§ 1102. Prepayment of sales tax on motor fuel and diesel motor fuel.\n(a) * (1) Every distributor of motor fuel shall pay, as a prepayment on\naccount of the taxes imposed by this article and pursuant to the\nauthority of article twenty-nine of this chapter, a tax on each gallon\nof motor fuel (i) which he imports or causes to be imported into this\nstate for use, distribution, storage or sale in the state or produces,\nrefines, manufactures or compounds in this state or (ii) if the tax has\nnot been imposed prior to its sale in this state, which he sells (which\nacts shall in regard to motor fuel hereinafter in this article be\nencompassed by the phrase "imported, manufactured or sold"), except when\nimported, manufactured or sold under circumstances which preclude the\ncollection of such tax by reason of the United States constitution and\nof the laws of the United States enacted pursuant thereto or when\nimported or manufactured by an organization described in paragraph one\nor two of subdivision (a) of section eleven hundred sixteen of this\narticle or a hospital included in the organizations described in\nparagraph four of such subdivision for its own use and consumption and\nexcept kero-jet fuel when imported by an airline for use in its\nairplanes, and except CNG, and except hydrogen, and except E85 when\ndelivered to a filling station and placed in a storage tank of such\nfilling station for such E85 to be dispensed directly into a motor\nvehicle for use in the operation of such vehicle, and except aviation\ngasoline sold for use in commercial aircraft and general aviation\naircraft.\n * NB Effective until September 1, 2026\n * (1) Every distributor of motor fuel shall pay, as a prepayment on\naccount of the taxes imposed by this article and pursuant to the\nauthority of article twenty-nine of this chapter, a tax on each gallon\nof motor fuel (i) which he imports or causes to be imported into this\nstate for use, distribution, storage or sale in the state or produces,\nrefines, manufactures or compounds in this state or (ii) if the tax has\nnot been imposed prior to its sale in this state, which he sells (which\nacts shall in regard to motor fuel hereinafter in this article be\nencompassed by the phrase "imported, manufactured or sold"), except when\nimported, manufactured or sold under circumstances which preclude the\ncollection of such tax by reason of the United States constitution and\nof the laws of the United States enacted pursuant thereto or when\nimported or manufactured by an organization described in paragraph one\nor two of subdivision (a) of section eleven hundred sixteen of this\narticle or a hospital included in the organizations described in\nparagraph four of such subdivision for its own use and consumption and\nexcept kero-jet fuel when imported by an airline for use in its\nairplanes, and except aviation gasoline sold for use in commercial\naircraft and general aviation aircraft.\n * NB Effective September 1, 2026\n * (2) Every distributor of diesel motor fuel shall pay, as a\nprepayment on account of the taxes imposed by this article and pursuant\nto the authority of article twenty-nine of this chapter, a tax upon the\nsale or use of diesel motor fuel in this state. The tax shall be\ncomputed based upon the number of gallons of diesel motor fuel sold or\nused. Provided, however, if the tax has not been imposed prior thereto,\nit shall be imposed on the removal of highway diesel motor fuel from a\nterminal, other than by pipeline, barge, tanker or other vessel, or the\ndelivery of diesel motor fuel to a retail service station. The\ncollection of such tax shall not be made applicable to the sale or use\nof diesel motor fuel under circumstances which preclude the collection\nof such tax by reason of the United States constitution and of laws of\nthe United States enacted pursuant thereto. The prepaid tax on diesel\nmotor fuel shall not apply to (i) the sale of non-highway Diesel motor\nfuel to a p
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