§ 301-j. Supplemental petroleum business tax and supplemental tax on\naviation gasoline component of aviation fuel business tax. (a)\nImposition of tax. (1) In addition to the taxes imposed by sections\nthree hundred one-a and three hundred one-e of this article, there is\nhereby imposed upon every petroleum business subject to tax imposed\nunder section three hundred one-a of this article and every aviation\nfuel business subject to the aviation gasoline component of the tax\nimposed under section three hundred one-e of this article, a\nsupplemental monthly tax for each or any part of a taxable month at a\nrate of six and eight-tenths cents per gallon with respect to the\nproducts included in each component of the taxes imposed by such section\nthree hundred one-a and the aviation gasoline component of the tax\nimposed by such section three hundred one-e of this article.\n (2) Provided, however, "commercial gallonage," as such term is defined\nin subdivision (k) of section three hundred of this article, shall be\nexempt from the measure of the tax imposed under this section.\n (3) Provided, further, "railroad diesel," as such term is defined in\nsubdivision (l) of section three hundred of this article, shall be\nexempt from the measure of the tax imposed under this section.\n (4) Provided, further, a separate per gallon rate shall apply with\nrespect to highway diesel motor fuel. Such rate shall be determined by\ntaking the adjusted rate per gallon of tax imposed under paragraph one\nof this subdivision as adjusted in accordance with paragraph five of\nthis subdivision and subtracting therefrom one and three-quarters cents.\nCommencing January first, two thousand twelve, and each January\nthereafter, the per gallon rate applicable to highway diesel motor fuel\nshall be the adjusted rate under paragraph one of this subdivision as\nadjusted in accordance with paragraph five of this subdivision which\ncommences on such date minus one and three-quarters cents. The resulting\nrate under this paragraph shall be expressed in hundredths of a cent.\n (5) Except as herein provided, the tax imposed under this section\nshall be calculated in the same respective manner as the taxes imposed\nby section three hundred one-a and section three hundred one-e of this\narticle. Except for section three hundred one-d and except as otherwise\nprovided in this section, all the provisions of this article applicable\nto the taxes imposed by sections three hundred one-a and three hundred\none-e of this article, shall apply with respect to the supplemental tax\nimposed by this section to the same extent as if it were respectively\nimposed by such sections.\n (b) Credit, refund or reimbursement with respect to aviation gasoline.\n(i) A credit or refund of the tax paid under this section relative to\nthe tax imposed on aviation gasoline under section three hundred one-e\nof this article shall be available with respect to aviation gasoline\nwhich qualifies for the partial credit or refund under paragraph two of\nsubdivision (b) of section three hundred one-e of this article.\n (ii) A reimbursement of the tax paid under this section relative to\nthe tax imposed on aviation gasoline under section three hundred one-e\nof this article shall be available with respect to aviation gasoline\nwhich qualifies for the partial reimbursement under paragraph three of\nsubdivision (d) of section three hundred one-e of this article and for\nwhich no credit or refund under subparagraph (i) of this paragraph was\nprovided.\n (iii) The commissioner shall require such documentary proof to qualify\nfor any credit, refund or reimbursement of tax provided by this\nparagraph as the commissioner deems appropriate.\n (c) Rate adjustment. The rate of the supplemental tax shall be\nadjusted at the same time as the rates of the components of the taxes\nimposed by sections three hundred one-a and three hundred one-e of this\narticle, and the method of making adjustments to the
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