New York § 289-A - 289-ATax to be paid but once; foreign and interstate commerce; injunction
Full text of New York New York Consolidated Laws § 289-A — 289-ATax to be paid but once; foreign and interstate commerce; injunction, with citation guidance and answers to common questions.
§ 289-A. 289-ATax to be paid but once; foreign and interstate commerce; injunction
§ 289-a. Tax to be paid but once; foreign and interstate commerce; injunction. Nothing in this article shall be construed to require the payment to the department of taxation and finance of such tax more than once on any quantity of motor fuel sold within the state. No provision of this article shall apply or be construed to apply to foreign or interstate commerce, except in so far as the same may be effective pursuant to the United States constitution and to laws of the United States enacted pursuant thereto. The supreme court shall have jurisdiction to restrain the department, by injunction, from collecting a tax under this article upon any sale as to which, by reason of the United States constitution and the laws of the United States enacted pursuant thereto, such a tax cannot be imposed.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 289-A
What does New York Consolidated Laws § 289-A cover?
Section 289-A ("289-ATax to be paid but once; foreign and interstate commerce; injunction") is part of the New York Consolidated Laws, the codified statutory law of New York. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite New York § 289-A?
A common citation format is "New York Consolidated Laws § 289-A" (New York). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of New York law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the New York official source linked on this page or consult a licensed New York attorney.
How does New York § 289-A apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in New York can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in New York.