New York Tax Code § 283-B

Licensing of terminal operators
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§ 283-b. Licensing of terminal operators. 1. The department of\ntaxation and finance, upon the application of a person who operates a\nfacility where motor fuel is deposited, shall license such person as a\nterminal operator under this article except as otherwise provided in\nthis section. The application shall be in a form and contain such\ninformation as the department of taxation and finance shall prescribe.\nNo person, unless so licensed, shall operate a terminal, except that a\nperson may operate a terminal without a license if all of the motor fuel\nstored in such facility is solely for such person's own use and\nconsumption.\n  2. Where a person files an application for a license 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 act for such applicant in\ncomplying with any requirement of this article, and has not been paid in\nfull, (b) a liability for the penalty provided for under subdivision two\nof section two hundred eighty-nine-b of this article has been finally\ndetermined to be due from an officer, director, shareholder directly or\nindirectly owning more than ten percent of the number of shares of stock\nof such applicant (where such applicant is a corporation) entitling the\nholder thereof to vote for the election of directors or trustees,\nemployee or partner of such applicant or a shareholder of such applicant\nunder a duty to act for such applicant in complying with any requirement\nof this article, and has not been paid in full, (c) such applicant has\nbeen convicted of a crime provided for in this chapter or has been\nconvicted under the tax laws or penal laws of any other state, or a\npolitical subdivision of this state or such other state, or of the\nUnited States of a criminal offense which, if committed and prosecuted\nin this state, would constitute a similar crime under this chapter,\nwithin the preceding five years, (d) an officer, director or partner of\nsuch applicant, a shareholder directly or indirectly owning more than\nten percent of the number of shares of stock of such applicant (where\nsuch applicant is a corporation) entitling the holder thereof to vote\nfor the election of directors or trustees, or an employee or shareholder\nof such applicant who, as such employee or shareholder, is under a duty\nto act for such applicant in complying with any requirement of this\narticle, has been convicted of a crime provided for in this chapter or\nhas been convicted under the tax laws or penal laws of any other state,\nor a political subdivision of this state or such other state, or of the\nUnited States of a criminal offense which, if committed and prosecuted\nin this state, would constitute a similar crime under this chapter,\nwithin the preceding five years, (e) such applicant, or an officer,\ndirector or partner of such applicant, shareholder directly or\nindirectly owning more than ten percent of the number of shares of stock\nof such applicant (where such applicant is a corporation) entitling the\nholder thereof to vote for the election of directors or trustees, or\nemployee or shareholder of such applicant under a duty to act for such\napplicant in complying with any requirement of this article, who was an\nofficer, director or partner of another person, or who directly or\nindirectly owned more than ten percent of the number of shares of stock\nof another person (where such other person is a corporation) entitling\nthe 

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