§ 283. Registration of distributors. 1. The department of taxation and\nfinance, upon the application of a person, shall register such person as\na distributor under this article except as provided in subdivisions two\nand five of this section. The application shall be in a form and contain\nsuch data as the department of taxation and finance shall prescribe. No\nperson, unless so registered, shall import or cause any motor fuel to be\nimported into the state, for use, distribution, storage or sale within\nthe state or shall produce, refine, manufacture or compound motor fuel\nwithin the state. No distributor, unless so registered, shall make any\nsale, transfer, use or other disposition of motor fuel within the state,\nexcept a sale, transfer, use or other disposition, if any, as to which\nthe state cannot impose such condition by reason of the United States\nconstitution and of laws of the United States enacted pursuant thereto.\n 2. Where a person files an application for registration under this\nsection and in considering such application the commissioner ascertains\nthat (a) any tax imposed under this chapter or any related statute as\ndefined in section eighteen hundred of this chapter has been finally\ndetermined to be due from such applicant or from any officer, director\nor partner of such applicant, shareholder directly or indirectly owning\nmore than ten percent of the number of shares of stock of such applicant\n(where such applicant is a corporation) entitling the holder thereof to\nvote for the election of directors or trustees, or any shareholder or\nemployee of such applicant under a duty to file a return under or\npursuant to the authority of this article or pay the taxes imposed by or\npursuant to the authority of this article on behalf of such applicant,\nand has not been paid in full, (b) a liability for the penalty provided\nfor under subdivision two of section two hundred eighty-nine-b of this\nchapter has been finally determined to be due from an officer, director,\nshareholder directly or indirectly owning more than ten percent of the\nnumber of shares of stock of such applicant (where such applicant is a\ncorporation) entitling the holder thereof to vote for the election of\ndirectors or trustees, employee or partner of such applicant or a\nshareholder of such applicant under a duty to file a return under or\npursuant to the authority of this article or pay the taxes imposed by or\npursuant to the authority of this article on behalf of such applicant,\nand has not been paid in full, (c) such applicant has been convicted of\na crime provided for in this chapter or has been convicted under the tax\nlaws or penal laws of any other state, or a political subdivision of\nthis state or such other state, or of the United States of a criminal\noffense which, if committed and prosecuted in this state, would\nconstitute a similar crime under this chapter, within the preceding five\nyears, (d) an officer, director or partner of such applicant, a\nshareholder directly or indirectly owning more than ten percent of the\nnumber of shares of stock of such applicant (where such applicant is a\ncorporation) entitling the holder thereof to vote for the election of\ndirectors or trustees, or an employee or shareholder of such applicant\nwho, as such employee or shareholder, is under a duty to file a return\nunder or pursuant to the authority of this article or pay the taxes\nimposed by or pursuant to the authority of this article on behalf of\nsuch applicant, has been convicted of a crime provided for in this\nchapter or has been convicted under the tax laws or penal laws of any\nother state, or a political subdivision of this state or such other\nstate, or of the United States of a criminal offense which, if committed\nand prosecuted in this state, would constitute a similar crime under\nthis chapter, within the preceding five years, or an employee of such\napplicant was, in his capacity as a person under a duty to file
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