# N.Y. TAX Law § 282-C: Supplemental Diesel motor fuel tax > New York · Statutes · In force URL: https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282-C ## Section - **Citation:** N.Y. TAX Law § 282-C - **Heading:** Supplemental Diesel motor fuel tax - **Jurisdiction:** New York - **Kind:** Statutes - **Status:** In force - **Text as of:** August 14, 2026 - **Source:** Compiled text - **Location:** New York Code / Act TAX / Article 12-A / Section 282-C ## Text § 282-c. Supplemental Diesel motor fuel tax. In addition to the taxes\nimposed by sections two hundred eighty-two-a and two hundred\neighty-two-b of this chapter, a like tax shall be imposed at the rate of\none cent per gallon upon the sale or use within the state of Diesel\nmotor fuel or upon the delivery of Diesel motor fuel to a filling\nstation or into the fuel tank of a motor vehicle for use in the\noperation thereof. Except for paragraph (b) of subdivision three of\nsection two hundred eighty-nine-c, all the provisions of this article\nshall apply with respect to the supplemental tax imposed by this section\nto the same extent as if it were imposed by said section two hundred\neighty-two-a. On and after the first day of October, nineteen hundred\nseventy-two, twenty-five per centum of the monies received by the\ndepartment pursuant to the provisions of this section shall be deposited\nto the credit of the emergency highway reconditioning and preservation\nfund established pursuant to the provisions of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\neighty-three, twenty-five per centum of the monies received by the\ndepartment pursuant to the provisions of this section shall be deposited\nto the credit of the emergency highway construction and reconstruction\nfund established pursuant to the provisions of section eighty-nine-a of\nthe state finance law. Beginning on April first, nineteen hundred\nninety, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway reconditioning\nand preservation fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\nninety, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway construction\nand reconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, nineteen hundred\nninety-one, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency highway reconditioning\nand preservation fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine of\nthe state finance law. Beginning on April first, nineteen hundred\nninety-one, an additional twelve and one-half per centum of the moneys\nreceived by the department pursuant to the provisions of this section\nshall be deposited to the credit of the emergency construction and\nreconstruction fund reserve account established pursuant to the\nprovisions of paragraph (b) of subdivision two of section eighty-nine-a\nof the state finance law. Beginning on April first, two thousand three,\nall of the moneys received by the department pursuant to the provisions\nof this section shall be deposited in the dedicated fund accounts\npursuant to subdivision (d) of section three hundred one-j of this\nchapter.\n ## Nearby sections - [N.Y. TAX Law § 282 Definitions](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282.md) - [N.Y. TAX Law § 282-A Imposition of excise tax on Diesel motor fuel](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282-A.md) - [N.Y. TAX Law § 282-B Additional Diesel motor fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282-B.md) - [N.Y. TAX Law § 282-C Supplemental Diesel motor fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282-C.md) - [N.Y. TAX Law § 283 Registration of distributors](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S283.md) - [N.Y. TAX Law § 283-A Licensing of importing transporters](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S283-A.md) - [N.Y. TAX Law § 283-B Licensing of terminal operators](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S283-B.md) - [N.Y. TAX Law § 283-C Liquefied petroleum gas fuel permit](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S283-C.md) - [N.Y. TAX Law § 283-D Registration of wholesalers of motor fuel](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S283-D.md) - [N.Y. TAX Law § 284 Tax imposed](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S284.md) - [N.Y. TAX Law § 284-A Additional motor fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S284-A.md) - [N.Y. TAX Law § 284-C Supplemental motor fuel tax](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S284-C.md) - [N.Y. TAX Law § 284-D Petroleum testing fee](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S284-D.md) - [N.Y. TAX Law § 284-E Taxes imposed on qualified reservations](https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S284-E.md) --- Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_NY_ATAX_A12-A_S282-C. Check the current official text before relying on it. Not legal advice.