§ 283-d. Registration of wholesalers of motor fuel. (a) Registration\nrequired. Each wholesaler of motor fuel must be registered with the\ndepartment under this section. No wholesaler of motor fuel shall make a\nsale of motor fuel in this state other than a retail sale not in bulk\nunless such wholesaler is so registered. The department, upon the\napplication of a person, shall register such person as a wholesaler of\nmotor fuel except that the commissioner may refuse to register an\napplicant for any of the grounds specified in subdivision two or five of\nsection two hundred eighty-three of this article or in subdivision (c)\nof this section. The application shall be in such form and contain such\ninformation as the commissioner shall prescribe. All of the provisions\nof subdivisions two, four, five, six, seven, eight, nine and ten of\nsection two hundred eighty-three of this article relating to\nregistration of distributors shall be applicable to the registration of\nwholesalers of motor fuel under this section with the same force and\neffect as if the language of such subdivisions had been incorporated in\nfull in this section and had expressly referred to the registration of\nwholesalers of motor fuel, with such modification as may be necessary in\norder to adapt the language of such provisions to the provisions of this\nsection, provided, specifically, that the term "distributor" shall be\nread as "wholesaler of motor fuel." Provided, however, that if the\ncommissioner is satisfied that the requirements of such provisions for\nregistration are not necessary in order to protect tax revenues, the\ncommissioner may limit or modify such requirements with respect to any\nperson not required to be registered as a distributor of motor fuel.\n (b) Bond or other security. The commissioner may require a wholesaler\nof motor fuel seeking a registration to file with the department a bond\nissued by a surety company approved by the superintendent of financial\nservices as to solvency and responsibility and authorized to transact\nbusiness in this state or other security acceptable to the commissioner,\nin such amount as the commissioner may fix to secure the performance by\nsuch wholesaler of motor fuel of the duties and responsibilities\nrequired (i) pursuant to this article and (ii) pursuant to articles\ntwenty-eight and twenty-nine of this chapter with respect to motor fuel.\nThe commissioner may require that such a bond or other security be filed\nbefore a wholesaler of motor fuel is registered, and the amount thereof\nmay be increased at any time when in the commissioner's judgment the\nsame is necessary. If securities are deposited as security under this\nsubdivision, such securities shall be kept in the joint custody of the\ncomptroller and the commissioner and may be sold by the commissioner if\nit becomes necessary so to do in order to recover against such\nwholesaler of motor fuel but no such sale shall be had until after such\nwholesaler of motor fuel shall have had opportunity to litigate the\nvalidity of the liability if it elects to do so. Upon any such sale the\nsurplus, if any, above the sums due shall be returned to such wholesaler\nof motor fuel. The department, when authorized by the wholesaler of\nmotor fuel, shall furnish information regarding the registration of the\nwholesaler of motor fuel and any other information which the wholesaler\nof motor fuel authorizes it to disclose.\n (c) Refusal to register. For the purposes of determining whether to\nrefuse an application for registration under this section, the\nreferences in subdivision two of section two hundred eighty-three of\nthis article to employees or shareholders 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 the\napplicant or another person shall be deemed to also include an employee\nunder a duty to file a return or pay taxes under
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