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282 - Definitions.

NY Tax L § 282 (2019) (N/A)
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(b) lands within the state over which an Indian nation or tribe exercises governmental power and that are either (i) held by the Indian nation or tribe subject to restrictions by the United States against alienation, or (ii) held in trust by the United States for the benefit of such Indian nation or tribe;

(c) lands held by the Shinnecock Tribe or the Poospatuck (Unkechauge) Nation within their respective reservations; or

(d) any land that falls within paragraph (a) or (b) of this subdivision, and which may be sold and replaced with other land in accordance with an Indian nation's or tribe's land claims settlement agreement with the state of New York, shall nevertheless be deemed to be subject to restriction by the United States against alienation. 21. "Reservation motor fuel seller" means a seller of motor fuel or Diesel motor fuel which is an Indian nation or tribe, one or more members of such tribe, or an entity wholly owned by either or both, which sells motor fuel within the boundaries of a qualified reservation. * 22. "E85" means a fuel blend consisting of ethanol and motor fuel, which meets the ASTM International active standard D5798 for fuel ethanol. * NB Repealed September 1, 2021 * 23. "B20" means a mixture consisting by volume of twenty percent biodiesel and the remainder of which is diesel motor fuel. "Biodiesel" shall mean either "qualified biodiesel" or "unqualified biodiesel." "Qualified biodiesel" means a diesel motor fuel substitute produced from nonpetroleum renewable resources that meets the registration requirements for fuels and fuel additives established by the Environmental Protection Agency under section 211 of the Clean Air Act (42 U.S.C. 7545) and that meets the ASTM International active standard D6751 for biodiesel fuel. "Unqualified biodiesel" means a diesel motor fuel substitute produced from nonpetroleum renewable resources that does not meet the ASTM International active standard D6751 for biodiesel fuel. * NB Repealed September 1, 2021 * 24. "CNG" means fuel comprised primarily of methane, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. * NB Repealed September 1, 2021 * 25. "Hydrogen" means fuel comprised primarily of molecular hydrogen, stored in either a gaseous or liquid state, suitable for use and consumption in the engine of a motor vehicle. * NB Repealed September 1, 2021 26. "Public highway" means public highway as defined in subdivision six of section five hundred one of this chapter. 27. "Wholesaler of motor fuel" means any person, firm, association or corporation who or which: (1) is not a distributor of motor fuel; (2) makes a sale of motor fuel in this state other than a retail sale not in bulk; and (3)(A) makes any purchases of motor fuel for resale within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter; or (B) makes any sales of motor fuel, other than retail sales not in bulk, within the region set forth in subparagraph (i) or (ii) of paragraph one of subdivision (e) of section eleven hundred eleven of this chapter. For the purposes of this article when used with respect to motor fuel, a "retail sale not in bulk" means the making or offering to make any sale of motor fuel to a consumer of such fuel which is delivered directly into a motor vehicle for use in the operation of such vehicle. A "retail sale in bulk" means the making or offering to make any sale of motor fuel to a consumer which is other than a "retail sale not in bulk".

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282 - Definitions.