Computes sales and compensating use tax on retail sales of motor fuel and diesel motor fuel at a rate of cents per gallon and requires prepayment.

Amends the tax law by establishing the quarterly computation of motor fuel and diesel motor fuel by the commissioner, a rate of cents per gallon rounded to the nearest cent and multiplied by the cost of the fuel.

Amends the tax law by establishing that the sales and compensating use taxes on motor fuel and diesel motor fuel in New York State shall be prepaid on each gallon of fuel.

Carries-over to 2024. Pending Committee action. Same as AB 2425.

02/14/2023 Introduced. Referred to Senate Committee on Budget and Revenue.