§ 301-b. Exemptions. The following gallonage otherwise includable in\nthe measure of the tax imposed by section three hundred one-a of this\narticle on a petroleum business shall be exempt from the measure of tax\non such petroleum business:\n (a) Products. (1) Kerosene sold or used by a petroleum business which\nis registered under article twelve-A of this chapter as a distributor of\ndiesel motor fuel so long as (i) such product has not been blended or\nmixed with any other product constituting diesel motor fuel or motor\nfuel or a residual petroleum product and (ii) such product is not used\nby the petroleum business as fuel to operate a motor vehicle or sold by\nsuch petroleum business to a consumer for use as fuel to operate a motor\nvehicle.\n (2) Kero-jet fuel (i) sold by a petroleum business which is registered\nunder article twelve-A of this chapter as a distributor of diesel motor\nfuel to a consumer for use exclusively as jet aircraft fuel or to a\npetroleum business registered under such article twelve-A as a\n"distributor of kero-jet fuel only" where such fixed base operator is\nengaged solely in making or offering to make retail sales not in bulk of\nkero-jet fuel directly into the fuel tank of an airplane for the purpose\nof operating such airplane, (ii) used by a petroleum business,\nregistered under article twelve-A of this chapter as a distributor of\ndiesel motor fuel, exclusively as jet aircraft fuel, or (iii) sold at\nretail not in bulk by a petroleum business registered under article\ntwelve-A of this chapter as a "distributor of kero-jet fuel only" where\nsuch fuel is delivered directly into the fuel tank of a jet airplane for\nuse in the operation of such airplane.\n (3) Aviation gasoline, meeting the specifications set forth in\nAmerican Standard Testing Material Specification D910 or Military\nSpecification MIL-G-5572, which is imported or caused to be imported\ninto this state by a petroleum business which is registered under\narticle twelve-A of this chapter as a distributor of motor fuel or\nproduced, refined, manufactured or compounded in this state by such a\npetroleum business.\n (4) Residual petroleum product sold by a petroleum business registered\nunder this article as a residual petroleum product business if such\nproduct is sold by such petroleum business to a consumer for use\nexclusively as bunker fuel for vessels or if such product is used by\nsuch petroleum business exclusively as bunker fuel in its own vessels.\n (5) Liquefied petroleum gases, such as butane, ethane or propane.\n * (6) E85 imported or caused to be imported into this state or\nproduced, refined, manufactured or compounded in this state by a\npetroleum business registered under article twelve-A of this chapter, as\na distributor of motor fuel, and then sold by such petroleum business\nand delivered to a filling station and placed in a storage tank of such\nfilling station for such E85 to be dispensed directly into a motor\nvehicle for use in the operation of such vehicle.\n * NB Repealed September 1, 2026\n * (7)(i) Partial B20 exemption. B20 imported or caused to be imported\ninto this state or produced, refined, manufactured or compounded in this\nstate by a petroleum business registered under article twelve-A of this\nchapter, as a distributor of diesel motor fuel, and then sold by such\npetroleum business.\n (ii) Calculation of partial exemption. The amount of the partial\nexemption under this paragraph shall be determined by multiplying the\nquantity of B20 times twenty percent of the applicable taxes otherwise\nimposed by this article on such fuel.\n * NB Repealed September 1, 2026\n * (8) CNG or hydrogen.\n * NB Repealed September 1, 2026\n (b) Export. (1) Motor fuel imported or caused to be imported into this\nstate or produced, refined, manufactured or compounded in this state by\na petroleum business registered under article twelve-A of this chapter,\nas a distributor of motor fuel, where\n (A) su
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