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This entry was published on 2021-04-23
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SECTION 282
Definitions
Tax (TAX) CHAPTER 60, ARTICLE 12-A
§ 282. Definitions. As used in this article, 1. a. With respect to
motor fuel, "distributor" means any person, firm, association or
corporation, who or which imports or causes to be imported into the
state, for use, distribution, storage or sale within the state, any
motor fuel; and also any person, firm, association or corporation who or
which produces, refines, manufactures or compounds motor fuel within the
state.

b. With respect to Diesel motor fuel, "distributor" means any person,
firm, association or corporation (i) who or which imports or causes to
be imported into the state, for use, distribution, storage or sale
within the state, any Diesel motor fuel; (ii) who or which produces,
refines, manufactures or compounds Diesel motor fuel within the state;
(iii) who or which makes a sale or use of Diesel motor fuel in this
state other than: (A) a retail sale not in bulk or (B) the self-use of
Diesel motor fuel which has been the subject of a retail sale to such
person; (iv) who or which is registered by the department as a
distributor of kero-jet fuel pursuant to the provisions of subdivision
two of section two hundred eighty-two-a of this article. For the
purposes of this article when used with respect to Diesel motor fuel, a
"retail sale not in bulk" means the making or offering to make any sale
of Diesel 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
Diesel motor fuel to a consumer which is other than a "retail sale not
in bulk". Motor fuel or Diesel motor fuel brought into the state in the
ordinary fuel tank connecting with the engine of a motor vehicle,
aeroplane, motor boat or other conveyance propelled by the use of such
motor fuel or Diesel motor fuel, and to be used only in the operation
thereof, shall not be deemed imported within the meaning of this
article, if not removed from such tank except as used in the propulsion
of such engine.

2. "Motor fuel" means gasoline, benzol, reformulated blend stock for
oxygenate blending, conventional blend stock for oxygenate blending,
E85, fuel grade ethanol that meets the ASTM International active
standards specifications D4806 or D4814 or other product which is
suitable for use in operation of a motor vehicle engine.

3. "Motor vehicle" means any vehicle propelled by any power other than
muscular, except boats, road building machinery, power shovels, tractor
cranes, tractors used exclusively for agricultural purposes and such
vehicles as are run only on rails or tracks.

4. "Purchaser" shall include, in addition to its usual meaning, the
distributor in the case of transfer of motor fuel by a distributor from
his, their or its stock, into a motor vehicle, or into a container from
which motor fuel is supplied by the distributor to a motor vehicle or
vehicles of the distributor or of others.

5. "Sale" shall include, in addition to its meaning under article
twenty-eight of this chapter, the transfer of fuel by a distributor into
a motor vehicle or into a receptacle from which fuel is supplied by him
or it to his or its own or other motor vehicles.

6. "Filling station" shall include any place, location or station
where motor fuel, highway Diesel motor fuel or water-white kerosene
(exclusively for heating purposes in containers of no more than twenty
gallons), is offered for sale at retail.

7. "Owner" shall include any person offering motor fuel for sale at
retail.

8. "Person" includes an individual, copartnership, limited liability
company, society, association, corporation, joint stock company, and any
combination of individuals and also an executor, administrator,
receiver, trustee or other fiduciary.

9. "Omnibus carrier" shall mean every person engaged in operating an
omnibus line subject to the supervision of the state department of
public service under article three-a of the public service law,
including every person operating omnibuses used for the transportation
of school children under a contract made pursuant to the provisions of
the education law.

10. "Taxicab licensee" shall mean every corporation, company,
association, partnership and person engaged in operating a taxicab, as
defined in section one hundred forty-eight-a of the vehicle and traffic
law, and licensed by local authorities as defined in section one hundred
twenty-two of such law to operate at a fixed rate of fare.

11. "Nonpublic school operator" shall mean any nonpublic elementary or
secondary school which owns or leases and operates any vehicle solely
and exclusively for its purposes.

12. "Transporter" means any person who or which has the use or
control, or the right to the use or control of any means of
transportation used in transporting motor fuel including a barge, truck
or pipeline. "Importing transporter" means any transporter who or which
transports motor fuel in the state where such motor fuel is being
imported into the state for use, distribution, storage or sale in the
state. "Exporting transporter" means any transporter who or which
transports motor fuel in this state where such motor fuel is being
exported from a point in this state to without this state.

13. "Terminal" means a motor fuel or Diesel motor fuel storage
facility with a storage capacity of fifty thousand gallons or more
excluding such facility at which motor fuel or Diesel motor fuel is
stored solely for its retail sale at such facility. "Terminal operator"
means any person who or which has the use of or control over, or the
right to so use or control, a terminal.

14. "Diesel motor fuel" shall mean No. 1 Diesel fuel, No. 2 Diesel
fuel, biodiesel, kerosene, fuel oil or other middle distillate and also
motor fuel suitable for use in the operation of an engine of the diesel
type, excluding, however, any product specifically designated "No. 4
Diesel fuel" and not suitable as a fuel used in the operation of a motor
vehicle engine.

16. "Non-highway Diesel motor fuel" means any Diesel motor fuel that
is designated for use other than on a public highway (except for the use
of the public highway by farmers to reach adjacent lands), and is dyed
Diesel motor fuel as defined in subdivision eighteen-a of this section.

16-a. "Highway Diesel motor fuel" means any Diesel motor fuel which is
not non-highway Diesel motor fuel.

17. "Fixed base operator" means any person, firm, association or
corporation, who or which engages in the sale of kero-jet fuel or
aviation gasoline, or both, for airplanes from a fixed and permanent
place at an airport within the state.

18. "Indian nation or tribe" means one of the following New York state
Indian nations or tribes: Cayuga Nation, Oneida Nation of New York,
Onondaga Nation, Poospatuck or Unkechauge Nation, Saint Regis Mohawk
Tribe, Seneca Nation of Indians, Shinnecock Indian Nation, Tonawanda
Band of Seneca and Tuscarora Nation.

18-a. "Dyed Diesel motor fuel" means Diesel motor fuel which has been
dyed in accordance with and for the purpose of complying with the
provisions of 26 USC §4082(a) and the regulations thereunder, as may be
amended from time to time.

19. "Qualified Indian" means a person duly enrolled on the tribal
rolls of one of the Indian nations or tribes. In the case of the Cayuga
Indian Nation of New York, such term shall include enrolled members of
such nation when such enrolled members purchase motor fuel on any Seneca
reservation.

20. "Qualified reservation" means (a) lands held by an Indian nation
or tribe that is located within the reservation of that nation or tribe
in the state;

(b) lands within the state over which an Indian nation or tribe
exercises governmental power and that are either (i) held by the Indian
nation or tribe subject to restrictions by the United States against
alienation, or (ii) held in trust by the United States for the benefit
of such Indian nation or tribe;

(c) lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge)
Nation within their respective reservations; or

(d) any land that falls within paragraph (a) or (b) of this
subdivision, and which may be sold and replaced with other land in
accordance with an Indian nation's or tribe's land claims settlement
agreement with the state of New York, shall nevertheless be deemed to be
subject to restriction by the United States against alienation.

21. "Reservation motor fuel seller" means a seller of motor fuel or
Diesel motor fuel which is an Indian nation or tribe, one or more
members of such tribe, or an entity wholly owned by either or both,
which sells motor fuel within the boundaries of a qualified reservation.

* 22. "E85" means a fuel blend consisting of ethanol and motor fuel,
which meets the ASTM International active standard D5798 for fuel
ethanol.

* NB Repealed September 1, 2026

* 23. "B20" means a mixture consisting by volume of twenty percent
biodiesel and the remainder of which is diesel motor fuel. "Biodiesel"
shall mean either "qualified biodiesel" or "unqualified biodiesel."
"Qualified biodiesel" means a diesel motor fuel substitute produced from
nonpetroleum renewable resources that meets the registration
requirements for fuels and fuel additives established by the
Environmental Protection Agency under section 211 of the Clean Air Act
(42 U.S.C. 7545) and that meets the ASTM International active standard
D6751 for biodiesel fuel. "Unqualified biodiesel" means a diesel motor
fuel substitute produced from nonpetroleum renewable resources that does
not meet the ASTM International active standard D6751 for biodiesel
fuel.

* NB Repealed September 1, 2026

* 24. "CNG" means fuel comprised primarily of methane, stored in
either a gaseous or liquid state, suitable for use and consumption in
the engine of a motor vehicle.

* NB Repealed September 1, 2026

* 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen,
stored in either a gaseous or liquid state, suitable for use and
consumption in the engine of a motor vehicle.

* NB Repealed September 1, 2026

26. "Public highway" means public highway as defined in subdivision
six of section five hundred one of this chapter.

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
subdivision (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".