New York § 392-I - 392-IPrices reduced to reflect change in sales tax computation
Full text of New York New York Consolidated Laws § 392-I — 392-IPrices reduced to reflect change in sales tax computation, with citation guidance and answers to common questions.
§ 392-I. 392-IPrices reduced to reflect change in sales tax computation
§ 392-i. Prices reduced to reflect change in sales tax computation. Every person engaged in the retail sale of motor fuel and/or diesel motor fuel or a distributor of such fuels, as defined in article twelve-A of the tax law, shall reduce the price such person charges for motor fuel and/or diesel motor fuel in an amount equal to any reduction in taxes prepaid by the distributor or paid by retail customers resulting from computing sales and compensating use taxes at a cents per gallon rate pursuant to the provisions of paragraph two of subdivision (e) and subdivision (m) of section eleven hundred eleven of the tax law.
Source: official New York text · Last verified 2026-08-27
Frequently Asked Questions About New York § 392-I
What does New York Consolidated Laws § 392-I cover?
Section 392-I ("392-IPrices reduced to reflect change in sales tax computation") 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 § 392-I?
A common citation format is "New York Consolidated Laws § 392-I" (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 § 392-I 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.