N.Y. Tax Law 1812-A – Person not registered as distributor of Diesel motor fuel
§ 1812-a. Person not registered as distributor of Diesel motor fuel. (a) Any person who, while not registered as a distributor of Diesel motor fuel pursuant to the provisions of article twelve-A of this chapter, makes a sale or use within the state of Diesel motor fuel (other than a retail sale not in bulk or the self-use of Diesel motor fuel which has been the subject of a retail sale), imports or causes Diesel motor fuel to be imported into the state or produces, refines, manufactures or compounds Diesel motor fuel within the state shall be guilty of a misdemeanor. If, within any ninety day period, two thousand nine hundred gallons or more of Diesel motor fuel are subjected to sale or use (other than a retail sale not in bulk or the self-use of Diesel motor fuel which has been the subject of a retail sale) within the state or are imported or caused to be imported by any person while not so registered as a distributor of Diesel motor fuel, such person shall be guilty of a class E felony.
Attorney's Note
Under the New York Laws, punishments for crimes depend on the classification. In the case of this section:| Class | Prison | Fine |
|---|---|---|
| Class E felony | between 1 and 4 years | up to $5,000 |
Terms Used In N.Y. Tax Law 1812-A
- person: shall include , but shall not be limited to, an individual, corporation (including a dissolved corporation), partnership, limited liability company, association, trust or estate. See N.Y. Tax Law 1800
- this chapter: includes any "related statute" or any "related income or earnings tax statute" as defined in section eighteen hundred of this article. See N.Y. Tax Law 1801
(b) Any person whose registration under article twelve-A of this chapter applies only to the importation, sale and distribution of Diesel motor fuel for use other than on a public highway as described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this chapter who delivers non-highway Diesel motor fuel at a filling station or into a repository equipped with a hose or other apparatus by which non-highway Diesel motor fuel can be dispensed into the fuel tank of a motor vehicle, other than such a repository which is located on the premises of such registrant where the Diesel motor fuel delivered therein is used exclusively for the purpose of fueling motor vehicles operated by registrant for the purpose of distributing Diesel motor fuel for the purposes described in such subparagraph (i), shall be guilty of a misdemeanor. If, within any ninety day period, any such person whose registration under article twelve-A of this chapter applies only to the importation, sale and distribution of non-highway Diesel motor fuel for the purposes described in subparagraph (i) of paragraph (b) of subdivision three of section two hundred eighty-two-a of this chapter so unlawfully delivers a total of one thousand gallons or more of Diesel motor fuel at such filling station or stations or into such repository or repositories (or a combination of both such filling stations and repositories), then, such person shall be guilty of a class E felony.
(c) Any person who has twice been convicted under this section shall be guilty of a class E felony for any subsequent violation of this section, regardless of the amount of Diesel motor fuel involved in such violation. For purposes of this section, the terms "non-highway Diesel motor fuel" and "retail sale not in bulk" shall have the same meaning they have for purposes of article twelve-A of this chapter.