§ 302. Registration of petroleum businesses. (a) Registration\nrequired. Each petroleum business with respect to motor fuel must be\nregistered with the department of taxation and finance as a distributor\nof motor fuel under article twelve-A of this chapter. Each petroleum\nbusiness with respect to diesel motor fuel must be registered with the\ndepartment of taxation and finance as a distributor of diesel motor fuel\nunder article twelve-A of this chapter or, where applicable, as a\n"distributor of kero-jet fuel only" under such article. Each petroleum\nbusiness with respect to residual petroleum product must be registered\nas a residual petroleum product business under subdivision (b) of this\nsection. No petroleum business unless so registered, shall make any\nsale, transfer, use or other disposition of motor fuel, diesel motor\nfuel or residual petroleum product within the state, except a sale,\ntransfer, use or other disposition, if any, as to which the state cannot\nimpose such condition by reason of the United States constitution and of\nlaws of the United States enacted pursuant thereto. No person, unless\nregistered as a residual petroleum product business under this section,\nshall (i) import or cause residual petroleum product to be imported into\nthis state, (ii) produce, refine, manufacture or compound residual\npetroleum product within the state, or (iii) make a sale or use of\nresidual petroleum product in the state other than a self-use of\nresidual petroleum product which has been the subject of a retail sale\nto such person.\n (b) Residual petroleum product business. The department, upon the\napplication of a corporation or unincorporated business, shall register\nsuch corporation or unincorporated business as a residual petroleum\nproduct business 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 chapter or in subdivision (d)\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 chapter relating to\nregistration of distributors shall be applicable to the registration of\nresidual petroleum product businesses under this section with the same\nforce and effect as if the language of those subdivisions had been\nincorporated in full in this section and had expressly referred to the\nregistration of residual petroleum product businesses and the tax\nimposed by this article, with such modification as may be necessary in\norder to adapt the language of such provisions to the provisions of this\narticle, provided, specifically, that the term "distributor" shall be\nread as "residual petroleum product business" and the term "motor fuel"\nshall be read as "residual petroleum product". Provided, however, that\nif the commissioner is satisfied that the requirements of such\nprovisions for registration are not necessary in order to protect tax\nrevenues, the commissioner may limit or modify such requirements with\nrespect to corporations or unincorporated businesses not required to be\nregistered as distributors of motor fuel or diesel motor fuel.\n (c) Bond or other security. The commissioner may require a petroleum\nbusiness to file with it a bond issued by a surety company approved by\nthe superintendent of financial services as to solvency and\nresponsibility and authorized to transact business in this state or\nother security acceptable to the commissioner, in such amount as the\ncommissioner may fix in an amount determined in accordance with rules\nand regulations prescribed by the commissioner, to secure the payment of\nany sums due from such petroleum business pursuant to this article. The\ncommissioner may require that such a bond or other security be filed\nbefore a petroleum business is reg
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