§ 285-b. Presumption of taxability--Diesel motor fuel. 1. Except with\nrespect to the exemptions from the excise tax on Diesel motor fuel set\nforth in subdivision three of section two hundred eighty-two-a of this\narticle, no person shall purchase Diesel motor fuel in this state unless\nthe taxes imposed by this article have been assumed by a registered\ndistributor of Diesel motor fuel in accordance with a certification\nunder subdivision four of this section or paid by such distributor and,\nin each of such instances, except in the case of an exemption from the\npass through of such tax authorized in subdivision four of such section\ntwo hundred eighty-two-a, are passed through to such purchaser. In\naddition to any other civil and criminal penalties which may apply, any\nperson who purchases Diesel motor fuel without having received a\ncertification from the seller in accordance with subdivision four of\nthis section shall be jointly and severally liable to pay the taxes\nimposed by this article with respect to such Diesel motor fuel.\n 2. For purposes of the proper administration of this article and to\nprevent evasion of the taxes imposed on Diesel motor fuel by this\narticle, it shall be presumed that all Diesel motor fuel sold, received\nor possessed in the state is subject to the taxes imposed by this\narticle until the contrary is established. It shall be further presumed\nthat any person so selling, receiving or possessing such Diesel motor\nfuel is responsible for payment of the excise taxes on such fuel.\n 3. (a) The claim for or exemption from tax provided for in\nsubparagraphs (i), (ii), (iii), (iv), and (vi) of paragraph (b) of\nsubdivision three of section two hundred eighty-two-a of this article\nshall be established by means of an exempt transaction certificate. If\nany such exemption is applicable, such certificate shall be provided by\nthe purchaser to the seller at the time of or prior to delivery of the\nDiesel motor fuel. Such exempt transaction certificate shall set forth\nthe name and address of the purchaser and the basis of the exemption and\nshall be signed by such purchaser and by the seller. Such certificate\nshall be in such form and contain such other information as the\ncommissioner shall require. Where a proper and complete exempt\ntransaction certificate has been furnished and accepted by the seller in\ngood faith, such certificate under such circumstance shall relieve the\nseller of the burden of proving that the Diesel motor fuel covered by\nsuch certificate is exempt from tax by reason of subparagraph (i), (ii),\n(iii), (iv), or (vi) of paragraph (b) of subdivision three of such\nsection two hundred eighty-two-a. Any purchaser who furnishes to his\nseller a false or fraudulent exempt transaction certificate for the\npurpose of establishing an exemption from the tax imposed by section two\nhundred eighty-two-a of this article shall be jointly and severally\nliable for the tax imposed by such section. In lieu of an exempt\ntransaction certificate, the commissioner may provide for the\nestablishment of such exemption by means of a procedure or other\ndocument which he or she deems appropriate so as to secure the revenues\nfrom the excise tax on Diesel motor fuel. Provided, further, in the case\nof the exemption provided by subparagraph (i) of paragraph (b) of\nsubdivision three of section two hundred eighty-two-a of this article,\nthe commissioner shall provide for an alternative procedure or other\ndocument signed only by the seller, such as a metered delivery ticket,\nfor the establishment of such exemption in those cases where such\ncommissioner is satisfied that the use of such alternative procedure or\nother document will not jeopardize the revenues from the excise tax on\nDiesel motor fuel.\n (b) A claim for the exemption from tax provided for in subparagraph\n(v) of paragraph (b) of subdivision three of section two hundred\neighty-two-a of this article shall be established by means
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