Bill Text: NY A03871 | 2017-2018 | General Assembly | Introduced
Bill Title: Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail.
Spectrum: Partisan Bill (Republican 29-1)
Status: (Introduced - Dead) 2018-06-14 - held for consideration in ways and means [A03871 Detail]
Download: New_York-2017-A03871-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 3871 2017-2018 Regular Sessions IN ASSEMBLY January 30, 2017 ___________ Introduced by M. of A. PALMESANO, BARCLAY, BLANKENBUSH, GRAF, MONTESANO, GIGLIO, WALTER -- Multi-Sponsored by -- M. of A. BARNWELL, CASTORINA, CROUCH, DiPIETRO, FINCH, FITZPATRICK, FRIEND, GOODELL, HAWLEY, LALOR, LAWRENCE, LOPEZ, McDONOUGH, McLAUGHLIN, B. MILLER, MURRAY, OAKS, RA, RAIA, SALADINO -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the state finance law, in relation to providing for the deposit into the dedicated highway and bridge trust fund of a portion of the sales tax revenue from the sale of motor fuel The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 1148 of the tax law, as amended by section 57 of 2 part HH of chapter 57 of the laws of 2013, is amended to read as 3 follows: 4 § 1148. Deposit and disposition of revenue. [All] (a) Except as other- 5 wise provided in subdivision (b) of this section, all taxes, interest 6 and penalties collected or received by the commissioner under this arti- 7 cle shall be deposited and disposed of pursuant to the provisions of 8 section one hundred seventy-one-a of this chapter; provided however, the 9 comptroller shall on or before the twelfth day of each month, pay all 10 such taxes, interest and penalties collected under this article and 11 remaining to the comptroller's credit in such banks, banking houses or 12 trust companies at the close of business on the last day of the preced- 13 ing month, into the general fund of the state treasury, except as other- 14 wise provided in sections ninety-two-d, ninety-two-h, and ninety-two-r 15 of the state finance law and sections eleven hundred two, eleven hundred 16 four and eleven hundred nine of this article. 17 (b) One cent of the taxes collected or received by the commissioner 18 under this article for the retail sale of each gallon of motor fuel 19 shall be deposited in the special obligation reserve and payment account EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD04810-02-7A. 3871 2 1 of the dedicated highway and bridge trust fund, established by section 2 eighty-nine-b of the state finance law. 3 § 2. Subdivision (b) of section 1148 of the tax law, as added by 4 section one of this act, is amended to read as follows: 5 (b) [One cent] Two cents of the taxes collected or received by the 6 commissioner under this article for the retail sale of each gallon of 7 motor fuel shall be deposited in the special obligation reserve and 8 payment account of the dedicated highway and bridge trust fund, estab- 9 lished by section eighty-nine-b of the state finance law. 10 § 3. Subdivision (b) of section 1148 of the tax law, as amended by 11 section two of this act, is amended to read as follows: 12 (b) [Two] Three cents of the taxes collected or received by the 13 commissioner under this article for the retail sale of each gallon of 14 motor fuel shall be deposited in the special obligation reserve and 15 payment account of the dedicated highway and bridge trust fund, estab- 16 lished by section eighty-nine-b of the state finance law. 17 § 4. Subdivision (b) of section 1148 of the tax law, as amended by 18 section three of this act, is amended to read as follows: 19 (b) [Three] Four cents of the taxes collected or received by the 20 commissioner under this article for the retail sale of each gallon of 21 motor fuel shall be deposited in the special obligation reserve and 22 payment account of the dedicated highway and bridge trust fund, estab- 23 lished by section eighty-nine-b of the state finance law. 24 § 5. Paragraph (a) of subdivision 3 of section 89-b of the state 25 finance law, as amended by section 11 of part D of chapter 58 of the 26 laws of 2016, is amended to read as follows: 27 (a) The special obligation reserve and payment account shall consist 28 (i) of all moneys required to be deposited in the dedicated highway and 29 bridge trust fund pursuant to the provisions of sections two hundred 30 five, two hundred eighty-nine-e, three hundred one-j, five hundred 31 fifteen, eleven hundred forty-eight and eleven hundred sixty-seven of 32 the tax law, section four hundred one of the vehicle and traffic law, 33 and section thirty-one of chapter fifty-six of the laws of nineteen 34 hundred ninety-three, (ii) all fees, fines or penalties collected by the 35 commissioner of transportation and the commissioner of motor vehicles 36 pursuant to section fifty-two, section three hundred twenty-six, section 37 eighty-eight of the highway law, subdivision fifteen of section three 38 hundred eighty-five, section four hundred twenty-three-a, section four 39 hundred ten, section three hundred seventeen, section three hundred 40 eighteen, article twelve-C, and paragraph (c-1) of subdivision two of 41 section five hundred three of the vehicle and traffic law, section two 42 of [the] part U1 of chapter sixty-two of the laws of two thousand three 43 [that amended this paragraph], subdivision (d) of section three hundred 44 four-a, paragraph one of subdivision (a) and subdivision (d) of section 45 three hundred five, subdivision six-a of section four hundred fifteen 46 and subdivision (g) of section twenty-one hundred twenty-five of the 47 vehicle and traffic law, section fifteen of this chapter, excepting 48 moneys deposited with the state on account of betterments performed 49 pursuant to subdivision twenty-seven or subdivision thirty-five of 50 section ten of the highway law, and sections ninety-four, one hundred 51 thirty-five, and one hundred forty-five of the transportation law, (iii) 52 any moneys collected by the department of transportation for services 53 provided pursuant to agreements entered into in accordance with section 54 ninety-nine-r of the general municipal law, and (iv) any other moneys 55 collected therefor or credited or transferred thereto from any other 56 fund, account or source.A. 3871 3 1 § 6. Paragraph (a) of subdivision 3 of section 89-b of the state 2 finance law, as amended by section 12 of part D of chapter 58 of the 3 laws of 2016, is amended to read as follows: 4 (a) The special obligation reserve and payment account shall consist 5 (i) of all moneys required to be deposited in the dedicated highway and 6 bridge trust fund pursuant to the provisions of sections two hundred 7 eighty-nine-e, three hundred one-j, five hundred fifteen, eleven hundred 8 forty-eight and eleven hundred sixty-seven of the tax law, section four 9 hundred one of the vehicle and traffic law, and section thirty-one of 10 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all 11 fees, fines or penalties collected by the commissioner of transportation 12 and the commissioner of motor vehicles pursuant to section fifty-two, 13 section three hundred twenty-six, section eighty-eight of the highway 14 law, subdivision fifteen of section three hundred eighty-five, section 15 four hundred twenty-three-a, section four hundred ten, section three 16 hundred seventeen, section three hundred eighteen, article twelve-C, and 17 paragraph (c-1) of subdivision two of section five hundred three of the 18 vehicle and traffic law, section fifteen of this chapter, excepting 19 moneys deposited with the state on account of betterments performed 20 pursuant to subdivision twenty-seven or subdivision thirty-five of 21 section ten of the highway law, and sections ninety-four, one hundred 22 thirty-five, and one hundred forty-five of the transportation law, (iii) 23 any moneys collected by the department of transportation for services 24 provided pursuant to agreements entered into in accordance with section 25 ninety-nine-r of the general municipal law, and (iv) any other moneys 26 collected therefor or credited or transferred thereto from any other 27 fund, account or source. 28 § 7. This act shall take effect April 1, 2018, provided, that: 29 (a) section two of this act shall take effect April 1, 2019; 30 (b) section three of this act shall take effect April 1, 2020; 31 (c) section four of this act shall take effect April 1, 2021; and 32 (d) the amendments to paragraph (a) of subdivision 3 of section 89-b 33 of the state finance law, made by section five of this act, shall not 34 affect the expiration and reversion of such paragraph and shall expire 35 therewith, when upon such date section six of this act shall take 36 effect.
