§ 301-c. Reimbursement. * A subsequent purchaser shall be eligible
for reimbursement of tax with respect to the following gallonage,
subsequently sold by such purchaser in accordance with subdivision (a),
(b), (e), (h), (j), (k), (n) or (o) of this section or used by such
purchaser in accordance with subdivision (c), (d), (f), (g), (i), (l),
(m) or (q) of this section, which gallonage has been included in the
measure of the tax imposed by this article on a petroleum business:

* NB Effective until September 1, 2026

* A subsequent purchaser shall be eligible for reimbursement of tax
with respect to the following gallonage, subsequently sold by such
purchaser in accordance with subdivision (a), (b), (e), (h), (j) or (k)
of this section or used by such purchaser in accordance with subdivision
(c), (d), (f), (g), (i), (l), (m) or (q) of this section, which
gallonage has been included in the measure of the tax imposed by this
article on a petroleum business:

* NB Effective September 1, 2026

(a) Non-highway Diesel motor fuel used for heating purposes. (1) Total
residential heating reimbursement. Non-highway Diesel motor fuel
purchased in this state and sold by such purchaser to a consumer for use
exclusively for residential heating purposes but only where (i) such
non-highway diesel motor fuel is delivered into a storage tank which is
not equipped with a hose or other apparatus by which such non-highway
Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle
and such storage tank is attached to the heating unit burning such
non-highway Diesel motor fuel, (ii) the tax imposed pursuant to this
article has been paid with respect to such non-highway diesel motor fuel
and the entire amount of such tax has been absorbed by such purchaser,
and (iii) such purchaser possesses documentary proof satisfactory to the
commissioner evidencing the absorption by it of the entire amount of the
tax imposed pursuant to this article. Provided, however, that the
commissioner is authorized, in the event that the commissioner
determines that it would not threaten the integrity of the
administration and enforcement of the tax imposed by this article, to
provide a reimbursement with respect to a retail sale to a consumer for
residential heating purposes of less than ten gallons of non-highway
diesel motor fuel provided such fuel is not dispensed into the tank of a
motor vehicle.

(2) Partial non-residential heating reimbursement. (A) Non-highway
Diesel motor fuel purchased in this state and sold by such purchaser to
a consumer for use exclusively for heating, other than for residential
heating purposes, but only where (i) such non-highway diesel motor fuel
is delivered into a storage tank which is not equipped with a hose or
other apparatus by which such non-highway Diesel motor fuel can be
dispensed into the fuel tank of a motor vehicle and such storage tank is
attached to the heating unit burning such non-highway Diesel motor fuel,
(ii) the tax imposed pursuant to this article has been paid with respect
to such non-highway diesel motor fuel and the entire amount of such tax
has been absorbed by such purchaser, and (iii) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article.

(B) Calculation of partial reimbursement. Notwithstanding any other
provision of this article, the amount of the reimbursement under this
paragraph shall be determined by multiplying the quantity of non-highway
diesel motor fuel eligible for the reimbursement times the sum of the
then current rate of the supplemental tax imposed by section three
hundred one-j of this article and forty-six percent of the then current
rate of the tax imposed by section three hundred one-a of this article,
with respect to the non-highway diesel motor fuel rate, as the case may
be.

(b) Sales to New York state and the federal government. Motor fuel and
diesel motor fuel purchased in this state and sold by such purchaser in
this state to an organization described in paragraph one or two of
subdivision (a) of section eleven hundred sixteen of this chapter where
(i) such motor fuel or diesel motor fuel is for such organization's own
use or consumption, (ii) the tax imposed pursuant to this article has
been paid with respect to such motor fuel or diesel motor fuel and the
entire amount of such tax has been absorbed by such purchaser and, (iii)
such purchaser possesses documentary proof satisfactory to the
commissioner of taxation and finance evidencing the absorption by it of
the entire amount of the tax imposed pursuant to this article. Provided,
however, that the commissioner of taxation and finance shall require
such documentary proof to qualify for any reimbursement of tax provided
by this section as the commissioner deems appropriate, including the
expansion of any certification required pursuant to section two hundred
eighty-five-a or two hundred eighty-five-b of this chapter to cover the
taxes imposed pursuant to this article.

(c) Motor fuel and diesel motor fuel used by certain omnibus carriers.
Motor fuel and diesel motor fuel purchased in this state by an omnibus
carrier and consumed by such omnibus carrier in the operation of an
omnibus (i) in local transit service in this state, as described under
paragraph (d) of subdivision three of section two hundred eighty-nine-c
of this chapter, pursuant to a certificate of public convenience and
necessity issued by the commissioner of transportation of this state or
by the interstate commerce commission of the United States or pursuant
to a contract, franchise or consent between such carrier and a city
having a population of more than one million inhabitants, or any agency
of such city, or (ii) in the transportation of school children in the
state under a contract made pursuant to the provisions of the education
law. Provided, however, the reimbursement under this subdivision is
available only where the tax imposed pursuant to this article has been
paid with respect to such motor fuel or diesel motor fuel and the entire
amount of such tax has been absorbed by such omnibus carrier, where such
omnibus carrier possesses documentary proof satisfactory to the
commissioner of taxation and finance evidencing the absorption by it of
the entire amount of the tax imposed pursuant to this article, and
where, in the case of the reimbursement under clause (i) of this
subdivision, such motor fuel or diesel motor fuel is included in the
gallonage upon which reimbursement is calculated under paragraph (d) of
subdivision three of section two hundred eighty-nine-c of this chapter
and, in the case of the reimbursement under clause (ii) of this
subdivision, such motor fuel or diesel motor fuel is included in the
gallonage upon which reimbursement is calculated under paragraph (b) of
such subdivision three of section two hundred eighty-nine-c.

(d) Motor fuel and diesel motor fuel used by certain nonpublic school
operators. Motor fuel and diesel motor fuel purchased in this state by a
nonpublic school operator, as defined in subdivision eleven of section
two hundred eighty-two of this chapter, and consumed by such nonpublic
school operator exclusively in educational related activities. Provided,
however, the reimbursement under this subdivision is available only
where the tax imposed pursuant to this article has been paid with
respect to such motor fuel or diesel motor fuel and the entire amount of
such tax has been absorbed by such nonpublic school operator, where such
nonpublic school operator possesses documentary proof satisfactory to
the commissioner of taxation and finance evidencing the absorption by it
of the entire amount of the tax imposed pursuant to this article, and
where such motor fuel or diesel motor fuel is included in the gallonage
upon which the reimbursement is calculated under paragraph (e) of
subdivision three of section two hundred eighty-nine-c of this chapter.

(e) Non-highway Diesel motor fuel and residual petroleum product used
for farm production. Non-highway Diesel motor fuel or residual petroleum
product purchased in this state and sold by such purchaser to a consumer
for use or consumption directly and exclusively in the production for
sale of tangible personal property by farming, but only if all of such
non-highway Diesel motor fuel or product is delivered on the farm site
and is consumed other than on the public highways of this state (except
for the use of the public highway to reach adjacent farmlands). This
reimbursement may be claimed only where (i) the tax imposed pursuant to
this article has been paid with respect to such non-highway diesel motor
fuel or residual petroleum product and the entire amount of such tax has
been absorbed by such purchaser, and (ii) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article. Provided, however, that the commissioner shall require
such documentary proof to qualify for any reimbursement of tax provided
by this section as the commissioner deems appropriate.

(f) Motor fuel and highway diesel motor fuel used for farm production.
No more than one thousand five hundred gallons of motor fuel and no more
than four thousand five hundred gallons of highway diesel motor fuel
purchased in this state in a thirty-day period or a greater amount which
has been given prior clearance by the commissioner, by a consumer for
use or consumption directly and exclusively in the production for sale
of tangible personal property by farming, but only if all of such motor
fuel or highway diesel motor fuel is delivered on the farm site and is
consumed other than on the public highways of this state (except for the
use of the public highway to reach adjacent farmlands). This
reimbursement to such purchaser who used such motor fuel or highway
diesel motor fuel in the manner specified in this subdivision may be
claimed only where, (i) the tax imposed pursuant to this article has
been paid with respect to such motor fuel or highway diesel motor fuel
and the entire amount of such tax has been absorbed by such purchaser,
and (ii) such purchaser possesses documentary proof satisfactory to the
commissioner evidencing the absorption by it of the entire amount of the
tax imposed pursuant to this article. Provided, however, that the
commissioner shall require such documentary proof to qualify for any
reimbursement of tax provided by this subdivision as the commissioner
deems appropriate. The commissioner is hereby empowered to make such
provisions as deemed necessary to define the procedures for granting
prior clearance for purchases of more than one thousand five hundred
gallons of motor fuel or four thousand five hundred gallons of highway
diesel motor fuel in a thirty-day period.

(g) Diesel motor fuel and motor fuel used in the operation of
commercial fishing vessels. Diesel motor fuel or motor fuel purchased in
this state by a commercial fisherman at retail wherein (1) such diesel
motor fuel or such motor fuel is delivered by a pump equipped with a
hose directly into the fuel tank of a commercial fishing vessel to be
used as fuel in the operation of such vessel for the purpose of engaging
in the commercial harvesting of fish for sale; and (2) such vessel is
operated by a commercial fisherman; but only where (i) the tax imposed
pursuant to this article has been paid with respect to such diesel motor
fuel or such motor fuel and the entire amount of such tax has been
absorbed by such purchaser and, (ii) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article. Provided, however, that the commissioner shall require
such documentary proof to qualify for any reimbursement of tax provided
by this section as the commissioner deems appropriate.

(h) A subsequent purchaser which is registered as a distributor of
diesel motor fuel shall be eligible for reimbursement of the tax imposed
by section three hundred one-a of this article with respect to gallonage
of residual petroleum product and non-highway diesel motor fuel
subsequently sold by such purchaser to an organization which has
qualified under paragraph four or five of subdivision (a) of section
eleven hundred sixteen of this chapter for the exclusive use and
consumption by such organization. Provided, however, this exemption
shall in no event apply to a sale of non-highway diesel motor fuel which
involves a delivery at a filling station or into a repository which is
equipped with a hose or other apparatus by which such non-highway Diesel
motor fuel can be dispensed into the fuel tank of a motor vehicle and
all deliveries hereunder shall be made to the premises occupied by the
qualifying organization and used by such organization in furtherance of
the exempt purposes of such organization. This reimbursement may be
claimed only where (i) the tax imposed pursuant to this article has been
paid with respect to such non-highway diesel motor fuel or residual
petroleum product and the entire amount of such tax has been absorbed by
such purchaser, and (ii) such purchaser possesses documentary proof
satisfactory to the commissioner evidencing the absorption by it of the
entire amount of the tax imposed pursuant to this article. Provided,
further, that the commissioner shall require such other documentary
proof to qualify for any reimbursement of tax provided by this section
as the commissioner deems appropriate.

(i) Reimbursement for commercial gallonage. (1) A reimbursement shall
be allowed to a consumer with respect to gallonage of non-highway diesel
motor fuel or residual petroleum product (i) which was purchased by such
consumer and where the supplemental tax imposed by section three hundred
one-j of this article with respect to such gallonage was paid by a
petroleum business and passed through to such consumer, (ii) such
consumer absorbed the entirety of such tax in the purchase price of such
gallonage, and (iii) such gallonage was used and consumed by such
consumer exclusively as "commercial gallonage". Provided, however, that
the commissioner shall require such documentary proof to qualify for any
reimbursement of tax provided by this subdivision as the commissioner
deems appropriate, including a certification by the consumer that the
product was used and consumed exclusively as "commercial gallonage" by
such consumer.

(2) Calculation. The amount of the reimbursement shall be determined
by multiplying the quantity of "commercial gallonage" eligible for
reimbursement times the then current rate of the supplemental tax
imposed by section three hundred one-j of this article with respect to
non-highway diesel motor fuel or residual petroleum product, as the case
may be. Any reimbursement of tax may be applied for not more often than
monthly.

(j) Reimbursement for manufacturing gallonage. A subsequent purchaser
shall be eligible for reimbursement of any taxes imposed under this
article with respect to gallonage of residual petroleum product and
non-highway diesel motor fuel subsequently sold by such purchaser to a
consumer as "manufacturing gallonage." This reimbursement may be claimed
only where (1) any tax imposed pursuant to this article has been paid
with respect to such gallonage and the entire amount of such tax has
been absorbed by such purchaser, and (2) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of such tax. Provided, however,
that the commissioner shall require such documentary proof to qualify
for any reimbursement of tax provided by this subdivision as the
commissioner deems appropriate including a certificate by the consumer
that such product is to be used and consumed exclusively as
"manufacturing gallonage".

(k) Reimbursement for railroad gallonage. (1) A subsequent purchaser,
which is registered as a distributor of diesel motor fuel, shall be
eligible for a reimbursement in accordance with this subdivision with
respect to non-highway diesel motor fuel subsequently sold by such
purchaser to a consumer as "railroad diesel".

(2) The amount of the reimbursement with respect to such product shall
be equal to the difference between (i) the tax actually paid under this
article by a petroleum business with respect to such product and
subsequently passed through to and absorbed by such purchaser, and (ii)
the tax under this article that would have been paid with respect to
such product had an importing distributor sold such product directly to
a purchaser as "railroad diesel". Provided that the commissioner shall
require such documentary proof as the commissioner deems necessary to
substantiate a reimbursement claim under this subdivision. Any
reimbursement of tax may be applied for not more often than monthly.

(l) Reimbursement for mining and extraction. A purchaser shall be
eligible for reimbursement of the tax imposed by section three hundred
one-a of this article with respect to gallonage of residual petroleum
product and non-highway diesel motor fuel, purchased for use and
consumption directly and exclusively in the production of tangible
personal property for sale by mining or extracting, but only if all of
such fuel or product is delivered at the mining or extracting site and
is consumed other than on the public highways of this state; provided,
however, this reimbursement shall in no event apply to a sale of
non-highway diesel motor fuel which involves a delivery at a filling
station. This reimbursement may be claimed only where (i) the tax
imposed pursuant to this article has been paid with respect to such
non-highway diesel motor fuel or residual petroleum product and the
entire amount of such tax has been absorbed by such purchaser, and (ii)
such purchaser possesses documentary proof satisfactory to the
commissioner evidencing the absorption by it of the entire amount of the
tax imposed pursuant to this article. Provided, however, that the
commissioner shall require such documentary proof to qualify for any
reimbursement of tax provided by this section as the commissioner deems
appropriate.

(m) Reimbursement for passenger commuter ferries. A use by a passenger
commuter ferry of non-highway diesel motor fuel or residual petroleum
product where such non-highway diesel motor fuel or residual petroleum
product was used and consumed by a passenger commuter ferry exclusively
in providing mass transportation service. This reimbursement may be
claimed only where (1) any tax imposed pursuant to this article has been
paid with respect to such gallonage and the entire amount of such tax
has been absorbed by such purchaser, and (2) such ferry possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of such tax. Provided, that the
commissioner shall require such documentary proof to qualify for any
reimbursement provided hereunder as the commissioner deems appropriate.

* (n) Reimbursement for E85. E85 purchased in this state and sold by
such purchaser in this state where (1) such E85 is delivered to a
filling station and placed in a storage tank of such filling station for
such E85 to be dispensed directly into a motor vehicle for use in the
operation of such vehicle, (2) the tax imposed pursuant to this article
has been paid with respect to such E85 and the entire amount of such tax
has been absorbed by such purchaser, and (3) such purchaser possesses
documentary proof satisfactory to the commissioner evidencing the
absorption by it of the entire amount of the tax imposed pursuant to
this article. Provided, that the commissioner shall require such
documentary proof to qualify for any reimbursement provided hereunder as
the commissioner deems appropriate.

* NB Repealed September 1, 2026

* (o) (1) Partial reimbursement for B20. B20 purchased in this state
and sold by such purchaser in this state where (i) the tax imposed
pursuant to this article has been paid with respect to such B20 and the
entire amount of such tax has been absorbed by such purchaser, and (ii)
such purchaser possesses documentary proof satisfactory to the
commissioner evidencing the absorption by it of the entire amount of the
tax imposed pursuant to this article. Provided, that the commissioner
shall require such documentary proof to qualify for any reimbursement
provided hereunder as the commissioner deems appropriate.

(2) Calculation of partial reimbursement. The amount of the
reimbursement under this subdivision shall be determined by multiplying
the quantity of B20 times twenty percent of the applicable taxes
otherwise imposed by this article on such fuel.

* NB Repealed September 1, 2026

(p) Reimbursement for motor fuel and diesel motor fuel used by a
voluntary ambulance service, as defined in section three thousand one of
the public health law, a fire company or a fire department, as defined
in section three of the volunteer firefighters' benefit law, or a
volunteer rescue squad supported in whole or in part by tax monies,
where any such entity is the purchaser, user or consumer of motor fuel
or diesel motor fuel in a vehicle owned and operated by such entity and
used exclusively for such entity's purposes. A purchaser shall be
eligible for reimbursement of the tax imposed pursuant to this article
if (1) any tax imposed pursuant to this article has been paid with
respect to such gallonage and the entire amount of such tax has been
absorbed by such purchaser, and (2) such purchaser possesses documentary
proof satisfactory to the commissioner evidencing the absorption by such
purchaser of the entire amount of such tax. Provided, that the
commissioner shall require such documentary proof to qualify for any
reimbursement provided hereunder as the commissioner deems appropriate.

(q) Reimbursement for tugboats and towboats. A use by a tugboat or
towboat of motor fuel, diesel motor fuel, or residual petroleum product.
This reimbursement may be claimed only where (1) any tax imposed
pursuant to this article has been paid with respect to such gallonage
and the entire amount of such tax has been absorbed by such purchaser,
and (2) such tugboat or towboat possesses documentary proof satisfactory
to the commissioner evidencing the absorption by it of the entire amount
of such tax. Provided, that the commissioner shall require such
documentary proof to qualify for any reimbursement provided hereunder as
the commissioner deems appropriate.