New York Energy Law - Related Statutes

Related Statutes

In Consolidated Laws, there are many sections that have cross-references to, or relate to, N.Y. Energy Law.

Within N.Y. Environmental Conservation Law are several articles relevant to energy, including the Mineral Resources laws, article 23. This is also called the N.Y. Oil, Gas, and Solution Mining Law, which includes permitting, fees, and related laws.

The state collects an effective rate of 24.4 cents per gallon tax on gasoline and gasohol ("motor fuel"), and 22.65 cents per gallon on diesel. New York collects one of the smallest amounts of revenue from extraction taxes of any state—only 5.8 percent of its overall sources. The state also has a "highway use tax".

New York also has a motor fuel tax. It requires a certification that the tax has been assumed or paid by the distributor. The state requires certain records to be kept.

New York has a statute that regulates the "Recording of solar energy easements." It requires that such easements be in writing, signed, and acknowledged with the same formalities as recording other conveyances. It also requires, "Any instrument creating a solar energy easement shall include ... (a) The vertical and horizontal angles, expressed in degrees, at which the solar energy easement extends over the real property ... (b) Any terms or conditions ... (c) Any provisions for compensation of the owner of the property...."

The state has an "alternative fuels (tax) credit" at N.Y. Tax Law § 187-b that applies to certain hybrid cars, against the franchise taxes in Tax Law §§ 183, 184, 185. It does not apply to any individual income tax.

Other related sections of the N.Y. Consolidated laws include:

1. Executive Law § 11 Fuel and energy shortage state of emergency
2. Executive Law § 29-G Emergency management assistance compact
3. Executive Law § 201-A State clean-fueled vehicle program
4. Public Service Law § 66 General powers of commission in respect to gas, etc.
5. Public Service Law § 66-C Conservation of energy
6. Public Service Law § 66-G Sale of indigenous natural gas for generation of energy
7. State Finance Law § 127-A Energy conservation in state-aided programs
8. Tax Law § 19 Green building credit
9. Tax Law § 186-a Tax on the furnishing of utility services (a tax of 2 1/2% starting January 1, 2000, on gross income is imposed on "every provider of telecommunication services")
10. Tax Law § 301-I Energy business
11. Tax Law § 1105-A Reduced tax rate on certain energy sources and services
12. Social Services Law § 153-F State reimbursement of home energy grant expenses
13. Real Property Tax Law § 487 Exemption from taxation for certain solar or wind.

There are also at least two unconsolidated sections of law that refer to Energy Law, which allow for a credit against certain local taxes.