Bill Text: NY S08728 | 2021-2022 | General Assembly | Amended
Bill Title: Provides for a phased decrease of excise taxes and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel when the average price of motor fuel in the state exceeds $2.25 per gallon; authorizes cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2022-04-14 - PRINT NUMBER 8728A [S08728 Detail]
Download: New_York-2021-S08728-Amended.html
STATE OF NEW YORK ________________________________________________________________________ 8728--A IN SENATE April 5, 2022 ___________ Introduced by Sens. TEDISCO, JORDAN, BORRELLO, MARTUCCI, WEIK -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to establishing limitations on excise and sales taxes and petroleum business taxes on diesel motor fuel and motor fuel and to authorize cities having a population of one million or more and counties to adopt local laws limiting taxes on diesel motor fuel and motor fuel The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Subdivision 1 of section 282-a of the tax law, as amended 2 by section 2 of part W of chapter 59 of the laws of 2013, is amended and 3 a new subdivision 1-a is added to read as follows: 4 1. [There] Subject to the provisions of subdivision one-a of this 5 section, there is hereby levied and imposed with respect to Diesel motor 6 fuel an excise tax of four cents per gallon upon the sale or use of 7 Diesel motor fuel in this state. 8 The excise tax is imposed on the first sale or use of Diesel motor 9 fuel to occur which is not exempt from tax under this article. Provided, 10 however, if the tax has not been imposed prior thereto, it shall be 11 imposed on the removal of highway Diesel motor fuel from a terminal, 12 other than by pipeline, barge, tanker or other vessel, or the delivery 13 of Diesel motor fuel to a filling station or into the fuel tank connect- 14 ing with the engine of a motor vehicle for use in the operation thereof 15 whichever event shall be first to occur. The tax shall be computed based 16 upon the number of gallons of Diesel motor fuel sold, removed or used or 17 the number of gallons of Diesel fuel delivered into the fuel tank of a 18 motor vehicle, as the case may be. Nothing in this article shall be 19 construed to require the payment of such excise tax more than once upon 20 the same Diesel motor fuel. Nor shall the collection of such tax be made 21 applicable to the sale or use of Diesel motor fuel under circumstances 22 which preclude the collection of such tax by reason of the United States 23 constitution and of laws of the United States enacted pursuant thereto. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD15269-03-2S. 8728--A 2 1 Provided, further, no Diesel motor fuel shall be included in the measure 2 of the tax unless it shall have previously come to rest within the mean- 3 ing of federal decisional law interpreting the United States constitu- 4 tion. All tax for the period for which a return is required to be filed 5 shall be due on the date limited for the filing of the return for such 6 period, regardless of whether a return is filed as required by this 7 article or whether the return which is filed correctly shows the amount 8 of tax due. 9 1-a. The full amount of the tax imposed by this section shall apply to 10 sales of motor fuel at prices up to two dollars and twenty-five cents 11 per gallon. If the average price of motor fuel in the state exceeds two 12 dollars and twenty-five cents per gallon, the amount of tax imposed by 13 this section shall be reduced by one-quarter of a percentage point 14 (.0025) for every increment of five cents increase in the cost of motor 15 fuel per gallon. The tax imposed by this section shall be suspended 16 entirely if the average price of motor fuel in the state equals or 17 exceeds three dollars per gallon. If the average price of motor fuel in 18 the state falls below three dollars per gallon, the tax imposed by this 19 section shall be assessed in increases of one-quarter of a percentage 20 point (.0025) for every increment of five cents increase in the cost of 21 motor fuel per gallon until the average price of motor fuel in the state 22 decreases to two dollars and twenty-five cents per gallon, at which time 23 the full amount of tax imposed by this section shall apply to sales of 24 motor fuel. 25 § 2. Section 282-b of the tax law, as amended by section 1 of part EE 26 of chapter 63 of the laws of 2000, is amended to read as follows: 27 § 282-b. Additional Diesel motor fuel tax. 1. In addition to the tax 28 imposed by section two hundred eighty-two-a of this [chapter] article, a 29 like tax shall be imposed at the rate of three cents per gallon upon 30 sale or use within the state of Diesel motor fuel or upon the delivery 31 of Diesel motor fuel to a filling station or into the fuel tank of a 32 motor vehicle for use in the operation thereof. Except as otherwise 33 provided in this section, all of the provisions of this article shall 34 apply with respect to the additional tax imposed by this section to the 35 same extent as if it were imposed by said section two hundred eighty- 36 two-a. Beginning on April first, nineteen hundred ninety-one, four and 37 one-sixth per centum of the moneys received by the department pursuant 38 to the provisions of this section shall be deposited to the credit of 39 the emergency highway reconditioning and preservation fund reserve 40 account established pursuant to the provisions of paragraph (b) of 41 subdivision two of former section eighty-nine of the state finance law. 42 Beginning on April first, nineteen hundred ninety-one, four and one- 43 sixth per centum of the moneys received by the department pursuant to 44 the provisions of this section shall be deposited to the credit of the 45 emergency highway construction and reconstruction fund reserve account 46 established pursuant to the provisions of paragraph (b) of subdivision 47 two of former section eighty-nine-a of the state finance law. Beginning 48 on April first, nineteen hundred ninety-two, an additional eight and 49 one-third per centum of the moneys received by the department pursuant 50 to the provisions of this section shall be deposited to the credit of 51 the emergency highway reconditioning and preservation fund reserve 52 account established pursuant to the provisions of paragraph (b) of 53 subdivision two of former section eighty-nine of the state finance law. 54 Beginning on April first, nineteen hundred ninety-two, an additional 55 eight and one-third per centum of the moneys received by the department 56 pursuant to the provisions of this section shall be deposited to theS. 8728--A 3 1 credit of the emergency highway construction and reconstruction fund 2 reserve account established pursuant to the provisions of paragraph (b) 3 of subdivision two of former section eighty-nine-a of the state finance 4 law. Beginning on April first, two thousand one, seventy-five per centum 5 of the moneys received by the department pursuant to the provisions of 6 this section shall be deposited in the dedicated fund accounts pursuant 7 to subdivision (d) of section three hundred one-j of this chapter. 8 Beginning on April first, two thousand three, all of the moneys received 9 by the department pursuant to the provisions of this section shall be 10 deposited in the dedicated fund accounts pursuant to subdivision (d) of 11 section three hundred one-j of this chapter. 12 2. The full amount of the tax imposed by this section shall apply to 13 sales of motor fuel at prices up to two dollars and twenty-five cents 14 per gallon. If the average price of motor fuel in the state exceeds two 15 dollars and twenty-five cents per gallon, the amount of tax imposed by 16 this section shall be reduced by two-tenths of a percentage point (.002) 17 for every increment of five cents increase in the cost of motor fuel per 18 gallon. The tax imposed by this section shall be suspended entirely if 19 the average price of motor fuel in the state equals or exceeds three 20 dollars per gallon. If the average price of motor fuel in the state 21 falls below three dollars per gallon, the tax imposed by this section 22 shall be assessed in increases of two-tenths of a percentage point 23 (.002) for every increment of five cents increase in the cost of motor 24 fuel per gallon until the average price of motor fuel in the state 25 decreases to two dollars and twenty-five cents per gallon, at which time 26 the full amount of tax imposed by this section shall apply to sales of 27 motor fuel. 28 § 3. Section 282-c of the tax law, as amended by section 2 of part EE 29 of chapter 63 of the laws of 2000, is amended to read as follows: 30 § 282-c. Supplemental Diesel motor fuel tax. 1. In addition to the 31 taxes imposed by sections two hundred eighty-two-a and two hundred 32 eighty-two-b of this [chapter] article, a like tax shall be imposed at 33 the rate of one cent per gallon upon the sale or use within the state of 34 Diesel motor fuel or upon the delivery of Diesel motor fuel to a filling 35 station or into the fuel tank of a motor vehicle for use in the opera- 36 tion thereof. Except for paragraph (b) of subdivision three of section 37 two hundred eighty-nine-c of this article, all the provisions of this 38 article shall apply with respect to the supplemental tax imposed by this 39 section to the same extent as if it were imposed by said section two 40 hundred eighty-two-a. On and after the first day of October, nineteen 41 hundred seventy-two, twenty-five per centum of the monies received by 42 the department pursuant to the provisions of this section shall be 43 deposited to the credit of the emergency highway reconditioning and 44 preservation fund established pursuant to the provisions of former 45 section eighty-nine of the state finance law. Beginning on April first, 46 nineteen hundred eighty-three, twenty-five per centum of the monies 47 received by the department pursuant to the provisions of this section 48 shall be deposited to the credit of the emergency highway construction 49 and reconstruction fund established pursuant to the provisions of former 50 section eighty-nine-a of the state finance law. Beginning on April 51 first, nineteen hundred ninety, an additional twelve and one-half per 52 centum of the moneys received by the department pursuant to the 53 provisions of this section shall be deposited to the credit of the emer- 54 gency highway reconditioning and preservation fund reserve account 55 established pursuant to the provisions of paragraph (b) of subdivision 56 two of former section eighty-nine of the state finance law. Beginning onS. 8728--A 4 1 April first, nineteen hundred ninety, an additional twelve and one-half 2 per centum of the moneys received by the department pursuant to the 3 provisions of this section shall be deposited to the credit of the emer- 4 gency highway construction and reconstruction fund reserve account 5 established pursuant to the provisions of paragraph (b) of subdivision 6 two of former section eighty-nine-a of the state finance law. Beginning 7 on April first, nineteen hundred ninety-one, an additional twelve and 8 one-half per centum of the moneys received by the department pursuant to 9 the provisions of this section shall be deposited to the credit of the 10 emergency highway reconditioning and preservation fund reserve account 11 established pursuant to the provisions of paragraph (b) of subdivision 12 two of former section eighty-nine of the state finance law. Beginning on 13 April first, nineteen hundred ninety-one, an additional twelve and one- 14 half per centum of the moneys received by the department pursuant to the 15 provisions of this section shall be deposited to the credit of the emer- 16 gency construction and reconstruction fund reserve account established 17 pursuant to the provisions of paragraph (b) of subdivision two of former 18 section eighty-nine-a of the state finance law. Beginning on April 19 first, two thousand three, all of the moneys received by the department 20 pursuant to the provisions of this section shall be deposited in the 21 dedicated fund accounts pursuant to subdivision (d) of section three 22 hundred one-j of this chapter. 23 2. The full amount of the tax imposed by this section shall apply to 24 sales of motor fuel at prices up to two dollars and twenty-five cents 25 per gallon. If the average price of motor fuel in the state exceeds two 26 dollars and twenty-five cents per gallon, the amount of tax imposed by 27 this section shall be reduced by sixty-six hundredths of a percentage 28 point (.0066) for every increment of five cents increase in the cost of 29 motor fuel per gallon. The tax imposed by this section shall be 30 suspended entirely if the average price of motor fuel in the state 31 equals or exceeds three dollars per gallon. If the average price of 32 motor fuel in the state falls below three dollars per gallon, the tax 33 imposed by this section shall be assessed in increases of sixty-six 34 hundredths of a percentage point (.0066) for every increment of five 35 cents increase in the cost of motor fuel per gallon until the average 36 price of motor fuel in the state decreases to two dollars and twenty- 37 five cents per gallon, at which time the full amount of tax imposed by 38 this section shall apply to sales of motor fuel. 39 § 4. Subdivision 1 of section 284 of the tax law, as amended by chap- 40 ter 276 of the laws of 1986, is amended and a new subdivision 3 is added 41 to read as follows: 42 1. [There] Subject to the provisions of subdivision three of this 43 section, there is hereby levied and imposed an excise tax of four cents 44 per gallon upon motor fuel (a) imported into or caused to be imported 45 into the state by a distributor for use, distribution, storage or sale 46 in the state or upon motor fuel which is produced, refined, manufactured 47 or compounded by a distributor in the state (which acts shall hereinaft- 48 er in this subdivision be encompassed by the phrase "imported or manu- 49 factured") or (b) if the tax has not been imposed prior to its sale in 50 this state, which is sold by a distributor (which act, in conjunction 51 with the acts described in paragraph (a) of this subdivision, shall 52 hereinafter in this article be encompassed by the phrase "imported, 53 manufactured or sold"), except when imported, manufactured or sold under 54 circumstances which preclude the collection of such tax by reason of the 55 United States constitution and of laws of the United States enacted 56 pursuant thereto or when imported or manufactured by an organizationS. 8728--A 5 1 described in paragraph one or two of subdivision (a) of section eleven 2 hundred sixteen of this chapter or a hospital included in the organiza- 3 tions described in paragraph four of such subdivision for its own use or 4 consumption and except kero-jet fuel when imported or manufactured by an 5 airline for use in its airplanes. Provided, further, no motor fuel shall 6 be included in the measure of the tax unless it shall have previously 7 come to rest within the meaning of federal decisional law interpreting 8 the United States constitution. All tax for the period for which a 9 return is required to be filed shall be due on the date limited for the 10 filing of the return for such period, regardless of whether a return is 11 filed by such distributor as required by this article or whether the 12 return which is filed correctly shows the amount of tax due. 13 3. The full amount of the tax imposed by this section shall apply to 14 sales of motor fuel at prices up to two dollars and twenty-five cents 15 per gallon. If the average price of motor fuel in the state exceeds two 16 dollars and twenty-five cents per gallon, the amount of tax imposed by 17 this section shall be reduced by one-quarter of a percentage point 18 (.0025) for every increment of five cents increase in the cost of motor 19 fuel per gallon. The tax imposed by this section shall be suspended 20 entirely if the average price of motor fuel in the state equals or 21 exceeds three dollars per gallon. If the average price of motor fuel in 22 the state falls below three dollars per gallon, the tax imposed by this 23 section shall be assessed in increases of one-quarter of a percentage 24 point (.0025) for every increment of five cents increase in the cost of 25 motor fuel per gallon until the average price of motor fuel in the state 26 decreases to two dollars and twenty-five cents per gallon, at which time 27 the full amount of tax imposed by this section shall apply to sales of 28 motor fuel. 29 § 5. Section 284-a of the tax law, as amended by section 3 of part EE 30 of chapter 63 of the laws of 2000, is amended to read as follows: 31 § 284-a. Additional motor fuel tax. 1. In addition to the tax imposed 32 by section two hundred eighty-four of this [chapter] article, a like tax 33 shall be imposed at the rate of three cents per gallon upon motor fuel 34 imported, manufactured or sold within this state by a distributor. 35 Except as otherwise provided in this section, all the provisions of this 36 article except subdivision two of section two hundred eighty-nine-e of 37 this article shall apply with respect to the additional tax imposed by 38 this section to the same extent as if it were imposed by said section 39 two hundred eighty-four. Beginning on April first, nineteen hundred 40 ninety-one, four and one-sixth per centum of the moneys received by the 41 department pursuant to the provisions of this section shall be deposited 42 to the credit of the emergency highway reconditioning and preservation 43 fund reserve account established pursuant to the provisions of paragraph 44 (b) of subdivision two of former section eighty-nine of the state 45 finance law. Beginning on April first, nineteen hundred ninety-one, 46 four and one-sixth per centum of the moneys received by the department 47 pursuant to the provisions of this section shall be deposited to the 48 credit of the emergency highway construction and reconstruction fund 49 reserve account established pursuant to the provisions of paragraph (b) 50 of subdivision two of former section eighty-nine-a of the state finance 51 law. Beginning on April first, nineteen hundred ninety-two, an addi- 52 tional eight and one-third per centum of the moneys received by the 53 department pursuant to the provisions of this section shall be deposited 54 to the credit of the emergency highway reconditioning and preservation 55 fund reserve account established pursuant to the provisions of paragraph 56 (b) of subdivision two of former section eighty-nine of the stateS. 8728--A 6 1 finance law. Beginning on April first, nineteen hundred ninety-two, an 2 additional eight and one-third per centum of the moneys received by the 3 department pursuant to the provisions of this section shall be deposited 4 to the credit of the emergency highway construction and reconstruction 5 fund reserve account established pursuant to the provisions of paragraph 6 (b) of subdivision two of former section eighty-nine-a of the state 7 finance law. Beginning on April first, two thousand, seventy-five per 8 centum of the moneys received by the department pursuant to the 9 provisions of this section shall be deposited in the dedicated fund 10 accounts pursuant to subdivision (d) of section three hundred one-j of 11 this chapter. Beginning on April first, two thousand three, all of the 12 moneys received by the department pursuant to the provisions of this 13 section shall be deposited in the dedicated fund accounts pursuant to 14 subdivision (d) of section three hundred one-j of this chapter. 15 2. The full amount of the tax imposed by this section shall apply to 16 sales of motor fuel at prices up to two dollars and twenty-five cents 17 per gallon. If the average price of motor fuel in the state exceeds two 18 dollars and twenty-five cents per gallon, the amount of tax imposed by 19 this section shall be reduced by two-tenths of a percentage point (.002) 20 for every increment of five cents increase in the cost of motor fuel per 21 gallon. The tax imposed by this section shall be suspended entirely if 22 the average price of motor fuel in the state equals or exceeds three 23 dollars per gallon. If the average price of motor fuel in the state 24 falls below three dollars per gallon, the tax imposed by this section 25 shall be assessed in increases of two-tenths of a percentage point 26 (.002) for every increment of five cents increase in the cost of motor 27 fuel per gallon until the average price of motor fuel in the state 28 decreases to two dollars and twenty-five cents per gallon, at which time 29 the full amount of tax imposed by this section shall apply to sales of 30 motor fuel. 31 § 6. Section 284-c of the tax law, as amended by section 4 of part EE 32 of chapter 63 of the laws of 2000, is amended to read as follows: 33 § 284-c. Supplemental motor fuel tax. 1. In addition to the taxes 34 imposed by sections two hundred eighty-four and two hundred 35 eighty-four-a of this [chapter] article, a like tax shall be imposed at 36 the rate of one cent per gallon upon motor fuel imported, manufactured 37 or sold within this state by a distributor. Except for paragraph (b) of 38 subdivision three of section two hundred eighty-nine-c of this article, 39 all the provisions of this article shall apply with respect to the 40 supplemental tax imposed by this section to the same extent as if it 41 were imposed by said section two hundred eighty-four. On and after the 42 first day of October, nineteen hundred seventy-two, twenty-five per 43 centum of the monies received by the department pursuant to the 44 provisions of this section shall be deposited to the credit of the emer- 45 gency highway reconditioning and preservation fund established pursuant 46 to the provisions of former section eighty-nine of the state finance 47 law. Beginning on April first, nineteen hundred eighty-three, twenty- 48 five per centum of the monies received by the department pursuant to the 49 provisions of this section shall be deposited to the credit of the emer- 50 gency highway construction and reconstruction fund established pursuant 51 to the provisions of former section eighty-nine-a of the state finance 52 law. Beginning on April first, nineteen hundred ninety, an additional 53 twelve and one-half per centum of the monies received by the department 54 pursuant to the provisions of this section shall be deposited to the 55 credit of the emergency highway reconditioning and preservation fund 56 reserve account established pursuant to the provisions of paragraph (b)S. 8728--A 7 1 of subdivision two of former section eighty-nine of the state finance 2 law. Beginning on April first, nineteen hundred ninety, an additional 3 twelve and one-half per centum of the moneys received by the department 4 pursuant to the provisions of this section shall be deposited to the 5 credit of the emergency highway construction and reconstruction fund 6 reserve account established pursuant to the provisions of paragraph (b) 7 of subdivision two of former section eighty-nine-a of the state finance 8 law. Beginning on April first, nineteen hundred ninety-one, an addi- 9 tional twelve and one-half per centum of the moneys received by the 10 department pursuant to the provisions of this section shall be deposited 11 to the credit of the emergency highway reconditioning and preservation 12 fund reserve account established pursuant to the provisions of paragraph 13 (b) of subdivision two of former section eighty-nine of the state 14 finance law. Beginning on April first, nineteen hundred ninety-one, an 15 additional twelve and one-half per centum of the moneys received by the 16 department pursuant to the provisions of this section shall be deposited 17 to the credit of the emergency highway construction and reconstruction 18 fund reserve account established pursuant to the provisions of paragraph 19 (b) of subdivision two of former section eighty-nine-a of the state 20 finance law. Beginning on April first, two thousand three, all of the 21 moneys received by the department pursuant to the provisions of this 22 section shall be deposited in the dedicated fund accounts pursuant to 23 subdivision (d) of section three hundred one-j of this chapter. 24 2. The full amount of the tax imposed by this section shall apply to 25 sales of motor fuel at prices up to two dollars and twenty-five cents 26 per gallon. If the average price of motor fuel in the state exceeds two 27 dollars and twenty-five cents per gallon, the amount of tax imposed by 28 this section shall be reduced by sixty-six hundredths of a percentage 29 point (.0066) for every increment of five cents increase in the cost of 30 motor fuel per gallon. The tax imposed by this section shall be 31 suspended entirely if the average price of motor fuel in the state 32 equals or exceeds three dollars per gallon. If the average price of 33 motor fuel in the state falls below three dollars per gallon, the tax 34 imposed by this section shall be assessed in increases of sixty-six 35 hundredths of a percentage point (.0066) for every increment of five 36 cents increase in the cost of motor fuel per gallon until the average 37 price of motor fuel in the state decreases to two dollars and twenty- 38 five cents per gallon, at which time the full amount of tax imposed by 39 this section shall apply to sales of motor fuel. 40 § 7. Subdivision (b) of section 1105 of the tax law is amended by 41 adding a new paragraph 5 to read as follows: 42 (5) Notwithstanding the provisions of of this subdivision, the full 43 amount of the tax imposed by this section shall apply to sales of motor 44 fuel at prices up to two dollars and twenty-five cents per gallon. If 45 the average price of motor fuel in the state exceeds two dollars and 46 twenty-five cents per gallon, the amount of tax imposed by this section 47 shall be reduced by one-quarter of a percentage point (.0025) for every 48 increment of five cents increase in the cost of motor fuel per gallon. 49 The tax imposed by this section shall be suspended entirely if the aver- 50 age price of motor fuel in the state equals or exceeds three dollars per 51 gallon. If the average price of motor fuel in the state falls below 52 three dollars per gallon, the tax imposed by this section shall be 53 assessed in increases of one-quarter of a percentage point (.0025) for 54 every increment of five cents increase in the cost of motor fuel per 55 gallon until the average price of motor fuel in the state decreases to 56 two dollars and twenty-five cents per gallon, at which time the fullS. 8728--A 8 1 amount of tax imposed by this section shall apply to sales of motor 2 fuel. 3 § 8. Section 301-a of the tax law is amended by adding a new subdivi- 4 sion (n) to read as follows: 5 (n) Notwithstanding the provisions of this subdivision, the full 6 amount of tax imposed by this section shall only apply when the average 7 price of motor fuel in the state is two dollars and twenty-five cents or 8 less. If the average price of motor fuel exceeds two dollars and twen- 9 ty-five cents, the amount of tax imposed by this section shall be 10 reduced by one-quarter of a percentage point (.0025) for every increment 11 of five cents increase in the cost of motor fuel per gallon. The tax 12 imposed by this section shall be suspended entirely if the average price 13 of motor fuel in the state equals or exceeds three dollars per gallon. 14 If the average price of motor fuel in the state falls below three 15 dollars per gallon, the tax imposed by this section shall be assessed in 16 increases of one-quarter of a percentage point (.0025) for every incre- 17 ment of five cents increase in the cost of motor fuel per gallon until 18 the average price of motor fuel in the state decreases to two dollars 19 and twenty-five cents per gallon, at which time the full amount of tax 20 imposed by this article shall apply. 21 § 9. Section 1201 of the tax law is amended by adding a new subdivi- 22 sion (n) to read as follows: 23 (n) Any city in this state having a population of one million or more, 24 acting through its local legislative body, may impose limitations on 25 taxes on diesel motor fuel and motor fuel in accordance with the 26 provisions of subdivision (b) of section eleven hundred five of this 27 chapter. 28 § 10. Section 1202 of the tax law is amended by adding a new subdivi- 29 sion (h) to read as follows: 30 (h) Any county in this state, except a county wholly within a city, 31 acting through its local legislative body, may impose limitations on 32 taxes on diesel motor fuel and motor fuel in accordance with the 33 provisions of subdivision (b) of section eleven hundred five of this 34 chapter. 35 § 11. The tax law is amended by adding a section 45 to read as 36 follows: 37 § 45. Every person engaged in the retail sale of motor fuel or diesel 38 motor fuel or a distributor of such fuels, shall comply with the 39 provisions of sections two hundred eighty-two-a, two hundred 40 eighty-two-b, two hundred eighty-two-c, two hundred eighty-four, two 41 hundred eighty-four-a, two hundred eighty-four-c, eleven hundred five, 42 twelve hundred one, twelve hundred two, and three hundred one-a of this 43 chapter by reducing the prices charged for motor fuel and Diesel motor 44 fuel in an amount equal to any reduction in taxes prepaid by the 45 distributor or imposed on retail customers resulting from the suspension 46 of taxes on motor fuel and Diesel motor fuel under those sections. 47 § 12. This act shall take effect on the ninetieth day after it shall 48 have become a law and shall apply to sales of diesel motor fuel and 49 motor fuel occurring on and after such date.
