§ 182-a. Franchise tax on certain oil companies. 1. Notwithstanding\nany other provision of this chapter, or of any other law, for the period\nbeginning with taxable years commencing on or after the first day of\nJuly, nineteen hundred eighty-one, but including that portion of any\ntaxable year commencing prior thereto to the extent of that portion of\nsuch year which includes the period which commences with the first day\nof July, nineteen hundred eighty-one, and ending with but not including\ntaxable years commencing on or after the first day of July, nineteen\nhundred eighty-three, but including that portion of any taxable year\ncommencing prior thereto to the extent of that portion of such year\nwhich includes the period which terminates with the thirtieth day of\nJune, nineteen hundred eighty-three, an annual tax is hereby imposed\nupon every oil company equal to three-quarters of one per centum of its\ngross receipts from sales of petroleum, or the portion thereof allocated\nwithin the state as hereinafter provided, for the privilege of\nexercising its corporate franchise, or of doing business, or of\nemploying capital, or of owning or leasing property in this state in a\ncorporate or organized capacity, or of maintaining an office in this\nstate, for all or any part of each of its taxable years. In no event\nshall the tax imposed by this section be less than two hundred fifty\ndollars.\n 2. As used in this section: (a) The term "oil company" means every\ncorporation formed for or engaged in the business of importing or\ncausing to be imported (by a person other than a corporation subject to\ntax under this section) into this state for sale in this state,\nextracting, producing, refining, manufacturing, or compounding\npetroleum. Provided, however, a corporation which is principally engaged\nin selling fuel oil (excluding diesel motor fuel) used for residential\npurposes shall not be considered an oil company. For purposes of this\nsection, petroleum shall include, but shall not be limited to, gasoline,\naviation fuel, kerosene, diesel motor fuel, benzol, distillate fuels,\nresidual oil, crude oil or any similar product.\n (b) The term "gross receipts from sales of petroleum" means all\nreceipts from sales of petroleum, whether from within or without the\nUnited States, whether in cash, credits or property of any kind or\nnature, without any deduction therefrom on account of the cost of the\nproperty sold, the cost of materials used, labor or services, or other\ncosts, interest or discount paid, or any other expense whatsoever.\nReceipts received by reason of any sale of fuel oil (excluding diesel\nmotor fuel) or liquified or liquifiable gases (except when sold in\ncontainers of less than one hundred pounds) used for residential\npurposes shall not be included in gross receipts.\n However, to prevent the multiple application of the tax imposed by\nthis section, gross receipts shall not include the receipts from any\nsale for resale to a purchaser which is an oil company subject to tax\nunder this section. It shall be presumed that no receipts are receipts\nfrom a sale for resale to such purchaser unless such purchaser furnishes\nthe oil company with a resale certificate in such form and under such\nterms and conditions as the tax commission may prescribe and such\ncertificate is accepted in good faith by such oil company. In addition,\nit shall be presumed that no receipts are receipts received by reason of\nany sale of fuel oil (excluding diesel motor fuel) or liquified or\nliquifiable gases (except when sold in containers of less than one\nhundred pounds) used for residential purposes unless the purchaser\nfurnishes the oil company with a residential use certificate, in such\nform, at such times and under such terms and conditions as the tax\ncommission may prescribe, and such certificate is accepted in good faith\nby such oil company. Provided, however, where a purchaser is a consumer\nof such fuel oil or liquifie
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