Case Law
There is a body of case law concerning energy in New York, enough for NY Jur 2d to have a listing for "Energy", and case law on energy taxation.
Under New York law, both the New York Attorney General or a district attorney may prosecute alleged polluters who make oil spills.
The motor fuel excise tax is collected from a "distributor" – usually a wholesaler – even though the ultimate burden to pay the tax may be on a retailer or purchaser. There is a presumption of taxability, so taxing authorities can allow reasonably for only a 1% loss for "evaporation and spillage" in long-term storage tanks. A bus company, such as Greyhound bus, is considered a distributor for the purposes of the motor fuel excise tax. A retailer is liable for the amount of tax due bought from a supplier from New Jersey.
The issue of taxation of Native Americans for motor fuel has created a moderately large body of case law in itself. While the state can not impose excise taxes directly on "Indians", it can tax the sale of fuel to non-Indians even on Indian reservations. This statute, dictating the collection of gas and similar taxes, does not violate the Commerce clause. The law has also been upheld as not in violation of the Equal protection clause, based on the rational basis test.
Conservation easements in New York have been created by caselaw and private real estate contracts.
Read more about this topic: New York Energy Law
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