New York taxes a variety of energy uses and products.For all of the tax laws in New York, see New York state assembly official website, then go TAX. Retrieved February 24, 2009. The state publishes monthly statistics of all tax revenue, including for petroleum and other taxes. The state collects an effective rate of 24.4 cents per gallon tax on gasoline and gasohol ("motor fuel"), and 22.65 cents per gallon on diesel.N.Y. Tax L. §§ 523(b), 524 (c), 1111, 1136 (a)(7); see also the entire N.Y. Tax L. Article 21-A for context.Motor Fuel Excise Tax Rates as of January 1, 2008 from the Federation of Tax Administrators website. Retrieved February 24, 2009. The Empire State is tied with California for the highest combined gas taxes, at 67.7 cents per gallon.Wall Street Journal, chart, "Paying at the Pump: Combined state and federal gas taxes", citing the American Petroleum Institute, n.d., quote: "Note: figures are as of July...." New York also has a motor fuel tax.N.Y. Tax L. §§ 282-289F, Art. 12-A; 20 N.Y.C.R.R. Parts 410, 430; 102 N.Y. Jur. 2d § 2535. It requires a certification that the tax has been assumed or paid by the distributor.N.Y. Tax L. §§ 285-a (3)(d) (motor fuel generally), 285-b (4)(d) (diesel motor fuel); 20 N.Y.C.R.R. § 412.4; 102 N.Y. Jur. 2d § 2537. The state requires certain records to be kept.N.Y. Tax L. § 286 (1); 20 N.Y.C.R.R. §§ 413.4 (b), 418.1 (b); 102 N.Y. Jur. 2d § 2538. The state also has a "highway use tax".N.Y. Tax L. Article 21.
