Bill Text: NY A04565 | 2013-2014 | General Assembly | Amended
Bill Title: Establishes Work-NY by implementing tax credits for various businesses based on hiring and investments.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2014-06-17 - held for consideration in ways and means [A04565 Detail]
Download: New_York-2013-A04565-Amended.html
S T A T E O F N E W Y O R K
________________________________________________________________________
4565--A
2013-2014 Regular Sessions
I N A S S E M B L Y
February 6, 2013
___________
Introduced by M. of A. KOLB, OAKS, GOODELL, RAIA, PALMESANO, LUPINACCI
-- Multi-Sponsored by -- M. of A. DIPIETRO -- read once and referred
to the Committee on Ways and Means -- committee discharged, bill
amended, ordered reprinted as amended and recommitted to said commit-
tee
AN ACT to amend the tax law, in relation to establishing the Hire-NY tax
credit (Part A); to amend the tax law, in relation to a small business
tax credit (Part B); to amend the tax law, in relation to eliminating
the corporate franchise and personal income tax on manufacturers (Part
C); to repeal article 21 and subdivision (b) of section 524 of the tax
law relating to highway use tax; to amend the canal law, the highway
law, the public authorities law, the tax law, the vehicle and traffic
law, and the state finance law, in relation to making technical chang-
es relating thereto; and to repeal certain provisions of the state
finance law relating thereto (Part D)
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. This act enacts into law components of legislation relating
2 to "Work-NY". Each component is wholly contained within a Part identi-
3 fied as Parts A through D. The effective date for each particular
4 provision contained within such Part is set forth in the last section of
5 such Part. Any provision in any section contained within a Part, includ-
6 ing the effective date of the Part, which makes reference to a section
7 "of this act", when used in connection with that particular component,
8 shall be deemed to mean and refer to the corresponding section of the
9 Part in which it is found. Section three of this act sets forth the
10 general effective date of this act.
11 PART A
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05913-02-3
A. 4565--A 2
1 Section 1. The tax law is amended by adding a new section 41 to read
2 as follows:
3 S 41. HIRE-NY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER, WHICH
4 IS SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER AND
5 WHICH CREATES A NEW JOB, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX. THE
6 AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION SHALL BE EQUAL TO THE
7 PRODUCT OF 6.85 PERCENT AND THE GROSS WAGES PAID FOR EACH NEW EMPLOYEE.
8 THE CREDIT SHALL NOT BE MORE THAN FIVE THOUSAND DOLLARS FOR ANY NEW
9 EMPLOYEE FOR ONE FULL YEAR OF EMPLOYMENT; IF A NEW EMPLOYEE HAS BEEN
10 HIRED FOR LESS THAN A FULL TAX YEAR THIS AMOUNT SHALL BE PRORATED AND
11 APPORTIONED TO EACH TAX YEAR BUT SHALL IN NO WAY DECREASE THE FULL THREE
12 CONSECUTIVE YEARS OF CREDIT ELIGIBILITY. THE TAXPAYER MAY CLAIM THIS
13 CREDIT FOR EACH NEW EMPLOYEE FOR A PERIOD OF THREE CONSECUTIVE YEARS OF
14 EMPLOYMENT. THE TAXPAYER MAY OFFSET QUARTERLY ESTIMATED TAX RETURNS WITH
15 THE AMOUNT OF THIS CREDIT EARNED IN ANY PREVIOUS QUARTER.
16 (B) UNEMPLOYMENT ENHANCEMENT. FOR CALENDAR YEARS TWO THOUSAND FOURTEEN
17 AND TWO THOUSAND FIFTEEN IF A NEW EMPLOYEE WAS RECEIVING UNEMPLOYMENT
18 INSURANCE BENEFITS AT THE TIME OF HIRE, AN ADDITIONAL THREE THOUSAND
19 DOLLAR CREDIT WILL BE ALLOWED FOR THE FIRST FULL YEAR OF EMPLOYMENT.
20 (C) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL
21 HAVE THE FOLLOWING MEANINGS:
22 (1) "NEW EMPLOYEE" SHALL MEAN ANY FULL TIME EMPLOYEE THAT CAUSES THE
23 TOTAL NUMBER OF EMPLOYEES TO INCREASE ABOVE BASE EMPLOYMENT OR CREDIT
24 EMPLOYMENT, WHICHEVER IS HIGHER.
25 (2) "BASE YEAR" SHALL MEAN CALENDAR YEAR TWO THOUSAND FOURTEEN.
26 (3) "BASE EMPLOYMENT" SHALL MEAN THE AVERAGE NUMBER OF FULL TIME
27 EMPLOYEES OR FULL TIME EQUIVALENT EMPLOYEES DURING THE BASE YEAR. FOR A
28 NEW BUSINESS, BASE EMPLOYMENT SHALL BEGIN AT ZERO.
29 (4) "CREDIT EMPLOYMENT" SHALL MEAN BASE EMPLOYMENT PLUS THE NUMBER OF
30 NEW EMPLOYEES FOR WHICH A CREDIT IS EARNED FOR THE PRIOR TAX YEARS.
31 (D) REPLACEMENT EMPLOYEES. IF A NEW EMPLOYEE FOR WHICH A CREDIT WAS
32 EARNED LEAVES THE PAYROLL AND AN EMPLOYEE IS HIRED WHICH BRINGS TOTAL
33 EMPLOYMENT ABOVE BASE EMPLOYMENT BUT AT OR BELOW CREDIT EMPLOYMENT
34 LEVEL, THE CREDIT ELIGIBILITY PERIOD FOR SUCH EMPLOYEE SHALL BE THREE
35 YEARS MINUS THE AMOUNT OF TIME (ROUNDED TO THE NEXT FULL MONTH) THE
36 EMPLOYER RECEIVED THE CREDIT FOR THE DEPARTING EMPLOYEE.
37 (E) NO CREDIT SHALL BE ALLOWED UNDER THIS SECTION TO A TAXPAYER FOR
38 ANY NEW EMPLOYEE IF THE TAXPAYER CLAIMS ANY OTHER CREDIT UNDER THIS
39 ARTICLE FOR SUCH NEW EMPLOYEE WHERE THE BASIS OF SUCH OTHER CREDIT IS AN
40 INCREASES IN EMPLOYMENT.
41 S 2. Section 210 of the tax law is amended by adding a new subdivision
42 48 to read as follows:
43 48. HIRE-NY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER WILL BE
44 ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-ONE OF
45 THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
46 (B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
47 FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
48 THAN THE HIGHER OF THE AMOUNTS PRESCRIBED IN PARAGRAPHS (C) AND (D) OF
49 SUBDIVISION ONE OF THIS SECTION. HOWEVER, IF THE AMOUNT OF CREDIT
50 ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE TAX TO
51 SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH TAXABLE
52 YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED
53 IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND EIGHTY-SIX OF
54 THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF SUBSECTION (C) OF
55 SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER NOTWITHSTANDING, NO
56 INTEREST WILL BE PAID THEREON.
A. 4565--A 3
1 S 3. Subsections (yy) and (zz) of section 606 of the tax law, as
2 relettered by section 5 of part H of chapter 1 of the laws of 2003, are
3 relettered subsections (yyy) and (zzz) and a new subsection (xx) is
4 added to read as follows:
5 (XX) HIRE-NY TAX CREDIT. (1) A TAXPAYER WILL BE ALLOWED A CREDIT, TO
6 THE EXTENT ALLOWED UNDER SECTION FORTY-ONE OF THIS CHAPTER, AGAINST THE
7 TAX IMPOSED BY THIS ARTICLE.
8 (2) APPLICATION OF CREDIT. IF THE AMOUNT OF THE CREDIT ALLOWED UNDER
9 THIS SUBSECTION FOR ANY TAXABLE YEAR EXCEEDS THE TAXPAYER'S TAX FOR SUCH
10 YEAR, THE EXCESS WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED
11 OR REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED
12 EIGHTY-SIX OF THIS ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST WILL BE
13 PAID THEREON.
14 S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
15 of the tax law is amended by adding a new clause (xxxvii) to read as
16 follows:
17 (XXXVII) HIRE-NY TAX CREDIT AMOUNT OF CREDIT UNDER
18 UNDER SUBSECTION (XX) SUBDIVISION FORTY-EIGHT OF SECTION
19 TWO HUNDRED TEN
20 S 5. This act shall take effect immediately and shall apply to taxable
21 years beginning on or after January 1, 2014.
22 PART B
23 Section 1. Section 606 of the tax law is amended by adding a new
24 subsection (yy) to read as follows:
25 (YY) SMALL BUSINESS TAX CREDIT. (1) GENERAL. A QUALIFIED TAXPAYER
26 SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL
27 TO SIX AND SIXTY-FIVE HUNDREDTHS PERCENT OF QUALIFIED BUSINESS INCOME.
28 (2) DEFINITIONS. FOR THE PURPOSES OF THIS SUBSECTION, THE TERM:
29 (A) "QUALIFIED TAXPAYER" SHALL MEAN A SMALL BUSINESS AS DEFINED BY
30 SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT LAW AND WHO
31 HAS NET BUSINESS INCOME OF LESS THAN TWO HUNDRED FIFTY THOUSAND DOLLARS.
32 (B) "QUALIFIED BUSINESS INCOME" SHALL MEAN TEN PERCENT OF THE BUSINESS
33 INCOME OF THE TAXPAYER AS DEFINED IN THE LAWS OF THE UNITES STATES.
34 (3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
35 TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
36 SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
37 ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
38 ARTICLE, PROVIDED, HOWEVER, NO INTEREST SHALL BE PAID THEREON.
39 S 2. This act shall take effect immediately and shall apply to taxable
40 years beginning on or after January 1, 2014.
41 PART C
42 Section 1. Section 208 of the tax law is amended by adding two new
43 subdivisions 20 and 21 to read as follows:
44 20. "MANUFACTURER" SHALL MEAN A TAXPAYER WHICH DURING THE TAXABLE YEAR
45 IS PRINCIPALLY ENGAGED IN THE PRODUCTION OF GOODS BY MANUFACTURING,
46 PROCESSING, ASSEMBLING, REFINING, MINING, EXTRACTING, FARMING, AGRICUL-
47 TURE, HORTICULTURE, FLORICULTURE, VITICULTURE OR COMMERCIAL FISHING.
48 MOREOVER, FOR PURPOSES OF COMPUTING THE CAPITAL BASE IN A COMBINED
49 REPORT, THE GROUP SHALL BE CONSIDERED A "MANUFACTURER" FOR PURPOSES OF
50 THIS ARTICLE ONLY IF THE COMBINED GROUP DURING THE TAXABLE YEAR IS PRIN-
51 CIPALLY ENGAGED IN THE ACTIVITIES SET FORTH IN THIS SUBDIVISION, OR ANY
52 COMBINATION THEREOF.
A. 4565--A 4
1 21. "PRINCIPALLY ENGAGED" SHALL INCLUDE A TAXPAYER OR A COMBINED GROUP
2 IF, DURING THE TAXABLE YEAR, MORE THAN FIFTY PERCENT OF THE GROSS
3 RECEIPTS OF THE TAXPAYER OR COMBINED GROUP, RESPECTIVELY, ARE DERIVED
4 FROM RECEIPTS FROM THE SALE OF GOODS PRODUCED BY MANUFACTURING. IN
5 COMPUTING A COMBINED GROUP'S GROSS RECEIPTS, INTERCORPORATE RECEIPTS
6 SHALL BE ELIMINATED.
7 S 2. Section 209 of the tax law is amended by adding a new subdivision
8 12 to read as follows:
9 12. FOR ANY TAXABLE YEAR BEGINNING ON OR AFTER JANUARY FIRST, TWO
10 THOUSAND FOURTEEN, A TAXPAYER WHO IS A MANUFACTURER SHALL BE FULLY
11 EXEMPT FROM ALL TAXES IMPOSED BY THIS ARTICLE.
12 S 3. Subsection (f) of section 601 of the tax law, as amended by chap-
13 ter 248 of the laws of 1997, is amended to read as follows:
14 (f) Partners and partnerships. A partnership as such shall not be
15 subject to tax under this article. Persons carrying on business as part-
16 ners shall be liable for tax under this article only in their separate
17 or individual capacities. NOTWITHSTANDING THIS OR ANY OTHER SECTION OF
18 THIS ARTICLE, A PERSON'S LIABILITY FOR TAX UNDER THIS SUBSECTION, IF
19 SUCH PERSON'S PRIMARY ACTIVITY IS IN HIS OR HER ROLE AS A MANUFACTURER,
20 SHALL BE ZERO FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO
21 THOUSAND FOURTEEN. FOR PURPOSES OF THIS SECTION A PERSON SHALL BE CLAS-
22 SIFIED AS A MANUFACTURER IF, HE OR SHE IS PRINCIPALLY ENGAGED IN THE
23 PRODUCTION OF GOODS BY MANUFACTURING, PROCESSING, ASSEMBLING, REFINING,
24 MINING, EXTRACTING, FARMING, AGRICULTURE, HORTICULTURE, FLORICULTURE,
25 VITICULTURE OR COMMERCIAL FISHING. IN ADDITION, FOR PURPOSES OF COMPUT-
26 ING THE CAPITAL BASE IN A COMBINED REPORT, THE GROUP SHALL BE CONSIDERED
27 A MANUFACTURER FOR PURPOSES OF THIS ARTICLE, ONLY IF THE COMBINED GROUP
28 DURING THE TAXABLE YEAR IS PRINCIPALLY ENGAGED IN THE ACTIVITIES SET
29 FORTH IN THIS SUBSECTION, OR ANY COMBINATION THEREOF. FOR PURPOSES OF
30 THIS SUBSECTION, A TAXPAYER IS "PRINCIPALLY ENGAGED" IN THE DESCRIBED
31 ACTIVITY IF, DURING THE TAXABLE YEAR, MORE THAN FIFTY PERCENT OF THE
32 GROSS RECEIPTS OF THE TAXPAYER ARE DERIVED FROM RECEIPTS FROM ACTIVITIES
33 COVERED BY THIS SUBSECTION. As used in this article, the term "partner-
34 ship" shall include, unless a different meaning is clearly required, a
35 subchapter K limited liability company. The term "subchapter K limited
36 liability company" shall mean a limited liability company classified as
37 a partnership for federal income tax purposes. The term "limited liabil-
38 ity company" means a domestic limited liability company or a foreign
39 limited liability company, as defined in section one hundred two of the
40 limited liability company law, a limited liability investment company
41 formed pursuant to section five hundred seven of the banking law, or a
42 limited liability trust company formed pursuant to section one hundred
43 two-a of the banking law.
44 S 4. Subsection (b) of section 602 of the tax law, as amended by chap-
45 ter 333 of the laws of 1987, is amended to read as follows:
46 (b) The tax imposed by this section on New York minimum taxable
47 income, as defined in section six hundred twenty-two or section six
48 hundred thirty-six, as the case may be, shall be at the rate of six
49 percent, EXCEPT FOR, IN THE CASE OF INCOME DERIVED FROM ACTIVITY OF A
50 PERSON CLASSIFIED AS A MANUFACTURER UNDER SUBSECTION (F) OF SECTION SIX
51 HUNDRED ONE OF THIS PART, THE TAX IMPOSED BY THIS SECTION ON NEW YORK
52 MINIMUM TAXABLE INCOME FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY
53 FIRST, TWO THOUSAND FOURTEEN, SHALL BE ZERO.
54 S 5. This act shall take effect immediately and shall apply to taxable
55 years commencing on or after January 1, 2014; provided, however, that
56 the commissioner of taxation and finance is authorized to promulgate any
A. 4565--A 5
1 and all rules and regulations and take any other measures necessary for
2 the timely implementation of this act on its effective date on or before
3 such date.
4 PART D
5 Section 1. Article 21 of the tax law is REPEALED.
6 S 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as
7 amended by chapter 335 of the laws of 2001, is amended to read as
8 follows:
9 (e) No such certificate authorizing or approving the first partial
10 payment or any final payment to a foreign contractor shall be made
11 unless such contractor shall furnish satisfactory proof that all taxes
12 due the commissioner of taxation and finance by such contractor under
13 the provisions of or pursuant to a law enacted pursuant to the authority
14 of article nine, nine-A, twelve-A, [twenty-one,] twenty-two, twenty-
15 eight, twenty-nine or thirty of the tax law have been paid. The certif-
16 icate of the commissioner of taxation and finance to the effect that all
17 such taxes have been paid shall be, for purpose of this paragraph,
18 conclusive proof of the payment of such taxes. The term "foreign
19 contractor" as used in this subdivision means, in the case of an indi-
20 vidual, a person who is not a resident of this state, in the case of a
21 partnership, one having one or more partners not a resident of this
22 state, and in the case of a corporation, one not organized under the
23 laws of this state.
24 S 3. Paragraph (e) of subdivision 7 of section 38 of the highway law,
25 as amended by chapter 196 of the laws of 1981 and as relettered by chap-
26 ter 153 of the laws of 1984, is amended to read as follows:
27 (e) No such certificate approving or authorizing the first partial
28 payment or any final payment to a foreign contractor shall be made
29 unless such contractor shall furnish satisfactory proof that all taxes
30 due the state tax commission by such contractor, under the provisions of
31 or pursuant to a law enacted pursuant to the authority of article nine,
32 [nine-a] NINE-A, [twelve-a] TWELVE-A, [sixteen, sixteen-a, twenty-one,]
33 twenty-two, [twenty-three,] twenty-eight, twenty-nine or thirty of the
34 tax law [or article two-E of the general city law] have been paid. The
35 certificate of the state tax commission to the effect that all such
36 taxes have been paid shall be, for purpose of this paragraph, conclusive
37 proof of the payment of such taxes. The term "foreign contractor" as
38 used in this subdivision means, in the case of an individual, a person
39 who is not a resident of this state, in the case of a partnership, one
40 having one or more partners not a resident of this state, and in the
41 case of a corporation, one not organized under the laws of this state.
42 S 4. Paragraph (c) of subdivision 1 and subdivision 9 of section 385
43 of the public authorities law, paragraph (c) of subdivision 1 as amended
44 by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56
45 of the laws of 1993, are amended to read as follows:
46 (c) Such obligations shall be issued or incurred with the approval of
47 the director of the budget and shall be special obligations of the
48 authority secured by and payable solely out of amounts appropriated by
49 the legislature as authorized pursuant to section eighty-nine-b of the
50 state finance law without recourse against any other assets, revenues or
51 funds of or other payments due to the authority. Upon payments of such
52 appropriated amounts from the fund established pursuant to section
53 eighty-nine-b of the state finance law to the account of the authority,
54 such funds may be pledged by the authority to secure its bonds, notes
A. 4565--A 6
1 and other obligations authorized by paragraph (b) of this subdivision
2 and shall be held free and clear of any claim by any person arising out
3 of or in connection with articles twelve-A[,] AND thirteen-A [and twen-
4 ty-one] of the tax law. Without limiting the generality of the foregoing
5 and without limiting the rights and duties of the commissioner of taxa-
6 tion and finance under articles twelve-A[,] AND thirteen-A [and twenty-
7 one] of the tax law, no taxpayer, or any other person, including the
8 state, shall have any right or claim against the authority or any of its
9 bondholders to any moneys appropriated and transferred from the dedi-
10 cated highway and bridge trust fund established by section eighty-nine-b
11 of the state finance law for or in respect of a refund, rebate, credit,
12 reimbursement or other repayment of taxes paid under such articles of
13 the tax law.
14 9. Nothing contained in this section shall be deemed to restrict the
15 right of the state to amend, repeal, modify or otherwise alter statutes
16 imposing or relating to any taxes or fees, including the taxes imposed
17 pursuant to section two hundred eighty-four[, articles] AND ARTICLE
18 thirteen-A [and twenty-one] of the tax law and fees imposed by section
19 four hundred one of the vehicle and traffic law. The authority shall not
20 include within any resolution, contract or agreement with holders of the
21 bonds, notes and other obligations issued under this title any provision
22 which provides that a default occurs as a result of the state exercising
23 its right to amend, repeal, modify or otherwise alter any such taxes and
24 fees.
25 S 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of
26 the state finance law is REPEALED.
27 S 6. Subdivisions twentieth and twenty-sixth of section 171 of the tax
28 law, subdivision twentieth as amended by chapter 282 of the laws of
29 1986, subdivision twenty-sixth as amended by chapter 61 of the laws of
30 1989 and paragraph a of subdivision twenty-sixth as amended by section 1
31 of subpart D of part V-1 of chapter 57 of the laws of 2009, are amended
32 to read as follows:
33 Twentieth. Have authority, of his own motion, to abate any small
34 unpaid balance of an assessment of tax, or any liability in respect
35 thereof, under articles twelve-A, eighteen, OR twenty [or twenty-one] of
36 this chapter, if such commissioner determines under uniform rules
37 prescribed by him that the administration and collection costs involved
38 would not warrant collection of the amount due. He may also abate, of
39 his own motion, the unpaid portion of the assessment of any of such
40 taxes, or any liability in respect thereof, which is excessive in
41 amount, or is assessed after the expiration of the period of limitation
42 properly applicable thereto, or is erroneously or illegally assessed. No
43 claim for abatement under this subdivision shall be filed for any of
44 such taxes.
45 Twenty-sixth. a. Set the overpayment and underpayment rates of inter-
46 est for purposes of articles twelve-A, eighteen, AND twenty [and twen-
47 ty-one] of this chapter. Such rates shall be the overpayment and under-
48 payment rates of interest set pursuant to subsection (e) of section one
49 thousand ninety-six of this chapter, but the underpayment rate shall not
50 be less than seven and one-half percent per annum. Any such rates set by
51 such commissioner shall apply to taxes, or any portion thereof, which
52 remain or become due or overpaid (other than overpayments under such
53 article twenty and not including reimbursements, if any, under any of
54 such articles) on or after the date on which such rates become effective
55 and shall apply only with respect to interest computed or computable for
56 periods or portions of periods occurring in the period during which such
A. 4565--A 7
1 rates are in effect. In computing the amount of any interest required to
2 be paid under such articles by such commissioner or by the taxpayer, or
3 any other amount determined by reference to such amount of interest,
4 such interest and such amount shall be compounded daily.
5 b. Cross-reference. For provisions relating to the power of the
6 commissioner of taxation and finance to abate small amounts of interest,
7 see subdivision twentieth of this section.
8 S 7. Subdivision 1 of section 171-a of the tax law, as amended by
9 section 1 of part R of chapter 60 of the laws of 2004, is amended to
10 read as follows:
11 1. All taxes, interest, penalties and fees collected or received by
12 the commissioner or the commissioner's duly authorized agent under arti-
13 cles nine (except section one hundred eighty-two-a thereof and except as
14 otherwise provided in section two hundred five thereof), nine-A,
15 twelve-A (except as otherwise provided in section two hundred eighty-
16 four-d thereof), thirteen, thirteen-A (except as otherwise provided in
17 section three hundred twelve thereof), eighteen, nineteen, twenty
18 (except as otherwise provided in section four hundred eighty-two there-
19 of), [twenty-one,] twenty-two, twenty-six, twenty-six-B, twenty-eight
20 (except as otherwise provided in section eleven hundred two or eleven
21 hundred three thereof), twenty-eight-A, thirty-one (except as otherwise
22 provided in section fourteen hundred twenty-one thereof), thirty-two,
23 thirty-three and thirty-three-A of this chapter shall be deposited daily
24 in one account with such responsible banks, banking houses or trust
25 companies as may be designated by the comptroller, to the credit of the
26 comptroller. Such an account may be established in one or more of such
27 depositories. Such deposits shall be kept separate and apart from all
28 other money in the possession of the comptroller. The comptroller shall
29 require adequate security from all such depositories. Of the total
30 revenue collected or received under such articles of this chapter, the
31 comptroller shall retain in the comptroller's hands such amount as the
32 commissioner may determine to be necessary for refunds or reimbursements
33 under such articles of this chapter [and article ten thereof] out of
34 which amount the comptroller shall pay any refunds or reimbursements to
35 which taxpayers shall be entitled under the provisions of such articles
36 of this chapter [and article ten thereof]. The commissioner and the
37 comptroller shall maintain a system of accounts showing the amount of
38 revenue collected or received from each of the taxes imposed by such
39 articles. The comptroller, after reserving the amount to pay such
40 refunds or reimbursements, shall, on or before the tenth day of each
41 month, pay into the state treasury to the credit of the general fund all
42 revenue deposited under this section during the preceding calendar month
43 and remaining to the comptroller's credit on the last day of such
44 preceding month, (i) except that the comptroller shall pay to the state
45 department of social services that amount of overpayments of tax imposed
46 by article twenty-two of this chapter and the interest on such amount
47 which is certified to the comptroller by the commissioner as the amount
48 to be credited against past-due support pursuant to subdivision six of
49 section one hundred seventy-one-c of this [chapter] ARTICLE, (ii) and
50 except that the comptroller shall pay to the New York state higher
51 education services corporation and the state university of New York or
52 the city university of New York respectively that amount of overpayments
53 of tax imposed by article twenty-two of this chapter and the interest on
54 such amount which is certified to the comptroller by the commissioner as
55 the amount to be credited against the amount of defaults in repayment of
56 guaranteed student loans and state university loans or city university
A. 4565--A 8
1 loans pursuant to subdivision five of section one hundred seventy-one-d
2 and subdivision six of section one hundred seventy-one-e of this [chap-
3 ter] ARTICLE, (iii) and except further that, notwithstanding any law,
4 the comptroller shall credit to the revenue arrearage account, pursuant
5 to section ninety-one-a of the state finance law, that amount of over-
6 payment of tax imposed by article nine, nine-A, twenty-two, thirty,
7 thirty-A, thirty-B, thirty-two or thirty-three of this chapter, and any
8 interest thereon, which is certified to the comptroller by the commis-
9 sioner as the amount to be credited against a past-due legally enforcea-
10 ble debt owed to a state agency pursuant to paragraph (a) of subdivision
11 six of section one hundred seventy-one-f of this article, provided,
12 however, he shall credit to the special offset fiduciary account, pursu-
13 ant to section ninety-one-c of the state finance law, any such amount
14 creditable as a liability as set forth in paragraph (b) of subdivision
15 six of section one hundred seventy-one-f of this article, (iv) and
16 except further that the comptroller shall pay to the city of New York
17 that amount of overpayment of tax imposed by article nine, nine-A, twen-
18 ty-two, thirty, thirty-A, thirty-B, thirty-two, or thirty-three of this
19 chapter and any interest thereon that is certified to the comptroller by
20 the commissioner as the amount to be credited against city of New York
21 tax warrant judgment debt pursuant to section one hundred seventy-one-1
22 of this article, (v) and except further that the comptroller shall pay
23 to a non-obligated spouse that amount of overpayment of tax imposed by
24 article twenty-two of this chapter and the interest on such amount which
25 has been credited pursuant to section one hundred seventy-one-c, one
26 hundred seventy-one-d, one hundred seventy-one-e, one hundred seventy-
27 one-f or one hundred seventy-one-l of this article and which is certi-
28 fied to the comptroller by the commissioner as the amount due such non-
29 obligated spouse pursuant to paragraph six of subsection (b) of section
30 six hundred fifty-one of this chapter; and (vi) the comptroller shall
31 deduct a like amount which the comptroller shall pay into the treasury
32 to the credit of the general fund from amounts subsequently payable to
33 the department of social services, the state university of New York, the
34 city university of New York, or the higher education services corpo-
35 ration, or the revenue arrearage account or special offset fiduciary
36 account pursuant to section ninety-one-a or ninety-one-c of the state
37 finance law, as the case may be, whichever had been credited the amount
38 originally withheld from such overpayment, and (vii) with respect to
39 amounts originally withheld from such overpayment pursuant to section
40 one hundred seventy-one-l of this article and paid to the city of New
41 York, the comptroller shall collect a like amount from the city of New
42 York.
43 S 8. Subdivisions (c) and (d) of section 522 of the tax law, as added
44 by chapter 170 of the laws of 1994, are amended to read as follows:
45 (c) Denial, suspension and revocation. The commissioner, for cause,
46 may deny a license and suspend or revoke any license issued under this
47 section, after an opportunity for a hearing has been afforded the carri-
48 er; provided, however, that a license may be denied or it may be
49 suspended or revoked for failure to file a return as required pursuant
50 to this article or for nonpayment of moneys due under this article prior
51 to a hearing. A violation of any of the provisions of this article [or
52 article twenty-one of this chapter] or of any rule or regulation of the
53 commissioner promulgated under this article [or such article twenty-one]
54 shall constitute sufficient cause for the denial, suspension or revoca-
55 tion of a license. In addition, if the commissioner enters into a coop-
56 erative agreement with other jurisdictions pursuant to section five
A. 4565--A 9
1 hundred twenty-eight of this article, the commissioner may deny an
2 application for license where a license previously issued to the appli-
3 cant is under suspension or revocation by any member jurisdiction and a
4 license may be revoked or suspended for failure to comply with such
5 agreement. A denial, revocation or suspension of a license shall be
6 final unless the applicant or licensee shall, within thirty days after
7 the giving of notice of such denial, revocation or suspension, petition
8 the division of tax appeals for a hearing in accordance with article
9 forty of this chapter. If the commissioner enters into a cooperative
10 agreement pursuant to such section five hundred twenty-eight, notice of
11 a hearing shall be given and a hearing held within any time restrictions
12 prescribed in such agreement.
13 (d) Trip permits. In lieu of the license and decal provided for in
14 subdivision (a) of this section, any carrier, except as hereinafter
15 limited, may apply to the commissioner for a trip permit for any quali-
16 fied motor vehicle to be operated by him OR HER on the public highways
17 of this state. Application for the trip permit shall be made on a form
18 prescribed by the commissioner and shall contain such information as the
19 commissioner shall require. The application shall be accompanied by a
20 fee of twenty-five dollars for each qualified motor vehicle. Each trip
21 permit shall be valid for a period of seventy-two hours from the time of
22 its issuance. The issuance of a trip permit for a qualified motor vehi-
23 cle shall exempt the carrier from the requirement of filing returns and
24 payment of the taxes imposed by this article and section three hundred
25 one-h of this chapter on the operation of such qualified motor vehicle
26 for the effective period of the permit but no refund application may be
27 filed on account of trip permit applications. [Provided, however, that
28 in order for any person liable for the tax to claim such exemption, such
29 person must retain a copy of the trip permit in his records for the
30 complete period of time required by section five hundred seven of this
31 chapter.] A carrier may not apply for more than ten trip permits under
32 this section during a single calendar year.
33 S 9. Section 528 of the tax law, as added by chapter 170 of the laws
34 of 1994, subdivision (b) as amended by section 35 of part K of chapter
35 61 of the laws of 2011, is amended to read as follows:
36 S 528. Procedure, administration and disposition of revenues. (a)
37 [General. The provisions of subdivision two of section five hundred six
38 and sections five hundred seven through five hundred fifteen of this
39 chapter (excluding sections five hundred eight, five hundred twelve and
40 five hundred thirteen) shall apply to the provisions of this article
41 with the same force and effect as if the language of such subdivision
42 and sections had been incorporated in full into this article and had
43 expressly referred to the tax under this article, except to the extent
44 that any such provision is either inconsistent with or not relevant to
45 this article or inconsistent with a provision of any agreement which the
46 commissioner enters into pursuant to subdivision (b) of this section,
47 with such modification as may be necessary to adapt the language of such
48 provisions to the tax imposed by this article, provided that (1)
49 notwithstanding such section five hundred ten and subdivision four of
50 section two thousand six of this chapter, a determination, as provided
51 in such section five hundred ten, relating to the tax imposed by this
52 article, shall finally and conclusively fix such tax, unless the person
53 against whom it is assessed shall, within thirty days after the giving
54 of notice of such determination, petition the division of tax appeals
55 for a hearing, or unless the commissioner on the commissioner's own
56 motion shall redetermine the same; (2) the term "vehicular unit" shall
A. 4565--A 10
1 be read as "qualified motor vehicle"; (3) if the commissioner enters
2 into a cooperative agreement under this section, the reference in
3 section five hundred fourteen-a of this chapter to the United States
4 postmark shall include a postmark made by the Canadian postal service;
5 and (4) if the commissioner enters into a cooperative agreement under
6 this section, for purposes of applying subdivision four of section five
7 hundred fourteen of this chapter, the banks, banking houses or trust
8 companies which may be designated by the commissioner may include any
9 such banks, banking houses or trust companies designated or seeking
10 designation by other member jurisdictions. For purposes of determining
11 the amount of tax due in accordance with section five hundred ten of
12 this chapter as incorporated by this subdivision, any return filed
13 before the last day prescribed for its filing shall be deemed to be
14 filed on such last day. The commissioner is authorized to provide for
15 the joint administration, in whole or in part, of the tax imposed by
16 article twenty-one of this chapter and the tax imposed by this article.
17 (b)] Cooperative agreements. Notwithstanding any inconsistent
18 provision of law, the commissioner is authorized to enter into a cooper-
19 ative agreement with other states, the District of Columbia or provinces
20 or territories of Canada for the administration of the tax imposed by
21 this article and similar taxes imposed by other member jurisdictions and
22 for the reporting and payment of tax to a single base state and a
23 proportional sharing of revenue of taxes relating to fuel use among the
24 jurisdictions where a qualified motor vehicle is operated. The agreement
25 may provide for determining the base state for carriers, carriers
26 records requirements, audit procedures, exchange of information, persons
27 eligible for tax licensing, defining qualified motor vehicles, determin-
28 ing if bonding is required and requiring bonds to secure the tax imposed
29 by this article and similar taxes imposed by other member jurisdictions,
30 specifying reporting requirements and periods including defining uniform
31 penalty and interest rates for late reporting, determining methods for
32 collecting and forwarding of taxes, interest and penalties to another
33 jurisdiction, notice and timing of hearings and other provisions as will
34 facilitate the administration of the agreement. The commissioner may,
35 pursuant to the terms of the agreement, forward to the proper officers
36 of another member jurisdiction any information in the commissioner's
37 possession relating to the manufacture, receipt, sale, use, transporta-
38 tion or shipment of motor fuel or diesel motor fuel by any person and
39 may share any information relating to the administration of taxes pursu-
40 ant to the agreement with such officers. The commissioner may disclose
41 to the proper officers of another member jurisdiction the location of
42 offices, motor vehicles and other real and personal property of carri-
43 ers. The agreement may provide for each member jurisdiction to audit the
44 records of persons based in the member jurisdiction and determine taxes
45 due each member jurisdiction. The commissioner may adopt rules and regu-
46 lations for the administration and enforcement of the agreement. In
47 connection with the administration of taxes under such a cooperative
48 agreement, the commissioner may enter into an agreement with other
49 member jurisdictions and any banks, banking houses, trust companies or
50 other similar institutions with respect to the payment of any tax, fees,
51 penalty or interest to such banks, banking houses, trust companies or
52 similar institutions and the filing of returns and reports with such
53 banks, banking houses, trust companies or similar institutions as agent
54 of the commissioner and such other member jurisdictions. Pursuant to a
55 written agreement made with one or more of the appropriate departments,
56 agencies, officers or instrumentalities of other jurisdictions, the
A. 4565--A 11
1 commissioner may let contracts for provision of such services to the
2 department and to one or more of such entities of other jurisdictions;
3 provided, that provisions shall be made in all such agreements with the
4 participating governmental entities and in all such contracts let by the
5 commissioner for the assumption by each of the participating govern-
6 mental entities of sole responsibility for its proportionate share of
7 the costs under the terms of such contract. The commissioner may
8 contract for such services jointly with and pursuant to a contract let
9 by the appropriate department, agency, officer or instrumentality of
10 another jurisdiction; provided that (1) the commissioner shall approve
11 the proposed terms and conditions of all such joint governmental
12 contracts, (2) the letting of such joint governmental contract shall be
13 based on invitation of competitive bids or proposals, and (3) the
14 participation by the department in any such joint contract shall be
15 preceded by an evaluation and finding in writing by the commissioner
16 that a reasonable potential exists for the saving of costs by the state,
17 by means of such joint governmental contract.
18 [(c)] (B) Rate changes. In the event the rate of tax imposed under
19 this article or under section three hundred one-h of this chapter or the
20 rate of surcharge imposed on such tax changes and such change does not
21 coincide with the beginning of a reporting period, the rates of tax and
22 surcharge for the reporting period which includes such change shall be
23 equal to the sum of the respective rates otherwise applicable in each
24 month of the reporting period divided by the number of months in the
25 reporting period.
26 [(d)] (C) Construction. In the event the commissioner, pursuant to the
27 authority of this article, enters into a cooperative agreement as
28 provided in this section, the commissioner shall carry out any provision
29 of such agreement required for continued New York state participation in
30 such agreement, to the extent not inconsistent with a specific require-
31 ment of this article or any other provision of the laws and the consti-
32 tution of the state of New York.
33 S 10. Section 1815 of the tax law, as amended by section 29 of subpart
34 I of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara-
35 graph (A) of paragraph 1 of subdivision (a) as separately amended by
36 section 5 of part K-1 of chapter 57 of the laws of 2009, is amended to
37 read as follows:
38 S 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall
39 be unlawful for any person to:
40 (A) [(i) Use or cause or permit to be used, any public highway in this
41 state for the operation of a motor vehicle subject to the provisions of
42 article twenty-one of this chapter without first applying for and
43 obtaining the certificate of registration required under such article or
44 a decal that has been suspended or revoked or that was issued for a
45 motor vehicle other than the one on which affixed. The operation of any
46 motor vehicle on any public highway of this state without a decal
47 required under such article shall be presumptive evidence that a certif-
48 icate of registration or decal has not been obtained for such motor
49 vehicle;
50 (ii)] Use or cause or permit to be used, any public highway in this
51 state for the operation of a qualified motor vehicle subject to the
52 provisions of article twenty-one-A of this chapter without first obtain-
53 ing the license and decal required pursuant to such article or to carry
54 or cause or permit to be carried upon any qualified motor vehicle a
55 license or decal which has been suspended or revoked or which was issued
56 for a qualified motor vehicle other than the one on which carried. The
A. 4565--A 12
1 operation of any qualified motor vehicle on any public highway of this
2 state without carrying thereon the license or decal required under such
3 article shall be presumptive evidence that a license or decal has not
4 been obtained for such qualified motor vehicle;
5 (B) [Operate, or cause or permit to be operated, on any public highway
6 any motor vehicle subject to the provisions of article twenty-one of
7 this chapter having an actual gross or unloaded weight in excess of the
8 gross or unloaded weight set forth on the certificate of registration
9 issued for such motor vehicle;
10 (C)] Fail to deliver or surrender, pursuant to the provisions of arti-
11 cle [twenty-one or] twenty-one-A of this chapter or any rule or regu-
12 lation promulgated by the commissioner, a certificate of registration or
13 license or decal to such commissioner, or any person directed by such
14 commissioner to take possession thereof;
15 [(D)] (C) Fail to keep records of operations of motor vehicles or
16 qualified motor vehicles as the commissioner shall prescribe;
17 [(E)] (D) Violate any other provision of article [twenty-one or] twen-
18 ty-one-A of this chapter or any rule or regulation promulgated there-
19 under.
20 (2) Any person who violates any provision of this subdivision, upon a
21 first conviction shall be subject to a fine of not less than one hundred
22 dollars or more than two hundred fifty dollars; and upon a second or
23 subsequent conviction to a fine of not less than two hundred fifty
24 dollars or more than five hundred dollars or by imprisonment for not
25 more than ten days. Except as otherwise provided by law such a violation
26 shall not be a crime and the penalty or punishment imposed therefor
27 shall not be deemed for any purpose a penal or criminal penalty or
28 punishment and shall not impose any disability upon or affect or impair
29 the credibility as a witness, or otherwise, of any person convicted
30 thereof.
31 (3) For the purposes of conferring jurisdiction upon courts and police
32 officers, and on the officers specified in subdivision four of section
33 2.10 of the criminal procedure law and on judicial officers generally,
34 such violations shall be deemed traffic infractions and for such purpose
35 only all provisions of law relating to traffic infractions shall apply
36 to such violations; provided, however, that the commissioner of motor
37 vehicles, any hearing officer appointed by him OR HER, or any adminis-
38 trative tribunal authorized to hear and determine any charges or
39 offenses which are traffic infractions shall not have jurisdiction of
40 such infractions.
41 (4) Upon the conviction of any person for a violation of any of the
42 provisions of this subdivision, the trial court or the clerk thereof
43 shall within forty-eight hours certify the facts of the case to the
44 commissioner and such certificate shall be presumptive evidence of the
45 facts recited therein. If any such conviction shall be reversed upon
46 appeal therefrom, the person whose conviction has been so reversed may
47 serve upon the commissioner a certified copy of the order of reversal
48 and the commissioner shall thereupon record the same.
49 (b) An official weigh slip or ticket issued and certified by any truck
50 weigher in the employ of the department of transportation or by any duly
51 licensed weight master shall constitute prima facie evidence of the
52 information therein set forth and of the operation of the vehicle there-
53 in described upon a public highway and shall be admissible before any
54 court in any violation proceeding or criminal proceeding.
A. 4565--A 13
1 S 11. Paragraph (c) of subdivision 4-a of section 510 of the vehicle
2 and traffic law, as added by section 10 of part J of chapter 62 of the
3 laws of 2003, is amended to read as follows:
4 (c) Upon receipt of notification from a traffic and parking violations
5 agency of the failure of a person to appear within sixty days of the
6 return date or new subsequent adjourned date, pursuant to an appearance
7 ticket charging said person with a violation of:
8 (i) any of the provisions of this chapter except one for parking,
9 stopping or standing and except those violations described in paragraphs
10 (a), (b), (d), (e) and (f) of subdivision two of section three hundred
11 seventy-one of the general municipal law;
12 (ii) [section five hundred two or subdivision (a) of section eighteen
13 hundred fifteen of the tax law;
14 (iii)] section fourteen-f (except paragraph (b) of subdivision four of
15 section fourteen-f), two hundred eleven or two hundred twelve of the
16 transportation law; or
17 [(iv)] (III) any lawful ordinance or regulation made by a local or
18 public authority relating to traffic (except one for parking, stopping
19 or standing) or the failure to pay a fine imposed for such a violation
20 by a traffic and parking violations agency, the commissioner or his or
21 her agent may suspend the driver's license or privileges of such person
22 pending receipt of notice from the agency that such person has appeared
23 in response to such appearance ticket or has paid such fine. Such
24 suspension shall take effect no less than thirty days from the day upon
25 which notice thereof is sent by the commissioner to the person whose
26 driver's license or privileges are to be suspended. Any suspension
27 issued pursuant to this paragraph shall be subject to the provisions of
28 paragraph (j-1) of subdivision two of section five hundred three of this
29 [chapter] TITLE.
30 S 12. Subdivision 3 of section 514 of the vehicle and traffic law, as
31 amended by section 11 of part J of chapter 62 of the laws of 2003, is
32 amended to read as follows:
33 3. (a) Upon the failure of a person to appear or answer, within sixty
34 days of the return date or any subsequent adjourned date, or the failure
35 to pay a fine imposed by a court, pursuant to a summons charging him or
36 her with a violation of any of the provisions of this chapter (except
37 one for parking, stopping or standing), [section five hundred two or
38 five hundred twelve of the tax law,] section fourteen-f, two hundred
39 eleven or two hundred twelve of the transportation law or of any law,
40 ordinance, rule or regulation made by a local authority, relating to
41 traffic (except for parking, stopping or standing), the trial court or
42 the clerk thereof shall within ten days certify that fact to the commis-
43 sioner, in the manner and form prescribed by the commissioner, who shall
44 record the same in his or her office. Thereafter and upon the appearance
45 of any such person in response to such summons or the receipt of the
46 fine by the court, the trial court or the clerk thereof shall forthwith
47 certify that fact to the commissioner, in the manner and form prescribed
48 by the commissioner; provided, however, no such certification shall be
49 made unless the court has collected the termination of suspension fee
50 required to be paid pursuant to paragraph (j-1) of subdivision two of
51 section five hundred three of this [chapter] TITLE.
52 (b) Upon the failure of a person to appear or answer, within sixty
53 days of the return date or any subsequent adjourned date, or the failure
54 to pay a fine imposed by a traffic and parking violations agency pursu-
55 ant to a summons charging him or her with a violation of:
A. 4565--A 14
1 (1) any of the provisions of this chapter except one for parking,
2 stopping or standing and except those violations described in paragraphs
3 (a), (b), (d), (e) and (f) of subdivision two of section three hundred
4 seventy-one of the general municipal law;
5 (2) [section five hundred two or subdivision (a) of section eighteen
6 hundred fifteen of the tax law;
7 (3)] section fourteen-f (except paragraph (b) of subdivision four of
8 section fourteen-f), two hundred eleven or two hundred twelve of the
9 transportation law; or
10 [(4)] (3) any lawful ordinance or regulation made by a local or public
11 authority relating to traffic (except one for parking, stopping or
12 standing);
13 the clerk thereof shall within ten days certify that fact to the commis-
14 sioner, in the manner and form prescribed by the commissioner, who shall
15 record the same in his or her office. Thereafter and upon the appearance
16 of any such person in response to such summons or the receipt of the
17 fine by the agency, the traffic and parking violations agency or the
18 clerk thereof shall forthwith certify that fact to the commissioner, in
19 the manner and form prescribed by the commissioner; provided, however,
20 no such certification shall be made unless the traffic and parking
21 violations agency has collected the termination of suspension fee
22 required to be paid pursuant to paragraph (j-1) of subdivision two of
23 section five hundred three of this [chapter] TITLE.
24 S 13. Subdivision (b) of section 524 of the tax law is REPEALED.
25 S 14. Subdivision (d) of section 524 of the tax law, as amended by
26 chapter 309 of the laws of 1996, is amended to read as follows:
27 (d) Erroneous payment. Whenever the commissioner shall determine that
28 any moneys received under the provisions of this article were paid in
29 error, he or she may cause the same to be refunded or credited. Such
30 moneys received under the provisions of this article which the commis-
31 sioner shall determine were paid in error, may be refunded or credited
32 out of funds in the custody of the comptroller to the credit of such
33 taxes provided an application therefor is filed with the commissioner
34 within four years from the time the erroneous payment was made[, except
35 if an agreement under the provisions of section five hundred ten of this
36 chapter as made applicable to the tax imposed by this article by section
37 five hundred twenty-eight of this article (extending the period for
38 determination of tax imposed by this article) is made within the four-
39 year period for the filing of an application for refund provided for in
40 this subdivision, the period for filing an application for refund shall
41 not expire prior to six months after the expiration of the period within
42 which a determination may be made pursuant to the agreement or any
43 extension thereof].
44 S 15. Section 525 of the tax law, as added by chapter 170 of the laws
45 of 1994, is amended to read as follows:
46 S 525. Exemptions. (a) General. The provisions of this article shall
47 not apply to any qualified motor vehicle[:
48 (1) Which] WHICH is a road roller, tractor crane, truck crane, power
49 shovel, road building machine, snow plow, road sweeper, sand spreader or
50 well driller.
51 [(2) Which is described in section five hundred four of this chapter,
52 except subdivision four of such section.]
53 (b) Omnibus carriers. (1) An omnibus carrier shall not be required to
54 apply for a license and decal or decals for a qualified motor vehicle
55 which is an omnibus operated on a public highway in this state; except,
56 if the commissioner enters into a cooperative agreement under subdivi-
A. 4565--A 15
1 sion [(b)] (A) of section five hundred twenty-eight of this article, the
2 commissioner may, pursuant to such agreement, require such a carrier to
3 be licensed and obtain such decal or decals with respect to such a vehi-
4 cle.
5 (2) The taxes imposed by this article shall not apply to motor fuel
6 and diesel motor fuel used by an omnibus carrier in the operation of an
7 omnibus in local transit service in this state, as described under para-
8 graph (d) of subdivision three of section two hundred eighty-nine-c of
9 this chapter, pursuant to a certificate of public convenience and neces-
10 sity issued by the commissioner of transportation of this state or by
11 the interstate commerce commission of the United States or pursuant to a
12 contract, franchise or consent between such carrier and a city having a
13 population of more than one million inhabitants, or any agency of such
14 city.
15 (c) Effect of cooperative agreement. Notwithstanding subdivisions (a)
16 and (b) of this section, in the event that the commissioner enters into
17 a cooperative agreement under subdivision [(b)] (A) of section five
18 hundred twenty-eight of this article, the commissioner may issue a
19 license and decal or decals with respect to qualified motor vehicles
20 described in subdivisions (a) and (b) of this section which are based in
21 this state for the purpose of reporting and payment of tax imposed by
22 other member jurisdictions with respect to such qualified motor vehi-
23 cles.
24 S 16. Section 1825 of the tax law, as amended by section 2 of part E
25 of chapter 25 of the laws of 2009, is amended to read as follows:
26 S 1825. Violation of secrecy provisions of the tax law.--Any person
27 who violates the provisions of subdivision (b) of section twenty-one,
28 subdivision one of section two hundred two, subdivision eight of section
29 two hundred eleven, subdivision (a) of section three hundred fourteen,
30 subdivision one or two of section four hundred thirty-seven, section
31 four hundred eighty-seven, [subdivision one or two of section five
32 hundred fourteen,] subsection (e) of section six hundred ninety-seven,
33 subsection (a) of section nine hundred ninety-four, subdivision (a) of
34 section eleven hundred forty-six, section twelve hundred eighty-seven,
35 subdivision (a) of section fourteen hundred eighteen, subsection (a) of
36 section fourteen hundred sixty-seven, subdivision (a) of section fifteen
37 hundred eighteen, subdivision (a) of section fifteen hundred fifty-five
38 of this chapter, and subdivision (e) of section 11-1797 of the adminis-
39 trative code of the city of New York shall be guilty of a misdemeanor.
40 S 17. Paragraph (a) of subdivision 3 of section 89-b of the state
41 finance law, as amended by section 2 of part B of chapter 58 of the laws
42 of 2012, is amended to read as follows:
43 (a) The special obligation reserve and payment account shall consist
44 (i) of all moneys required to be deposited in the dedicated highway and
45 bridge trust fund pursuant to the provisions of sections two hundred
46 five, two hundred eighty-nine-e, three hundred one-j, [five hundred
47 fifteen] and eleven hundred sixty-seven of the tax law, section four
48 hundred one of the vehicle and traffic law, and section thirty-one of
49 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
50 fees, fines or penalties collected by the commissioner of transportation
51 pursuant to section fifty-two and subdivisions five, eight and twelve of
52 section eighty-eight of the highway law, subdivision fifteen of section
53 three hundred eighty-five of the vehicle and traffic law, section [two
54 of the chapter] NINE OF PART U1 OF CHAPTER SIXTY-TWO of the laws of two
55 thousand three [that amended this paragraph], subdivision (d) of section
56 three hundred four-a, paragraph one of subdivision (a) and subdivision
A. 4565--A 16
1 (d) of section three hundred five, subdivision six-a of section four
2 hundred fifteen and subdivision (g) of section twenty-one hundred twen-
3 ty-five of the vehicle and traffic law, section fifteen of this chapter,
4 excepting moneys deposited with the state on account of betterments
5 performed pursuant to subdivision twenty-seven or subdivision thirty-
6 five of section ten of the highway law, (iii) any moneys collected by
7 the department of transportation for services provided pursuant to
8 agreements entered into in accordance with section ninety-nine-r of the
9 general municipal law, and (iv) any other moneys collected therefor or
10 credited or transferred thereto from any other fund, account or source.
11 S 18. Paragraph (a) of subdivision 3 of section 89-b of the state
12 finance law, as amended by section 3 of part B of chapter 58 of the laws
13 of 2012, is amended to read as follows:
14 (a) The special obligation reserve and payment account shall consist
15 (i) of all moneys required to be deposited in the dedicated highway and
16 bridge trust fund pursuant to the provisions of sections two hundred
17 eighty-nine-e, three hundred one-j, [five hundred fifteen] and eleven
18 hundred sixty-seven of the tax law, section four hundred one of the
19 vehicle and traffic law, and section thirty-one of chapter fifty-six of
20 the laws of nineteen hundred ninety-three, (ii) all fees, fines or
21 penalties collected by the commissioner of transportation pursuant to
22 section fifty-two and subdivisions five, eight and twelve of section
23 eighty-eight of the highway law, subdivision fifteen of section three
24 hundred eighty-five of the vehicle and traffic law, section fifteen of
25 this chapter, excepting moneys deposited with the state on account of
26 betterments performed pursuant to subdivision twenty-seven or subdivi-
27 sion thirty-five of section ten of the highway law, (iii) any moneys
28 collected by the department of transportation for services provided
29 pursuant to agreements entered into in accordance with section ninety-
30 nine-r of the general municipal law, and (iv) any other moneys collected
31 therefor or credited or transferred thereto from any other fund, account
32 or source.
33 S 19. Subdivision 4 of section 2006 of the tax law, as amended by
34 chapter 170 of the laws of 1994, is amended to read as follows:
35 4. To provide a hearing as a matter of right, to any petitioner upon
36 such petitioner's request, pursuant to such rules, regulations, forms
37 and instructions as the tribunal may prescribe, unless a right to such a
38 hearing is specifically provided for, modified or denied by another
39 provision of this chapter. Where such a request is made by a person
40 seeking review of taxes determined or claimed to be due under this chap-
41 ter, the liability of such person shall become finally and irrevocably
42 fixed, unless such person, within ninety days from the time such liabil-
43 ity is assessed, shall petition the division of tax appeals for a hear-
44 ing to review such liability [except that, as provided in subdivision
45 (a) of section five hundred twenty-eight of this chapter, a determi-
46 nation relating to the tax imposed by article twenty-one-A of this chap-
47 ter shall finally and irrevocably fix such tax unless the person against
48 whom it is assessed shall petition the division of tax appeals for a
49 hearing within thirty days after the giving of notice of such determi-
50 nation].
51 S 20. This act shall take effect immediately; provided, however, that
52 the amendments to paragraph (a) of subdivision 3 of section 89-b of the
53 state finance law made by section seventeen of this act shall be subject
54 to the expiration and reversion of such paragraph pursuant to section 13
55 of part U1 of chapter 62 of the laws of 2003, as amended, when upon such
56 date the provisions of section eighteen of this act shall take effect.
A. 4565--A 17
1 S 2. Severability. If any clause, sentence, paragraph, section or part
2 of this act shall be adjudged by any court of competent jurisdiction to
3 be invalid and after exhaustion of all further judicial review, the
4 judgment shall not affect, impair, or invalidate the remainder thereof,
5 but shall be confined in its operation to the clause, sentence, para-
6 graph, section or part of this act directly involved in the controversy
7 in which the judgment shall have been rendered.
8 S 3. This act shall take effect immediately provided, however, that
9 the applicable effective date of Parts A through D of this act shall be
10 as specifically set forth in the last section of such Parts.
