§ 282-a. Imposition of excise tax on Diesel motor fuel. 1. There is\nhereby levied and imposed with respect to Diesel motor fuel an excise\ntax of four cents per gallon upon the sale or use of Diesel motor fuel\nin this state.\n The excise tax is imposed on the first sale or use of Diesel motor\nfuel to occur which is not exempt from tax under this article. Provided,\nhowever, if the tax has not been imposed prior thereto, it shall be\nimposed on the removal of highway Diesel motor fuel from a terminal,\nother than by pipeline, barge, tanker or other vessel, or the delivery\nof Diesel motor fuel to a filling station or into the fuel tank\nconnecting with the engine of a motor vehicle for use in the operation\nthereof whichever event shall be first to occur. The tax shall be\ncomputed based upon the number of gallons of Diesel motor fuel sold,\nremoved or used or the number of gallons of Diesel fuel delivered into\nthe fuel tank of a motor vehicle, as the case may be. Nothing in this\narticle shall be construed to require the payment of such excise tax\nmore than once upon the same Diesel motor fuel. Nor shall the collection\nof such tax be made applicable to the sale or use of Diesel motor fuel\nunder circumstances which preclude the collection of such tax by reason\nof the United States constitution and of laws of the United States\nenacted pursuant thereto. Provided, further, no Diesel motor fuel shall\nbe included in the measure of the tax unless it shall have previously\ncome to rest within the meaning of federal decisional law interpreting\nthe United States constitution. All tax for the period for which a\nreturn is required to be filed shall be due on the date limited for the\nfiling of the return for such period, regardless of whether a return is\nfiled as required by this article or whether the return which is filed\ncorrectly shows the amount of tax due.\n 2. No person shall sell or use Diesel motor fuel within this state\n(other than a retail sale not in bulk or self-use of Diesel motor fuel\nwhich has been the subject of a retail sale), import or cause the\nimportation of Diesel motor fuel into the state or produce, refine,\nmanufacture or compound Diesel motor fuel within the state unless such\nperson shall be registered by the department as a distributor of Diesel\nmotor fuel. Provided, the commissioner shall not register as a\ndistributor of Diesel motor fuel any person who is engaged solely in one\nor both of the following: (i) any person who makes or offers to make a\nretail sale not in bulk of such fuel or (ii) any person who purchases\nDiesel motor fuel in bulk in this state for the sole purpose of\nself-use. The commissioner may, however, register as a distributor of\nkero-jet fuel only a fixed base operator who makes no sales of kero-jet\nfuel other than retail sales not in bulk delivered directly into the\nfuel tank of an airplane for use in the operation of such airplane and\nwho makes no other sales of diesel motor fuel. Such registration shall\napply only to the wholesale purchase of kero-jet fuel and the retail\nsale of such fuel not in bulk for delivery directly into the fuel tank\nof an airplane for use in the operation thereof. Provided, further, that\nif the commissioner is satisfied that full registration is not necessary\nin order to protect tax revenues, the commissioner may limit or modify\nthe requirement of registration as a distributor with respect to any\nperson otherwise required to register solely because such person engages\nin the sale of non-highway Diesel motor fuel where such person makes\nsales of non-highway Diesel motor fuel to the consumer solely for the\npurposes described in subparagraph (i) of paragraph (b) of subdivision\nthree of this section, provided that if the commissioner so limits or\nmodifies such registration requirement with respect to such person, then\nsuch registration shall apply only to the importation, sale and\ndistribution of such non-highway Diesel moto
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