§ 301-a. Imposition of tax. (a) General. Notwithstanding any other\nprovision of this chapter, or of any other law, there is hereby imposed\nupon every petroleum business for the privilege of engaging in business,\ndoing business, employing capital, owning or leasing property, or\nmaintaining an office in this state, a monthly tax for each or any part\nof a taxable month equal to the sum of the motor fuel component\ndetermined pursuant to subdivision (b) of this section, the highway\ndiesel motor fuel component determined pursuant to paragraph one of\nsubdivision (c) of this section, the non-highway diesel motor fuel\ncomponent determined pursuant to paragraph two of subdivision (c) of\nthis section and the residual petroleum product component determined\npursuant to subdivision (d) of this section.\n (b) Motor fuel component. (1) The motor fuel component shall be\ndetermined by multiplying the motor fuel and highway diesel motor fuel\nrate times the number of gallons of (1) motor fuel imported or caused to\nbe imported into this state by the petroleum business for use,\ndistribution, storage or sale in the state or (2) produced, refined,\nmanufactured or compounded in the state by the petroleum business during\nthe month covered by the return under this article. Provided, however,\nthat no motor fuel shall be included in the measure of the tax unless it\nshall have previously come to rest within the meaning of federal\ndecisional law interpreting the United States constitution, nor shall\nany motor fuel be included in the measure of the tax imposed by this\narticle more than once.\n (2) Motor fuel brought into this state in the fuel tank connecting\nwith the engine of a vessel propelled by the use of such motor fuel\nshall be deemed to constitute a taxable use of motor fuel for the\npurposes of this subdivision to the extent that the fuel is consumed in\nthe operation of the vessel in this state. Provided, however, that this\nparagraph shall not apply to (i) a recreational motor boat or (ii)\nsubsequent to August thirty-first, nineteen hundred ninety-four, a\ncommercial fishing vessel (as defined in subdivision (j) of section\nthree hundred of this article) if the motor fuel imported and consumed\nin this state is used to operate such vessel while it is engaged in the\nharvesting of fish for sale. Provided, further, that tax liability for\ngallonage that a vessel consumes shall be the tax liability with respect\nto the positive difference between the gallonage consumed in this state\nduring the reporting period and the gallonage purchased in this state\n(upon which the tax imposed by this section has been paid) during such\nperiod. A credit or refund shall be available for any excess of tax\nliability for gallonage purchased in this state during the period over\ntax liability on gallonage so consumed in this state during such period,\nwhich excess shall be presumed to have been used outside this state.\n (c) (1) Highway Diesel motor fuel component. (A) The highway diesel\nmotor fuel component shall be determined by multiplying the motor fuel\nand highway diesel motor fuel rate times (1) the number of gallons of\nhighway diesel motor fuel sold or used by a petroleum business in this\nstate during the month covered by the return under this article and (2)\nwith respect to any gallonage which prior thereto has not been included\nin the measure of the tax imposed by this article, times the number of\ngallons of highway diesel motor fuel (i) removed from a terminal, other\nthan by pipeline, barge, tanker or other vessel, (ii) delivered to a\nfilling station or, (iii) delivered into the fuel tank connecting with\nthe engine of a motor vehicle for use in the operation thereof,\nwhichever of the latter three events shall be the first to occur.\nProvided, however, that no highway diesel motor fuel shall be included\nin the measure of the tax unless it shall have previously come to rest\nwithin the meaning of federal decisional law
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