERENT FROM THE REGION
IN WHICH SUCH MOTOR FUEL WAS PURCHASED:
  (I) IF THE REGION IN WHICH IT  SELLS  THE  MOTOR  FUEL  HAS  A  HIGHER
PREPAID  RATE  AS SET FORTH IN THIS SUBDIVISION THAN THE REGION IN WHICH
THE WHOLESALER PURCHASED THE MOTOR FUEL IN, THE WHOLESALER SHALL PAY  TO
THE DEPARTMENT THE DIFFERENCE IN THE RATES FOR THE GALLONAGE SOLD.
  (II)  IF  THE  REGION  IN  WHICH  IT  SELLS THE MOTOR FUEL HAS A LOWER
PREPAID RATE AS SET FORTH IN THIS SUBDIVISION THAN THE REGION  IN  WHICH
THE  WHOLESALER  PURCHASED THE MOTOR FUEL, THE WHOLESALER SHALL BE ENTI-
TLED TO A CREDIT OR REFUND FOR THE  DIFFERENCE  IN  THE  RATES  FOR  THE
GALLONAGE SOLD.
  S  6. The tax law is amended by adding a new section 1812-g to read as
follows:
  S 1812-G. PERSON NOT REGISTERED AS A WHOLESALER  OF  MOTOR  FUEL.  ANY
PERSON  WHO, WHILE NOT REGISTERED AS A WHOLESALER OF MOTOR FUEL PURSUANT
TO THE PROVISIONS OF ARTICLE TWELVE-A OF THIS CHAPTER, MAKES A  SALE  OF
MOTOR  FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN BULK, SHALL BE
GUILTY OF A CLASS E FELONY.
  S 7.  This act shall take effect immediately; provided, however,  that
sections  two,  three,  four, five and six of this act shall take effect
December 1, 2015. Effective  immediately,  any  rules,  regulations  and
agreements  necessary  to  implement  the  provisions of this act on its
effective date are authorized and directed to be completed on or  before
such date.