STATE OF NEW YORK ________________________________________________________________________ 2093 2025-2026 Regular Sessions IN SENATE January 15, 2025 ___________ Introduced by Sens. TEDISCO, BORRELLO, CANZONERI-FITZPATRICK, GALLIVAN, PALUMBO, WEIK -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue 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 EXPLANATION--Matter in italics (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05396-01-5
S. 2093 2 1 which preclude the collection of such tax by reason of the United States 2 constitution and of laws of the United States enacted pursuant thereto. 3 Provided, further, no Diesel motor fuel shall be included in the measure 4 of the tax unless it shall have previously come to rest within the mean- 5 ing of federal decisional law interpreting the United States constitu- 6 tion. All tax for the period for which a return is required to be filed 7 shall be due on the date limited for the filing of the return for such 8 period, regardless of whether a return is filed as required by this 9 article or whether the return which is filed correctly shows the amount 10 of tax due. 11 1-a. The full amount of the tax imposed by this section shall apply to 12 sales of motor fuel at prices up to two dollars and twenty-five cents 13 per gallon. If the average price of motor fuel in the state exceeds two 14 dollars and twenty-five cents per gallon, the amount of tax imposed by 15 this section shall be reduced by one-quarter of a percentage point 16 (.0025) for every increment of five cents increase in the cost of motor 17 fuel per gallon. The tax imposed by this section shall be suspended 18 entirely if the average price of motor fuel in the state equals or 19 exceeds three dollars per gallon. If the average price of motor fuel in 20 the state falls below three dollars per gallon, the tax imposed by this 21 section shall be assessed in increases of one-quarter of a percentage 22 point (.0025) for every increment of five cents increase in the cost of 23 motor fuel per gallon until the average price of motor fuel in the state 24 decreases to two dollars and twenty-five cents per gallon, at which time 25 the full amount of tax imposed by this section shall apply to sales of 26 motor fuel. 27 § 2. Section 282-b of the tax law, as amended by section 1 of part EE 28 of chapter 63 of the laws of 2000, is amended to read as follows: 29 § 282-b. Additional Diesel motor fuel tax. 1. In addition to the tax 30 imposed by section two hundred eighty-two-a of this [chapter] article, a 31 like tax shall be imposed at the rate of three cents per gallon upon 32 sale or use within the state of Diesel motor fuel or upon the delivery 33 of Diesel motor fuel to a filling station or into the fuel tank of a 34 motor vehicle for use in the operation thereof. Except as otherwise 35 provided in this section, all of the provisions of this article shall 36 apply with respect to the additional tax imposed by this section to the 37 same extent as if it were imposed by said section two hundred eighty- 38 two-a. Beginning on April first, nineteen hundred ninety-one, four and 39 one-sixth per centum of the moneys received by the department pursuant 40 to the provisions of this section shall be deposited to the credit of 41 the emergency highway reconditioning and preservation fund reserve 42 account established pursuant to the provisions of paragraph (b) of 43 subdivision two of former section eighty-nine of the state finance law. 44 Beginning on April first, nineteen hundred ninety-one, four and one- 45 sixth per centum of the moneys received by the department pursuant to 46 the provisions of this section shall be deposited to the credit of the 47 emergency highway construction and reconstruction fund reserve account 48 established pursuant to the provisions of paragraph (b) of subdivision 49 two of former section eighty-nine-a of the state finance law. Beginning 50 on April first, nineteen hundred ninety-two, an additional eight and 51 one-third per centum of the moneys received by the department pursuant 52 to the provisions of this section shall be deposited to the credit of 53 the emergency highway reconditioning and preservation fund reserve 54 account established pursuant to the provisions of paragraph (b) of 55 subdivision two of former section eighty-nine of the state finance law. 56 Beginning on April first, nineteen hundred ninety-two, an additional
S. 2093 3 1 eight and one-third per centum of the moneys received by the department 2 pursuant to the provisions of this section shall be deposited to the 3 credit of the emergency highway construction and reconstruction fund 4 reserve account established pursuant to the provisions of paragraph (b) 5 of subdivision two of former section eighty-nine-a of the state finance 6 law. Beginning on April first, two thousand one, seventy-five per centum 7 of the moneys received by the department pursuant to the provisions of 8 this section shall be deposited in the dedicated fund accounts pursuant 9 to subdivision (d) of section three hundred one-j of this chapter. 10 Beginning on April first, two thousand three, all of the moneys received 11 by the department pursuant to the provisions of this section shall be 12 deposited in the dedicated fund accounts pursuant to subdivision (d) of 13 section three hundred one-j of this chapter. 14 2. The full amount of the tax imposed by this section shall apply to 15 sales of motor fuel at prices up to two dollars and twenty-five cents 16 per gallon. If the average price of motor fuel in the state exceeds two 17 dollars and twenty-five cents per gallon, the amount of tax imposed by 18 this section shall be reduced by two-tenths of a percentage point (.002) 19 for every increment of five cents increase in the cost of motor fuel per 20 gallon. The tax imposed by this section shall be suspended entirely if 21 the average price of motor fuel in the state equals or exceeds three 22 dollars per gallon. If the average price of motor fuel in the state 23 falls below three dollars per gallon, the tax imposed by this section 24 shall be assessed in increases of two-tenths of a percentage point 25 (.002) for every increment of five cents increase in the cost of motor 26 fuel per gallon until the average price of motor fuel in the state 27 decreases to two dollars and twenty-five cents per gallon, at which time 28 the full amount of tax imposed by this section shall apply to sales of 29 motor fuel. 30 § 3. Section 282-c of the tax law, as amended by section 2 of part EE 31 of chapter 63 of the laws of 2000, is amended to read as follows: 32 § 282-c. Supplemental Diesel motor fuel tax. 1. In addition to the 33 taxes imposed by sections two hundred eighty-two-a and two hundred 34 eighty-two-b of this [chapter] article, a like tax shall be imposed at 35 the rate of one cent per gallon upon the sale or use within the state of 36 Diesel motor fuel or upon the delivery of Diesel motor fuel to a filling 37 station or into the fuel tank of a motor vehicle for use in the opera- 38 tion thereof. Except for paragraph (b) of subdivision three of section 39 two hundred eighty-nine-c of this article, all the provisions of this 40 article shall apply with respect to the supplemental tax imposed by this 41 section to the same extent as if it were imposed by said section two 42 hundred eighty-two-a. On and after the first day of October, nineteen 43 hundred seventy-two, twenty-five per centum of the monies received by 44 the department pursuant to the provisions of this section shall be 45 deposited to the credit of the emergency highway reconditioning and 46 preservation fund established pursuant to the provisions of former 47 section eighty-nine of the state finance law. Beginning on April first, 48 nineteen hundred eighty-three, twenty-five per centum of the monies 49 received by the department pursuant to the provisions of this section 50 shall be deposited to the credit of the emergency highway construction 51 and reconstruction fund established pursuant to the provisions of former 52 section eighty-nine-a of the state finance law. Beginning on April 53 first, nineteen hundred ninety, an additional twelve and one-half per 54 centum of the moneys received by the department pursuant to the 55 provisions of this section shall be deposited to the credit of the emer- 56 gency highway reconditioning and preservation fund reserve account
S. 2093 4 1 established pursuant to the provisions of paragraph (b) of subdivision 2 two of former section eighty-nine of the state finance law. Beginning on 3 April first, nineteen hundred ninety, an additional twelve and one-half 4 per centum of the moneys received by the department pursuant to the 5 provisions of this section shall be deposited to the credit of the emer- 6 gency highway construction and reconstruction fund reserve account 7 established pursuant to the provisions of paragraph (b) of subdivision 8 two of former section eighty-nine-a of the state finance law. Beginning 9 on April first, nineteen hundred ninety-one, an additional twelve and 10 one-half per centum of the moneys received by the department pursuant to 11 the provisions of this section shall be deposited to the credit of the 12 emergency highway reconditioning and preservation fund reserve account 13 established pursuant to the provisions of paragraph (b) of subdivision 14 two of former section eighty-nine of the state finance law. Beginning on 15 April first, nineteen hundred ninety-one, an additional twelve and one- 16 half per centum of the moneys received by the department pursuant to the 17 provisions of this section shall be deposited to the credit of the emer- 18 gency construction and reconstruction fund reserve account established 19 pursuant to the provisions of paragraph (b) of subdivision two of former 20 section eighty-nine-a of the state finance law. Beginning on April 21 first, two thousand three, all of the moneys received by the department 22 pursuant to the provisions of this section shall be deposited in the 23 dedicated fund accounts pursuant to subdivision (d) of section three 24 hundred one-j of this chapter. 25 2. The full amount of the tax imposed by this section shall apply to 26 sales of motor fuel at prices up to two dollars and twenty-five cents 27 per gallon. If the average price of motor fuel in the state exceeds two 28 dollars and twenty-five cents per gallon, the amount of tax imposed by 29 this section shall be reduced by sixty-six hundredths of a percentage 30 point (.0066) for every increment of five cents increase in the cost of 31 motor fuel per gallon. The tax imposed by this section shall be 32 suspended entirely if the average price of motor fuel in the state 33 equals or exceeds three dollars per gallon. If the average price of 34 motor fuel in the state falls below three dollars per gallon, the tax 35 imposed by this section shall be assessed in increases of sixty-six 36 hundredths of a percentage point (.0066) for every increment of five 37 cents increase in the cost of motor fuel per gallon until the average 38 price of motor fuel in the state decreases to two dollars and twenty- 39 five cents per gallon, at which time the full amount of tax imposed by 40 this section shall apply to sales of motor fuel. 41 § 4. Subdivision 1 of section 284 of the tax law, as amended by chap- 42 ter 276 of the laws of 1986, is amended and a new subdivision 3 is added 43 to read as follows: 44 1. [There] Subject to the provisions of subdivision three of this 45 section, there is hereby levied and imposed an excise tax of four cents 46 per gallon upon motor fuel (a) imported into or caused to be imported 47 into the state by a distributor for use, distribution, storage or sale 48 in the state or upon motor fuel which is produced, refined, manufactured 49 or compounded by a distributor in the state (which acts shall hereinaft- 50 er in this subdivision be encompassed by the phrase "imported or manu- 51 factured") or (b) if the tax has not been imposed prior to its sale in 52 this state, which is sold by a distributor (which act, in conjunction 53 with the acts described in paragraph (a) of this subdivision, shall 54 hereinafter in this article be encompassed by the phrase "imported, 55 manufactured or sold"), except when imported, manufactured or sold under 56 circumstances which preclude the collection of such tax by reason of the
S. 2093 5 1 United States constitution and of laws of the United States enacted 2 pursuant thereto or when imported or manufactured by an organization 3 described in paragraph one or two of subdivision (a) of section eleven 4 hundred sixteen of this chapter or a hospital included in the organiza- 5 tions described in paragraph four of such subdivision for its own use or 6 consumption and except kero-jet fuel when imported or manufactured by an 7 airline for use in its airplanes. Provided, further, no motor fuel shall 8 be included in the measure of the tax unless it shall have previously 9 come to rest within the meaning of federal decisional law interpreting 10 the United States constitution. All tax for the period for which a 11 return is required to be filed shall be due on the date limited for the 12 filing of the return for such period, regardless of whether a return is 13 filed by such distributor as required by this article or whether the 14 return which is filed correctly shows the amount of tax due. 15 3. 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 one-quarter of a percentage point 20 (.0025) for every increment of five cents increase in the cost of motor 21 fuel per gallon. The tax imposed by this section shall be suspended 22 entirely if the average price of motor fuel in the state equals or 23 exceeds three dollars per gallon. If the average price of motor fuel in 24 the state falls below three dollars per gallon, the tax imposed by this 25 section shall be assessed in increases of one-quarter of a percentage 26 point (.0025) for every increment of five cents increase in the cost of 27 motor 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 § 5. Section 284-a of the tax law, as amended by section 3 of part EE 32 of chapter 63 of the laws of 2000, is amended to read as follows: 33 § 284-a. Additional motor fuel tax. 1. In addition to the tax imposed 34 by section two hundred eighty-four of this [chapter] article, a like tax 35 shall be imposed at the rate of three cents per gallon upon motor fuel 36 imported, manufactured or sold within this state by a distributor. 37 Except as otherwise provided in this section, all the provisions of this 38 article except subdivision two of section two hundred eighty-nine-e of 39 this article shall apply with respect to the additional tax imposed by 40 this section to the same extent as if it were imposed by said section 41 two hundred eighty-four. Beginning on April first, nineteen hundred 42 ninety-one, four and one-sixth per centum of the moneys received by the 43 department pursuant to the provisions of this section shall be deposited 44 to the credit of the emergency highway reconditioning and preservation 45 fund reserve account established pursuant to the provisions of paragraph 46 (b) of subdivision two of former section eighty-nine of the state 47 finance law. Beginning on April first, nineteen hundred ninety-one, 48 four and one-sixth per centum of the moneys received by the department 49 pursuant to the provisions of this section shall be deposited to the 50 credit of the emergency highway construction and reconstruction fund 51 reserve account established pursuant to the provisions of paragraph (b) 52 of subdivision two of former section eighty-nine-a of the state finance 53 law. Beginning on April first, nineteen hundred ninety-two, an addi- 54 tional eight and one-third per centum of the moneys received by the 55 department pursuant to the provisions of this section shall be deposited 56 to the credit of the emergency highway reconditioning and preservation
S. 2093 6 1 fund reserve account established pursuant to the provisions of paragraph 2 (b) of subdivision two of former section eighty-nine of the state 3 finance law. Beginning on April first, nineteen hundred ninety-two, an 4 additional eight and one-third per centum of the moneys received by the 5 department pursuant to the provisions of this section shall be deposited 6 to the credit of the emergency highway construction and reconstruction 7 fund reserve account established pursuant to the provisions of paragraph 8 (b) of subdivision two of former section eighty-nine-a of the state 9 finance law. Beginning on April first, two thousand, seventy-five per 10 centum of the moneys received by the department pursuant to the 11 provisions of this section shall be deposited in the dedicated fund 12 accounts pursuant to subdivision (d) of section three hundred one-j of 13 this chapter. Beginning on April first, two thousand three, all of the 14 moneys received by the department pursuant to the provisions of this 15 section shall be deposited in the dedicated fund accounts pursuant to 16 subdivision (d) of section three hundred one-j of this chapter. 17 2. The full amount of the tax imposed by this section shall apply to 18 sales of motor fuel at prices up to two dollars and twenty-five cents 19 per gallon. If the average price of motor fuel in the state exceeds two 20 dollars and twenty-five cents per gallon, the amount of tax imposed by 21 this section shall be reduced by two-tenths of a percentage point (.002) 22 for every increment of five cents increase in the cost of motor fuel per 23 gallon. The tax imposed by this section shall be suspended entirely if 24 the average price of motor fuel in the state equals or exceeds three 25 dollars per gallon. If the average price of motor fuel in the state 26 falls below three dollars per gallon, the tax imposed by this section 27 shall be assessed in increases of two-tenths of a percentage point 28 (.002) for every increment of five cents increase in the cost of motor 29 fuel per gallon until the average price of motor fuel in the state 30 decreases to two dollars and twenty-five cents per gallon, at which time 31 the full amount of tax imposed by this section shall apply to sales of 32 motor fuel. 33 § 6. Section 284-c of the tax law, as amended by section 4 of part EE 34 of chapter 63 of the laws of 2000, is amended to read as follows: 35 § 284-c. Supplemental motor fuel tax. 1. In addition to the taxes 36 imposed by sections two hundred eighty-four and two hundred 37 eighty-four-a of this [chapter] article, a like tax shall be imposed at 38 the rate of one cent per gallon upon motor fuel imported, manufactured 39 or sold within this state by a distributor. Except for paragraph (b) of 40 subdivision three of section two hundred eighty-nine-c of this article, 41 all the provisions of this article shall apply with respect to the 42 supplemental tax imposed by this section to the same extent as if it 43 were imposed by said section two hundred eighty-four. On and after the 44 first day of October, nineteen hundred seventy-two, twenty-five per 45 centum of the monies received by the department pursuant to the 46 provisions of this section shall be deposited to the credit of the emer- 47 gency highway reconditioning and preservation fund established pursuant 48 to the provisions of former section eighty-nine of the state finance 49 law. Beginning on April first, nineteen hundred eighty-three, twenty- 50 five per centum of the monies received by the department pursuant to the 51 provisions of this section shall be deposited to the credit of the emer- 52 gency highway construction and reconstruction fund established pursuant 53 to the provisions of former section eighty-nine-a of the state finance 54 law. Beginning on April first, nineteen hundred ninety, an additional 55 twelve and one-half per centum of the monies received by the department 56 pursuant to the provisions of this section shall be deposited to the
S. 2093 7 1 credit of the emergency highway reconditioning and preservation fund 2 reserve account established pursuant to the provisions of paragraph (b) 3 of subdivision two of former section eighty-nine of the state finance 4 law. Beginning on April first, nineteen hundred ninety, an additional 5 twelve and one-half per centum of the moneys received by the department 6 pursuant to the provisions of this section shall be deposited to the 7 credit of the emergency highway construction and reconstruction fund 8 reserve account established pursuant to the provisions of paragraph (b) 9 of subdivision two of former section eighty-nine-a of the state finance 10 law. Beginning on April first, nineteen hundred ninety-one, an addi- 11 tional twelve and one-half per centum of the moneys received by the 12 department pursuant to the provisions of this section shall be deposited 13 to the credit of the emergency highway reconditioning and preservation 14 fund reserve account established pursuant to the provisions of paragraph 15 (b) of subdivision two of former section eighty-nine of the state 16 finance law. Beginning on April first, nineteen hundred ninety-one, an 17 additional twelve and one-half per centum of the moneys received by the 18 department pursuant to the provisions of this section shall be deposited 19 to the credit of the emergency highway construction and reconstruction 20 fund reserve account established pursuant to the provisions of paragraph 21 (b) of subdivision two of former section eighty-nine-a of the state 22 finance law. Beginning on April first, two thousand three, all of the 23 moneys received by the department pursuant to the provisions of this 24 section shall be deposited in the dedicated fund accounts pursuant to 25 subdivision (d) of section three hundred one-j of this chapter. 26 2. The full amount of the tax imposed by this section shall apply to 27 sales of motor fuel at prices up to two dollars and twenty-five cents 28 per gallon. If the average price of motor fuel in the state exceeds two 29 dollars and twenty-five cents per gallon, the amount of tax imposed by 30 this section shall be reduced by sixty-six hundredths of a percentage 31 point (.0066) for every increment of five cents increase in the cost of 32 motor fuel per gallon. The tax imposed by this section shall be 33 suspended entirely if the average price of motor fuel in the state 34 equals or exceeds three dollars per gallon. If the average price of 35 motor fuel in the state falls below three dollars per gallon, the tax 36 imposed by this section shall be assessed in increases of sixty-six 37 hundredths of a percentage point (.0066) for every increment of five 38 cents increase in the cost of motor fuel per gallon until the average 39 price of motor fuel in the state decreases to two dollars and twenty- 40 five cents per gallon, at which time the full amount of tax imposed by 41 this section shall apply to sales of motor fuel. 42 § 7. Subdivision (b) of section 1105 of the tax law is amended by 43 adding a new paragraph 5 to read as follows: 44 (5) Notwithstanding the provisions of of this subdivision, the full 45 amount of the tax imposed by this section shall apply to sales of motor 46 fuel at prices up to two dollars and twenty-five cents per gallon. If 47 the average price of motor fuel in the state exceeds two dollars and 48 twenty-five cents per gallon, the amount of tax imposed by this section 49 shall be reduced by one-quarter of a percentage point (.0025) for every 50 increment of five cents increase in the cost of motor fuel per gallon. 51 The tax imposed by this section shall be suspended entirely if the aver- 52 age price of motor fuel in the state equals or exceeds three dollars per 53 gallon. If the average price of motor fuel in the state falls below 54 three dollars per gallon, the tax imposed by this section shall be 55 assessed in increases of one-quarter of a percentage point (.0025) for 56 every increment of five cents increase in the cost of motor fuel per
S. 2093 8 1 gallon until the average price of motor fuel in the state decreases to 2 two dollars and twenty-five cents per gallon, at which time the full 3 amount of tax imposed by this section shall apply to sales of motor 4 fuel. 5 § 8. Section 301-a of the tax law is amended by adding a new subdivi- 6 sion (n) to read as follows: 7 (n) Notwithstanding the provisions of this subdivision, the full 8 amount of tax imposed by this section shall only apply when the average 9 price of motor fuel in the state is two dollars and twenty-five cents or 10 less. If the average price of motor fuel exceeds two dollars and twen- 11 ty-five cents, the amount of tax imposed by this section shall be 12 reduced by one-quarter of a percentage point (.0025) for every increment 13 of five cents increase in the cost of motor fuel per gallon. The tax 14 imposed by this section shall be suspended entirely if the average price 15 of motor fuel in the state equals or exceeds three dollars per gallon. 16 If the average price of motor fuel in the state falls below three 17 dollars per gallon, the tax imposed by this section shall be assessed in 18 increases of one-quarter of a percentage point (.0025) for every incre- 19 ment of five cents increase in the cost of motor fuel per gallon until 20 the average price of motor fuel in the state decreases to two dollars 21 and twenty-five cents per gallon, at which time the full amount of tax 22 imposed by this article shall apply. 23 § 9. Section 1201 of the tax law is amended by adding a new subdivi- 24 sion (n) to read as follows: 25 (n) Any city in this state having a population of one million or more, 26 acting through its local legislative body, may impose limitations on 27 taxes on diesel motor fuel and motor fuel in accordance with the 28 provisions of subdivision (b) of section eleven hundred five of this 29 chapter. 30 § 10. Section 1202 of the tax law is amended by adding a new subdivi- 31 sion (h) to read as follows: 32 (h) Any county in this state, except a county wholly within a city, 33 acting through its local legislative body, may impose limitations on 34 taxes on diesel motor fuel and motor fuel in accordance with the 35 provisions of subdivision (b) of section eleven hundred five of this 36 chapter. 37 § 11. The tax law is amended by adding a new section 50 to read as 38 follows: 39 § 50. Compliance. Every person engaged in the retail sale of motor 40 fuel or diesel motor fuel or a distributor of such fuels, shall comply 41 with the provisions of sections two hundred eighty-two-a, two hundred 42 eighty-two-b, two hundred eighty-two-c, two hundred eighty-four, two 43 hundred eighty-four-a, two hundred eighty-four-c, eleven hundred five, 44 twelve hundred one, twelve hundred two, and three hundred one-a of this 45 chapter by reducing the prices charged for motor fuel and Diesel motor 46 fuel in an amount equal to any reduction in taxes prepaid by the 47 distributor or imposed on retail customers resulting from the suspension 48 of taxes on motor fuel and Diesel motor fuel under those sections. 49 § 12. This act shall take effect on the ninetieth day after it shall 50 have become a law and shall apply to sales of diesel motor fuel and 51 motor fuel occurring on and after such date.