Statute · New York Tax Law
N.Y. Tax Law § 1812-d — Person not licensed as transporter
N.Y. Tax Law § 1812-d
- Type
- Statute
- Source
- New York Tax Law
- Jurisdiction
- New York
- Current through
- Nov 5, 2026 (NY Senate Open Legislation)
§ 1812-d. Person not licensed as transporter. (a) Any person who, while not licensed as importing transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the…
Citator
N.Y. Tax Law § 1812-d — Person not licensed as transporter is in force in the current edition of the Code, and nothing recorded condemns it.
§ 1812-d. Person not licensed as transporter. (a) Any person who, while not licensed as importing transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in the state which is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor.
(b) Any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads motor fuel into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a misdemeanor. Provided, however, any person who, while not licensed as an importing transporter pursuant to the provisions of article twelve-A of this chapter, off-loads two thousand nine hundred gallons or more of motor fuel in a thirty day period into a facility located within the state where such motor fuel is being imported into the state for use, distribution, storage or sale in the state, shall be guilty of a class E felony.
(c) Any person who, while not licensed as an exporting transporter pursuant to the provisions of article twelve-A of this chapter, transports motor fuel in this state where such fuel is being exported from a point in this state to without the state, shall be guilty of a misdemeanor.