Bill Text: NY A06652 | 2019-2020 | General Assembly | Introduced
Bill Title: Establishes Work-NY by implementing tax credits for various businesses based on hiring and investments.
Spectrum: Partisan Bill (Republican 6-0)
Status: (Introduced - Dead) 2020-07-17 - held for consideration in ways and means [A06652 Detail]
Download: New_York-2019-A06652-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6652 2019-2020 Regular Sessions IN ASSEMBLY March 14, 2019 ___________ Introduced by M. of A. KOLB, GOODELL, RAIA, PALMESANO -- Multi-Sponsored by -- M. of A. BLANKENBUSH, DiPIETRO -- read once and referred to the Committee on Ways and Means 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 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 changes relating thereto; to repeal article 21 and subdivision (b) of section 524 of the tax law relating to highway use tax; 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 12 Section 1. The tax law is amended by adding a new section 44 to read 13 as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD06121-02-9A. 6652 2 1 § 44. Hire-NY tax credit. (a) Allowance of credit. A taxpayer, which 2 is subject to tax under article nine-A or twenty-two of this chapter and 3 which creates a new job, shall be allowed a credit against such tax. The 4 amount of the credit allowed under this section shall be equal to the 5 product of 6.85 percent and the gross wages paid for each new employee. 6 The credit shall not be more than five thousand dollars for any new 7 employee for one full year of employment; if a new employee has been 8 hired for less than a full tax year this amount shall be prorated and 9 apportioned to each tax year but shall in no way decrease the full three 10 consecutive years of credit eligibility. The taxpayer may claim this 11 credit for each new employee for a period of three consecutive years of 12 employment. The taxpayer may offset quarterly estimated tax returns with 13 the amount of this credit earned in any previous quarter. 14 (b) Unemployment enhancement. For calendar years two thousand nineteen 15 and two thousand twenty if a new employee was receiving unemployment 16 insurance benefits at the time of hire, an additional three thousand 17 dollar credit will be allowed for the first full year of employment. 18 (c) Definitions. As used in this section, the following terms shall 19 have the following meanings: 20 (1) "New employee" shall mean any full time employee that causes the 21 total number of employees to increase above base employment or credit 22 employment, whichever is higher. 23 (2) "Base year" shall mean calendar year two thousand nineteen. 24 (3) "Base employment" shall mean the average number of full time 25 employees or full time equivalent employees during the base year. For a 26 new business, base employment shall begin at zero. 27 (4) "Credit employment" shall mean base employment plus the number of 28 new employees for which a credit is earned for the prior tax years. 29 (d) Replacement employees. If a new employee for which a credit was 30 earned leaves the payroll and an employee is hired which brings total 31 employment above base employment but at or below credit employment 32 level, the credit eligibility period for such employee shall be three 33 years minus the amount of time (rounded to the next full month) the 34 employer received the credit for the departing employee. 35 (e) Credit disallowed. No credit shall be allowed under this section 36 to a taxpayer for any new employee if the taxpayer claims any other 37 credit under this article for such new employee where the basis of such 38 other credit is an increase in employment. 39 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 40 sion 53 to read as follows: 41 53. Hire-NY tax credit. (a) Allowance of credit. A taxpayer will be 42 allowed a credit, to be computed as provided in section forty-four of 43 this chapter, against the tax imposed by this article. 44 (b) Application of credit. The credit allowed under this subdivision 45 for any taxable year may not reduce the tax due for such year to less 46 than the amount prescribed in paragraph (d) of subdivision one of 47 section two hundred ten of this article. However, if the amount of 48 credit allowed under this subdivision for any taxable year reduces the 49 tax to such amount, any amount of credit thus not deductible in such 50 taxable year will be treated as an overpayment of tax to be credited or 51 refunded in accordance with the provisions of section one thousand 52 eighty-six of this chapter. Provided, however, the provisions of 53 subsection (c) of section one thousand eighty-eight of this chapter 54 notwithstanding, no interest will be paid thereon. 55 § 3. Section 606 of the tax law is amended by adding a new subsection 56 (jjj) to read as follows:A. 6652 3 1 (jjj) Hire-NY tax credit. (1) A taxpayer will be allowed a credit, to 2 the extent allowed under section forty-four of this chapter, against the 3 tax imposed by this article. 4 (2) If the amount of the credit allowed under this subsection for any 5 taxable year shall exceed the taxpayer's tax for such year, the excess 6 shall be treated as an overpayment of tax to be credited or refunded in 7 accordance with the provisions of section six hundred eighty-six of this 8 article, provided, however, that no interest shall be paid thereon. 9 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 10 of the tax law is amended by adding a new clause (xliv) to read as 11 follows: 12 (xliv) Hire-NY tax credit Amount of credit under 13 under subsection (jjj) subdivision fifty-three of section 14 two hundred ten-B 15 § 5. This act shall take effect immediately and shall apply to taxable 16 years beginning on or after January 1, 2019. 17 PART B 18 Section 1. Section 606 of the tax law is amended by adding a new 19 subsection (kkk) to read as follows: 20 (kkk) Small business tax credit. (1) A qualified taxpayer shall be 21 allowed a credit against the tax imposed by this article equal to six 22 and sixty-five hundredths percent of qualified business income. 23 (2) For the purposes of this subsection, the terms: 24 (A) "qualified taxpayer" shall mean a small business as defined by 25 section one hundred thirty-one of the economic development law and who 26 has net business income of less than two hundred fifty thousand dollars. 27 (B) "qualified business income" shall mean ten percent of the business 28 income of the taxpayer as defined in the laws of the United States. 29 (3) If the amount of the credit allowed under this subsection for any 30 taxable year shall exceed the taxpayer's tax for such year, the excess 31 shall be treated as an overpayment of tax to be credited or refunded in 32 accordance with the provisions of section six hundred eighty-six of this 33 article, provided, however, no interest shall be paid thereon. 34 § 2. This act shall take effect immediately and shall apply to taxable 35 years beginning on or after January 1, 2019. 36 PART C 37 Section 1. Subparagraph 1 of paragraph (b) of subdivision 1 of section 38 210 of the tax law, as amended by section 18 of part T of chapter 59 of 39 the laws of 2015, is amended to read as follows: 40 (1) [(i)] The amount prescribed by this paragraph shall be computed 41 at .15 percent for each dollar of the taxpayer's total business capital, 42 or the portion thereof apportioned within the state as hereinafter 43 provided for taxable years beginning before January first, two thousand 44 sixteen. However, in the case of a cooperative housing corporation as 45 defined in the internal revenue code, the applicable rate shall be .04 46 percent until taxable years beginning on or after January first, two 47 thousand twenty. The rate of tax for subsequent tax years shall be as 48 follows: .125 percent for taxable years beginning on or after January 49 first, two thousand sixteen and before January first, two thousand 50 seventeen; .100 percent for taxable years beginning on or after January 51 first, two thousand seventeen and before January first, two thousand 52 eighteen; .075 percent for taxable years beginning on or after JanuaryA. 6652 4 1 first, two thousand eighteen and before January first, two thousand 2 nineteen; .050 percent for taxable years beginning on or after January 3 first, two thousand nineteen and before January first, two thousand 4 twenty; .025 percent for taxable years beginning on or after January 5 first, two thousand twenty and before January first, two thousand twen- 6 ty-one; and zero percent for years beginning on or after January first, 7 two thousand twenty-one. The rate of tax for a qualified New York 8 manufacturer shall be .132 percent for taxable years beginning on or 9 after January first, two thousand fifteen and before January first, two 10 thousand sixteen, .106 percent for taxable years beginning on or after 11 January first, two thousand sixteen and before January first, two thou- 12 sand seventeen, .085 percent for taxable years beginning on or after 13 January first, two thousand seventeen and before January first, two 14 thousand eighteen; .056 percent for taxable years beginning on or after 15 January first, two thousand eighteen and before January first, two thou- 16 sand nineteen; [.038] and zero percent for taxable years beginning on or 17 after January first, two thousand nineteen and [before January first,18thousand twenty; .019 percent for taxable years beginning on or after19January first, two thousand twenty and before January first, two thou-20sand twenty-one; and zero percent for years beginning on or after Janu-21ary first, two thousand twenty-one. (ii) In no event shall the amount22prescribed by this paragraph exceed three hundred fifty thousand dollars23for qualified New York manufacturers and for all other taxpayers five24million dollars] thereafter. 25 § 2. Paragraph (d) of subdivision 1 of section 210 of the tax law, as 26 amended by section 12 of part A of chapter 59 of the laws of 2014, 27 subparagraphs 1 and 2 as amended by section 19 of part T of chapter 59 28 of the laws of 2015, clause (D) of subparagraph 1 as amended by section 29 2 and clause (D-1) of subparagraph 1 as added by section 3 of part VV of 30 chapter 59 of the laws of 2017, is amended to read as follows: 31 (d) Fixed dollar minimum. (1) (A) The amount prescribed by this para- 32 graph for New York S corporations, other than New York S corporations 33 that are qualified New York manufacturers or qualified emerging technol- 34 ogy companies, will be determined in accordance with the following 35 table: 36 If New York receipts are: The fixed dollar minimum 37 tax is: 38 not more than $100,000 $ 25 39 more than $100,000 but not over $250,000 $ 50 40 more than $250,000 but not over $500,000 $ 175 41 more than $500,000 but not over $1,000,000 $ 300 42 more than $1,000,000 but not over $5,000,000 $1,000 43 more than $5,000,000 but not over $25,000,000 $3,000 44 Over $25,000,000 $4,500 45 (B) Provided further, the amount prescribed by this paragraph for New 46 York S corporations that are qualified New York manufacturers, as 47 defined in subparagraph (vi) of paragraph (a) of this subdivision, and 48 for New York S corporations that are qualified emerging technology 49 companies under paragraph (c) of subdivision one of section thirty-one 50 hundred two-e of the public authorities law regardless of the ten 51 million dollar limitation expressed in subparagraph one of such para- 52 graph (c), will be determined in accordance with the following tables.A. 6652 5 1 For taxable years beginning on or after January 1, 2015 and before Janu- 2 ary 1, 2016: 3 If New York receipts are: The fixed dollar minimum 4 tax is: 5 not more than $100,000 $ 22 6 more than $100,000 but not over $250,000 $ 44 7 more than $250,000 but not over $500,000 $ 153 8 more than $500,000 but not over $1,000,000 $ 263 9 more than $1,000,000 but not over $5,000,000 $ 877 10 more than $5,000,000 but not over $25,000,000 $2,631 11 Over $25,000,000 $3,947 12 For taxable years beginning on or after January 1, 2016 and before Janu- 13 ary 1, 2018: 14 If New York receipts are: The fixed dollar minimum 15 tax is: 16 not more than $100,000 $ 21 17 more than $100,000 but not over $250,000 $ 42 18 more than $250,000 but not over $500,000 $ 148 19 more than $500,000 but not over $1,000,000 $ 254 20 more than $1,000,000 but not over $5,000,000 $ 846 21 more than $5,000,000 but not over $25,000,000 $2,538 22 Over $25,000,000 $3,807 23 For taxable years beginning on or after January 1, 2018 and before Janu- 24 ary 1, 2019: 25 If New York receipts are: The fixed dollar minimum 26 tax is: 27 not more than $100,000 $ 19 28 more than $100,000 but not over $250,000 $ 38 29 more than $250,000 but not over $500,000 $ 131 30 more than $500,000 but not over $1,000,000 $ 225 31 more than $1,000,000 but not over $5,000,000 $ 750 32 more than $5,000,000 but not over $25,000,000 $2,250 33 Over $25,000,000 $3,375 34 For taxable years beginning on or after January 1, 2019, the fixed 35 dollar minimum tax is $0. 36 (C) Provided further, the amount prescribed by this paragraph for a 37 qualified New York manufacturer, as defined in subparagraph (vi) of 38 paragraph (a) of this subdivision, and a qualified emerging technology 39 company under paragraph (c) of subdivision one of section thirty-one 40 hundred two-e of the public authorities law regardless of the ten 41 million dollar limitation expressed in subparagraph one of such para- 42 graph (c), that is not a New York S corporation, will be determined in 43 accordance with the following tables. However, with respect to qualified 44 New York manufacturers, the amounts in these tables will apply in the 45 case of a combined report only if the combined group satisfies the 46 requirements to be a qualified New York manufacturer as set forth in 47 such subparagraph (vi).A. 6652 6 1 For tax years beginning on or after January 1, 2015 and before January 2 1, 2016: 3 If New York receipts are: The fixed dollar minimum 4 tax is: 5 not more than $100,000 $ 22 6 more than $100,000 but not over $250,000 $ 66 7 more than $250,000 but not over $500,000 $ 153 8 more than $500,000 but not over $1,000,000 $ 439 9 more than $1,000,000 but not over $5,000,000 $1,316 10 more than $5,000,000 but not over $25,000,000 $3,070 11 Over $25,000,000 $4,385 12 For tax years beginning on or after January 1, 2016 and before January 13 1, 2018: 14 If New York receipts are: The fixed dollar minimum 15 tax is: 16 not more than $100,000 $ 21 17 more than $100,000 but not over $250,000 $ 63 18 more than $250,000 but not over $500,000 $ 148 19 more than $500,000 but not over $1,000,000 $ 423 20 more than $1,000,000 but not over $5,000,000 $1,269 21 more than $5,000,000 but not over $25,000,000 $2,961 22 Over $25,000,000 $4,230 23 For tax years beginning on or after January 1, 2018 and before January 24 1, 2019: 25 If New York receipts are: The fixed dollar minimum 26 tax is: 27 not more than $100,000 $ 19 28 more than $100,000 but not over $250,000 $ 56 29 more than $250,000 but not over $500,000 $ 131 30 more than $500,000 but not over $1,000,000 $ 375 31 more than $1,000,000 but not over $5,000,000 $1,125 32 more than $5,000,000 but not over $25,000,000 $2,625 33 Over $25,000,000 $3,750 34 For tax years beginning on or after January 1, 2019, the fixed dollar 35 minimum tax is $0. 36 (D) Otherwise, for all other taxpayers not covered by clauses (A), 37 (B), (C) and (D-1) of this subparagraph, the amount prescribed by this 38 paragraph will be determined in accordance with the following table: 39 If New York receipts are: The fixed dollar minimum 40 tax is: 41 not more than $100,000 $ 25 42 more than $100,000 but not over $250,000 $ 75 43 more than $250,000 but not over $500,000 $ 175 44 more than $500,000 but not over $1,000,000 $ 500 45 more than $1,000,000 but not over $5,000,000 $1,500 46 more than $5,000,000 but not over $25,000,000 $3,500 47 more than $25,000,000 but not over $50,000,000 $5,000 48 more than $50,000,000 but not over $100,000,000 $10,000A. 6652 7 1 more than $100,000,000 but not over $250,000,000 $20,000 2 more than $250,000,000 but not over $500,000,000 $50,000 3 more than $500,000,000 but not over $1,000,000,000 $100,000 4 Over $1,000,000,000 $200,000 5 (D-1) In the case of a REIT or a RIC that is not a captive REIT or 6 captive RIC, the amount prescribed by this paragraph will be determined 7 in accordance with the following table: 8 If New York receipts are: The fixed dollar minimum 9 tax is: 10 not more than $100,000 $ 25 11 more than $100,000 but not over $250,000 $ 75 12 more than $250,000 but not over $500,000 $ 175 13 more than $500,000 $ 500 14 (E) For purposes of this paragraph, New York receipts are the receipts 15 included in the numerator of the apportionment factor determined under 16 section two hundred ten-A for the taxable year. 17 (2) If the taxable year is less than twelve months, the amount of New 18 York receipts is determined by dividing the amount of the receipts for 19 the taxable year by the number of months in the taxable year and multi- 20 plying the result by twelve, and the amount prescribed by this paragraph 21 shall be reduced by twenty-five percent of the period for which the 22 taxpayer is subject to tax is more than six months but not more than 23 nine months and by fifty percent if the period for which the taxpayer is 24 subject to tax is not more than six months. In the case of a termination 25 year of a New York S corporation, the sum of the tax computed under this 26 paragraph for the S short year and for the C short year shall not be 27 less than the amount computed under this paragraph as if the corporation 28 were a New York C corporation for the entire taxable year. 29 § 3. Subsection (i) of section 601 of the tax law is relettered 30 subsection (j) and a new subsection (i) is added to read as follows: 31 (i) Manufacturers. Notwithstanding this or any other section of this 32 article, a person's liability for tax under this section, if such 33 person's primary activity is in his or her role as a manufacturer, shall 34 be zero for taxable years beginning on or after January first, two thou- 35 sand nineteen. For purposes of this section a person shall be classified 36 as a manufacturer if, he or she is principally engaged in the production 37 of goods by manufacturing, processing, assembling, refining, mining, 38 extracting, farming, agriculture, horticulture, floriculture, viticul- 39 ture or commercial fishing. In addition, for purposes of computing the 40 capital base in a combined report, the group shall be considered a 41 manufacturer for purposes of this article, only if the combined group 42 during the taxable year is principally engaged in the activities set 43 forth in this subsection, or any combination thereof. For purposes of 44 this subsection, a taxpayer is "principally engaged" in the described 45 activity if, during the taxable year, more than fifty percent of the 46 gross receipts of the taxpayer are derived from receipts from activities 47 covered by this subsection. 48 § 4. This act shall take effect immediately; provided, however, that 49 the commissioner of taxation and finance is authorized to promulgate any 50 and all rules and regulations and take any other measures necessary for 51 the timely implementation of this act on its effective date on or before 52 such date. 53 PART DA. 6652 8 1 Section 1. Article 21 of the tax law is REPEALED. 2 § 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as 3 amended by chapter 335 of the laws of 2001, is amended to read as 4 follows: 5 (e) No such certificate authorizing or approving the first partial 6 payment or any final payment to a foreign contractor shall be made 7 unless such contractor shall furnish satisfactory proof that all taxes 8 due the commissioner of taxation and finance by such contractor under 9 the provisions of or pursuant to a law enacted pursuant to the authority 10 of article nine, nine-A, twelve-A, [twenty-one,] twenty-two, twenty- 11 eight, twenty-nine or thirty of the tax law have been paid. The certif- 12 icate of the commissioner of taxation and finance to the effect that all 13 such taxes have been paid shall be, for purpose of this paragraph, 14 conclusive proof of the payment of such taxes. The term "foreign 15 contractor" as used in this subdivision means, in the case of an indi- 16 vidual, a person who is not a resident of this state, in the case of a 17 partnership, one having one or more partners not a resident of this 18 state, and in the case of a corporation, one not organized under the 19 laws of this state. 20 § 3. Paragraph (e) of subdivision 7 of section 38 of the highway law, 21 as amended by chapter 196 of the laws of 1981 and as relettered by chap- 22 ter 153 of the laws of 1984, is amended to read as follows: 23 (e) No such certificate approving or authorizing the first partial 24 payment or any final payment to a foreign contractor shall be made 25 unless such contractor shall furnish satisfactory proof that all taxes 26 due the state tax commission by such contractor, under the provisions of 27 or pursuant to a law enacted pursuant to the authority of article nine, 28 [nine-a] nine-A, [twelve-a] twelve-A, [sixteen, sixteen-a, twenty-one,] 29 twenty-two, [twenty-three,] twenty-eight, twenty-nine or thirty of the 30 tax law [or article two-E of the general city law] have been paid. The 31 certificate of the state tax commission to the effect that all such 32 taxes have been paid shall be, for purpose of this paragraph, conclusive 33 proof of the payment of such taxes. The term "foreign contractor" as 34 used in this subdivision means, in the case of an individual, a person 35 who is not a resident of this state, in the case of a partnership, one 36 having one or more partners not a resident of this state, and in the 37 case of a corporation, one not organized under the laws of this state. 38 § 4. Paragraph (c) of subdivision 1 and subdivision 9 of section 385 39 of the public authorities law, paragraph (c) of subdivision 1 as amended 40 by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56 41 of the laws of 1993, are amended to read as follows: 42 (c) Such obligations shall be issued or incurred with the approval of 43 the director of the budget and shall be special obligations of the 44 authority secured by and payable solely out of amounts appropriated by 45 the legislature as authorized pursuant to section eighty-nine-b of the 46 state finance law without recourse against any other assets, revenues or 47 funds of or other payments due to the authority. Upon payments of such 48 appropriated amounts from the fund established pursuant to section 49 eighty-nine-b of the state finance law to the account of the authority, 50 such funds may be pledged by the authority to secure its bonds, notes 51 and other obligations authorized by paragraph (b) of this subdivision 52 and shall be held free and clear of any claim by any person arising out 53 of or in connection with articles twelve-A[,] and thirteen-A [and twen-54ty-one] of the tax law. Without limiting the generality of the foregoing 55 and without limiting the rights and duties of the commissioner of taxa- 56 tion and finance under articles twelve-A[,] and thirteen-A [and twenty-A. 6652 9 1one] of the tax law, no taxpayer, or any other person, including the 2 state, shall have any right or claim against the authority or any of its 3 bondholders to any moneys appropriated and transferred from the dedi- 4 cated highway and bridge trust fund established by section eighty-nine-b 5 of the state finance law for or in respect of a refund, rebate, credit, 6 reimbursement or other repayment of taxes paid under such articles of 7 the tax law. 8 9. Nothing contained in this section shall be deemed to restrict the 9 right of the state to amend, repeal, modify or otherwise alter statutes 10 imposing or relating to any taxes or fees, including the taxes imposed 11 pursuant to section two hundred eighty-four[, articles] and article 12 thirteen-A [and twenty-one] of the tax law and fees imposed by section 13 four hundred one of the vehicle and traffic law. The authority shall not 14 include within any resolution, contract or agreement with holders of the 15 bonds, notes and other obligations issued under this title any provision 16 which provides that a default occurs as a result of the state exercising 17 its right to amend, repeal, modify or otherwise alter any such taxes and 18 fees. 19 § 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of 20 the state finance law is REPEALED. 21 § 6. Subdivisions twentieth and twenty-sixth of section 171 of the tax 22 law, subdivision twentieth as amended by chapter 282 of the laws of 23 1986, subdivision twenty-sixth as amended by chapter 61 of the laws of 24 1989 and paragraph a of subdivision twenty-sixth as amended by section 1 25 of subpart D of part V-1 of chapter 57 of the laws of 2009, are amended 26 to read as follows: 27 Twentieth. Have authority, of his own motion, to abate any small 28 unpaid balance of an assessment of tax, or any liability in respect 29 thereof, under articles twelve-A, eighteen, or twenty [or twenty-one] of 30 this chapter, if such commissioner determines under uniform rules 31 prescribed by him that the administration and collection costs involved 32 would not warrant collection of the amount due. He may also abate, of 33 his own motion, the unpaid portion of the assessment of any of such 34 taxes, or any liability in respect thereof, which is excessive in 35 amount, or is assessed after the expiration of the period of limitation 36 properly applicable thereto, or is erroneously or illegally assessed. No 37 claim for abatement under this subdivision shall be filed for any of 38 such taxes. 39 Twenty-sixth. a. Set the overpayment and underpayment rates of inter- 40 est for purposes of articles twelve-A, eighteen, and twenty [and twen-41ty-one] of this chapter. Such rates shall be the overpayment and under- 42 payment rates of interest set pursuant to subsection (e) of section one 43 thousand ninety-six of this chapter, but the underpayment rate shall not 44 be less than seven and one-half percent per annum. Any such rates set by 45 such commissioner shall apply to taxes, or any portion thereof, which 46 remain or become due or overpaid (other than overpayments under such 47 article twenty and not including reimbursements, if any, under any of 48 such articles) on or after the date on which such rates become effective 49 and shall apply only with respect to interest computed or computable for 50 periods or portions of periods occurring in the period during which such 51 rates are in effect. In computing the amount of any interest required to 52 be paid under such articles by such commissioner or by the taxpayer, or 53 any other amount determined by reference to such amount of interest, 54 such interest and such amount shall be compounded daily.A. 6652 10 1 b. Cross-reference. For provisions relating to the power of the 2 commissioner of taxation and finance to abate small amounts of interest, 3 see subdivision twentieth of this section. 4 § 7. Subdivision 1 of section 171-a of the tax law, as amended by 5 section 3 of part MM of chapter 59 of the laws of 2018, is amended to 6 read as follows: 7 1. All taxes, interest, penalties and fees collected or received by 8 the commissioner or the commissioner's duly authorized agent under arti- 9 cles nine (except section one hundred eighty-two-a thereof and except as 10 otherwise provided in section two hundred five thereof), nine-A, 11 twelve-A (except as otherwise provided in section two hundred eighty- 12 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 13 section three hundred twelve thereof), eighteen, nineteen, twenty 14 (except as otherwise provided in section four hundred eighty-two there- 15 of), twenty-B, [twenty-one,] twenty-two, twenty-four, [twenty-six,] 16 twenty-eight (except as otherwise provided in section eleven hundred two 17 or eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thir- 18 ty-one (except as otherwise provided in section fourteen hundred twen- 19 ty-one thereof), thirty-three and thirty-three-A of this chapter shall 20 be deposited daily in one account with such responsible banks, banking 21 houses or trust companies as may be designated by the comptroller, to 22 the credit of the comptroller. Such an account may be established in one 23 or more of such depositories. Such deposits shall be kept separate and 24 apart from all other money in the possession of the comptroller. The 25 comptroller shall require adequate security from all such depositories. 26 Of the total revenue collected or received under such articles of this 27 chapter, the comptroller shall retain in the comptroller's hands such 28 amount as the commissioner may determine to be necessary for refunds or 29 reimbursements under such articles of this chapter out of which amount 30 the comptroller shall pay any refunds or reimbursements to which taxpay- 31 ers shall be entitled under the provisions of such articles of this 32 chapter. The commissioner and the comptroller shall maintain a system of 33 accounts showing the amount of revenue collected or received from each 34 of the taxes imposed by such articles. The comptroller, after reserving 35 the amount to pay such refunds or reimbursements, shall, on or before 36 the tenth day of each month, pay into the state treasury to the credit 37 of the general fund all revenue deposited under this section during the 38 preceding calendar month and remaining to the comptroller's credit on 39 the last day of such preceding month, (i) except that the comptroller 40 shall pay to the state department of social services that amount of 41 overpayments of tax imposed by article twenty-two of this chapter and 42 the interest on such amount which is certified to the comptroller by the 43 commissioner as the amount to be credited against past-due support 44 pursuant to subdivision six of section one hundred seventy-one-c of this 45 article, (ii) and except that the comptroller shall pay to the New York 46 state higher education services corporation and the state university of 47 New York or the city university of New York respectively that amount of 48 overpayments of tax imposed by article twenty-two of this chapter and 49 the interest on such amount which is certified to the comptroller by the 50 commissioner as the amount to be credited against the amount of defaults 51 in repayment of guaranteed student loans and state university loans or 52 city university loans pursuant to subdivision five of section one 53 hundred seventy-one-d and subdivision six of section one hundred seven- 54 ty-one-e of this article, (iii) and except further that, notwithstanding 55 any law, the comptroller shall credit to the revenue arrearage account, 56 pursuant to section ninety-one-a of the state finance law, that amountA. 6652 11 1 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 2 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 3 thereon, which is certified to the comptroller by the commissioner as 4 the amount to be credited against a past-due legally enforceable debt 5 owed to a state agency pursuant to paragraph (a) of subdivision six of 6 section one hundred seventy-one-f of this article, provided, however, he 7 shall credit to the special offset fiduciary account, pursuant to 8 section ninety-one-c of the state finance law, any such amount credita- 9 ble as a liability as set forth in paragraph (b) of subdivision six of 10 section one hundred seventy-one-f of this article, (iv) and except 11 further that the comptroller shall pay to the city of New York that 12 amount of overpayment of tax imposed by article nine, nine-A, twenty- 13 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 14 interest thereon that is certified to the comptroller by the commission- 15 er as the amount to be credited against city of New York tax warrant 16 judgment debt pursuant to section one hundred seventy-one-l of this 17 article, (v) and except further that the comptroller shall pay to a 18 non-obligated spouse that amount of overpayment of tax imposed by arti- 19 cle twenty-two of this chapter and the interest on such amount which has 20 been credited pursuant to section one hundred seventy-one-c, one hundred 21 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 22 one hundred seventy-one-l of this article and which is certified to the 23 comptroller by the commissioner as the amount due such non-obligated 24 spouse pursuant to paragraph six of subsection (b) of section six 25 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 26 a like amount which the comptroller shall pay into the treasury to the 27 credit of the general fund from amounts subsequently payable to the 28 department of social services, the state university of New York, the 29 city university of New York, or the higher education services corpo- 30 ration, or the revenue arrearage account or special offset fiduciary 31 account pursuant to section ninety-one-a or ninety-one-c of the state 32 finance law, as the case may be, whichever had been credited the amount 33 originally withheld from such overpayment, and (vii) with respect to 34 amounts originally withheld from such overpayment pursuant to section 35 one hundred seventy-one-l of this article and paid to the city of New 36 York, the comptroller shall collect a like amount from the city of New 37 York. 38 § 7-a. Subdivision 1 of section 171-a of the tax law, as amended by 39 section 4 of part MM of chapter 59 of the laws of 2018, is amended to 40 read as follows: 41 1. All taxes, interest, penalties and fees collected or received by 42 the commissioner or the commissioner's duly authorized agent under arti- 43 cles nine (except section one hundred eighty-two-a thereof and except as 44 otherwise provided in section two hundred five thereof), nine-A, 45 twelve-A (except as otherwise provided in section two hundred eighty- 46 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 47 section three hundred twelve thereof), eighteen, nineteen, twenty 48 (except as otherwise provided in section four hundred eighty-two there- 49 of), [twenty-one,] twenty-two, twenty-four, [twenty-six,] twenty-eight 50 (except as otherwise provided in section eleven hundred two or eleven 51 hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one 52 (except as otherwise provided in section fourteen hundred twenty-one 53 thereof), thirty-three and thirty-three-A of this chapter shall be 54 deposited daily in one account with such responsible banks, banking 55 houses or trust companies as may be designated by the comptroller, to 56 the credit of the comptroller. Such an account may be established in oneA. 6652 12 1 or more of such depositories. Such deposits shall be kept separate and 2 apart from all other money in the possession of the comptroller. The 3 comptroller shall require adequate security from all such depositories. 4 Of the total revenue collected or received under such articles of this 5 chapter, the comptroller shall retain in the comptroller's hands such 6 amount as the commissioner may determine to be necessary for refunds or 7 reimbursements under such articles of this chapter out of which amount 8 the comptroller shall pay any refunds or reimbursements to which taxpay- 9 ers shall be entitled under the provisions of such articles of this 10 chapter. The commissioner and the comptroller shall maintain a system of 11 accounts showing the amount of revenue collected or received from each 12 of the taxes imposed by such articles. The comptroller, after reserving 13 the amount to pay such refunds or reimbursements, shall, on or before 14 the tenth day of each month, pay into the state treasury to the credit 15 of the general fund all revenue deposited under this section during the 16 preceding calendar month and remaining to the comptroller's credit on 17 the last day of such preceding month, (i) except that the comptroller 18 shall pay to the state department of social services that amount of 19 overpayments of tax imposed by article twenty-two of this chapter and 20 the interest on such amount which is certified to the comptroller by the 21 commissioner as the amount to be credited against past-due support 22 pursuant to subdivision six of section one hundred seventy-one-c of this 23 article, (ii) and except that the comptroller shall pay to the New York 24 state higher education services corporation and the state university of 25 New York or the city university of New York respectively that amount of 26 overpayments of tax imposed by article twenty-two of this chapter and 27 the interest on such amount which is certified to the comptroller by the 28 commissioner as the amount to be credited against the amount of defaults 29 in repayment of guaranteed student loans and state university loans or 30 city university loans pursuant to subdivision five of section one 31 hundred seventy-one-d and subdivision six of section one hundred seven- 32 ty-one-e of this article, (iii) and except further that, notwithstanding 33 any law, the comptroller shall credit to the revenue arrearage account, 34 pursuant to section ninety-one-a of the state finance law, that amount 35 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 36 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 37 thereon, which is certified to the comptroller by the commissioner as 38 the amount to be credited against a past-due legally enforceable debt 39 owed to a state agency pursuant to paragraph (a) of subdivision six of 40 section one hundred seventy-one-f of this article, provided, however, he 41 shall credit to the special offset fiduciary account, pursuant to 42 section ninety-one-c of the state finance law, any such amount credita- 43 ble as a liability as set forth in paragraph (b) of subdivision six of 44 section one hundred seventy-one-f of this article, (iv) and except 45 further that the comptroller shall pay to the city of New York that 46 amount of overpayment of tax imposed by article nine, nine-A, twenty- 47 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 48 interest thereon that is certified to the comptroller by the commission- 49 er as the amount to be credited against city of New York tax warrant 50 judgment debt pursuant to section one hundred seventy-one-l of this 51 article, (v) and except further that the comptroller shall pay to a 52 non-obligated spouse that amount of overpayment of tax imposed by arti- 53 cle twenty-two of this chapter and the interest on such amount which has 54 been credited pursuant to section one hundred seventy-one-c, one hundred 55 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 56 one hundred seventy-one-l of this article and which is certified to theA. 6652 13 1 comptroller by the commissioner as the amount due such non-obligated 2 spouse pursuant to paragraph six of subsection (b) of section six 3 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 4 a like amount which the comptroller shall pay into the treasury to the 5 credit of the general fund from amounts subsequently payable to the 6 department of social services, the state university of New York, the 7 city university of New York, or the higher education services corpo- 8 ration, or the revenue arrearage account or special offset fiduciary 9 account pursuant to section ninety-one-a or ninety-one-c of the state 10 finance law, as the case may be, whichever had been credited the amount 11 originally withheld from such overpayment, and (vii) with respect to 12 amounts originally withheld from such overpayment pursuant to section 13 one hundred seventy-one-l of this article and paid to the city of New 14 York, the comptroller shall collect a like amount from the city of New 15 York. 16 § 8. Subdivisions (c) and (d) of section 522 of the tax law, as added 17 by chapter 170 of the laws of 1994, are amended to read as follows: 18 (c) Denial, suspension and revocation. The commissioner, for cause, 19 may deny a license and suspend or revoke any license issued under this 20 section, after an opportunity for a hearing has been afforded the carri- 21 er; provided, however, that a license may be denied or it may be 22 suspended or revoked for failure to file a return as required pursuant 23 to this article or for nonpayment of moneys due under this article prior 24 to a hearing. A violation of any of the provisions of this article [or25article twenty-one of this chapter] or of any rule or regulation of the 26 commissioner promulgated under this article [or such article twenty-one] 27 shall constitute sufficient cause for the denial, suspension or revoca- 28 tion of a license. In addition, if the commissioner enters into a coop- 29 erative agreement with other jurisdictions pursuant to section five 30 hundred twenty-eight of this article, the commissioner may deny an 31 application for license where a license previously issued to the appli- 32 cant is under suspension or revocation by any member jurisdiction and a 33 license may be revoked or suspended for failure to comply with such 34 agreement. A denial, revocation or suspension of a license shall be 35 final unless the applicant or licensee shall, within thirty days after 36 the giving of notice of such denial, revocation or suspension, petition 37 the division of tax appeals for a hearing in accordance with article 38 forty of this chapter. If the commissioner enters into a cooperative 39 agreement pursuant to such section five hundred twenty-eight, notice of 40 a hearing shall be given and a hearing held within any time restrictions 41 prescribed in such agreement. 42 (d) Trip permits. In lieu of the license and decal provided for in 43 subdivision (a) of this section, any carrier, except as hereinafter 44 limited, may apply to the commissioner for a trip permit for any quali- 45 fied motor vehicle to be operated by him or her on the public highways 46 of this state. Application for the trip permit shall be made on a form 47 prescribed by the commissioner and shall contain such information as the 48 commissioner shall require. The application shall be accompanied by a 49 fee of twenty-five dollars for each qualified motor vehicle. Each trip 50 permit shall be valid for a period of seventy-two hours from the time of 51 its issuance. The issuance of a trip permit for a qualified motor vehi- 52 cle shall exempt the carrier from the requirement of filing returns and 53 payment of the taxes imposed by this article and section three hundred 54 one-h of this chapter on the operation of such qualified motor vehicle 55 for the effective period of the permit but no refund application may be 56 filed on account of trip permit applications. [Provided, however, thatA. 6652 14 1in order for any person liable for the tax to claim such exemption, such2person must retain a copy of the trip permit in his records for the3complete period of time required by section five hundred seven of this4chapter.] A carrier may not apply for more than ten trip permits under 5 this section during a single calendar year. 6 § 9. Section 528 of the tax law, as added by chapter 170 of the laws 7 of 1994, subdivision (b) as amended by section 35 of part K of chapter 8 61 of the laws of 2011, is amended to read as follows: 9 § 528. Procedure, administration and disposition of revenues. (a) 10 [General. The provisions of subdivision two of section five hundred six11and sections five hundred seven through five hundred fifteen of this12chapter (excluding sections five hundred eight, five hundred twelve and13five hundred thirteen) shall apply to the provisions of this article14with the same force and effect as if the language of such subdivision15and sections had been incorporated in full into this article and had16expressly referred to the tax under this article, except to the extent17that any such provision is either inconsistent with or not relevant to18this article or inconsistent with a provision of any agreement which the19commissioner enters into pursuant to subdivision (b) of this section,20with such modification as may be necessary to adapt the language of such21provisions to the tax imposed by this article, provided that (1)22notwithstanding such section five hundred ten and subdivision four of23section two thousand six of this chapter, a determination, as provided24in such section five hundred ten, relating to the tax imposed by this25article, shall finally and conclusively fix such tax, unless the person26against whom it is assessed shall, within thirty days after the giving27of notice of such determination, petition the division of tax appeals28for a hearing, or unless the commissioner on the commissioner's own29motion shall redetermine the same; (2) the term "vehicular unit" shall30be read as "qualified motor vehicle"; (3) if the commissioner enters31into a cooperative agreement under this section, the reference in32section five hundred fourteen-a of this chapter to the United States33postmark shall include a postmark made by the Canadian postal service;34and (4) if the commissioner enters into a cooperative agreement under35this section, for purposes of applying subdivision four of section five36hundred fourteen of this chapter, the banks, banking houses or trust37companies which may be designated by the commissioner may include any38such banks, banking houses or trust companies designated or seeking39designation by other member jurisdictions. For purposes of determining40the amount of tax due in accordance with section five hundred ten of41this chapter as incorporated by this subdivision, any return filed42before the last day prescribed for its filing shall be deemed to be43filed on such last day. The commissioner is authorized to provide for44the joint administration, in whole or in part, of the tax imposed by45article twenty-one of this chapter and the tax imposed by this article.46(b)] Cooperative agreements. Notwithstanding any inconsistent 47 provision of law, the commissioner is authorized to enter into a cooper- 48 ative agreement with other states, the District of Columbia or provinces 49 or territories of Canada for the administration of the tax imposed by 50 this article and similar taxes imposed by other member jurisdictions and 51 for the reporting and payment of tax to a single base state and a 52 proportional sharing of revenue of taxes relating to fuel use among the 53 jurisdictions where a qualified motor vehicle is operated. The agreement 54 may provide for determining the base state for carriers, carriers 55 records requirements, audit procedures, exchange of information, persons 56 eligible for tax licensing, defining qualified motor vehicles, determin-A. 6652 15 1 ing if bonding is required and requiring bonds to secure the tax imposed 2 by this article and similar taxes imposed by other member jurisdictions, 3 specifying reporting requirements and periods including defining uniform 4 penalty and interest rates for late reporting, determining methods for 5 collecting and forwarding of taxes, interest and penalties to another 6 jurisdiction, notice and timing of hearings and other provisions as will 7 facilitate the administration of the agreement. The commissioner may, 8 pursuant to the terms of the agreement, forward to the proper officers 9 of another member jurisdiction any information in the commissioner's 10 possession relating to the manufacture, receipt, sale, use, transporta- 11 tion or shipment of motor fuel or diesel motor fuel by any person and 12 may share any information relating to the administration of taxes pursu- 13 ant to the agreement with such officers. The commissioner may disclose 14 to the proper officers of another member jurisdiction the location of 15 offices, motor vehicles and other real and personal property of carri- 16 ers. The agreement may provide for each member jurisdiction to audit the 17 records of persons based in the member jurisdiction and determine taxes 18 due each member jurisdiction. The commissioner may adopt rules and regu- 19 lations for the administration and enforcement of the agreement. In 20 connection with the administration of taxes under such a cooperative 21 agreement, the commissioner may enter into an agreement with other 22 member jurisdictions and any banks, banking houses, trust companies or 23 other similar institutions with respect to the payment of any tax, fees, 24 penalty or interest to such banks, banking houses, trust companies or 25 similar institutions and the filing of returns and reports with such 26 banks, banking houses, trust companies or similar institutions as agent 27 of the commissioner and such other member jurisdictions. Pursuant to a 28 written agreement made with one or more of the appropriate departments, 29 agencies, officers or instrumentalities of other jurisdictions, the 30 commissioner may let contracts for provision of such services to the 31 department and to one or more of such entities of other jurisdictions; 32 provided, that provisions shall be made in all such agreements with the 33 participating governmental entities and in all such contracts let by the 34 commissioner for the assumption by each of the participating govern- 35 mental entities of sole responsibility for its proportionate share of 36 the costs under the terms of such contract. The commissioner may 37 contract for such services jointly with and pursuant to a contract let 38 by the appropriate department, agency, officer or instrumentality of 39 another jurisdiction; provided that (1) the commissioner shall approve 40 the proposed terms and conditions of all such joint governmental 41 contracts, (2) the letting of such joint governmental contract shall be 42 based on invitation of competitive bids or proposals, and (3) the 43 participation by the department in any such joint contract shall be 44 preceded by an evaluation and finding in writing by the commissioner 45 that a reasonable potential exists for the saving of costs by the state, 46 by means of such joint governmental contract. 47 [(c)] (b) Rate changes. In the event the rate of tax imposed under 48 this article or under section three hundred one-h of this chapter or the 49 rate of surcharge imposed on such tax changes and such change does not 50 coincide with the beginning of a reporting period, the rates of tax and 51 surcharge for the reporting period which includes such change shall be 52 equal to the sum of the respective rates otherwise applicable in each 53 month of the reporting period divided by the number of months in the 54 reporting period. 55 [(d)] (c) Construction. In the event the commissioner, pursuant to the 56 authority of this article, enters into a cooperative agreement asA. 6652 16 1 provided in this section, the commissioner shall carry out any provision 2 of such agreement required for continued New York state participation in 3 such agreement, to the extent not inconsistent with a specific require- 4 ment of this article or any other provision of the laws and the consti- 5 tution of the state of New York. 6 § 10. Section 1815 of the tax law, as amended by section 29 of subpart 7 I of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara- 8 graph (A) of paragraph 1 of subdivision (a) as separately amended by 9 section 5 of part K-1 of chapter 57 of the laws of 2009, is amended to 10 read as follows: 11 § 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall 12 be unlawful for any person to: 13 (A) [(i) Use or cause or permit to be used, any public highway in this14state for the operation of a motor vehicle subject to the provisions of15article twenty-one of this chapter without first applying for and16obtaining the certificate of registration required under such article or17a decal that has been suspended or revoked or that was issued for a18motor vehicle other than the one on which affixed. The operation of any19motor vehicle on any public highway of this state without a decal20required under such article shall be presumptive evidence that a certif-21icate of registration or decal has not been obtained for such motor22vehicle;23(ii)] Use or cause or permit to be used, any public highway in this 24 state for the operation of a qualified motor vehicle subject to the 25 provisions of article twenty-one-A of this chapter without first obtain- 26 ing the license and decal required pursuant to such article or to carry 27 or cause or permit to be carried upon any qualified motor vehicle a 28 license or decal which has been suspended or revoked or which was issued 29 for a qualified motor vehicle other than the one on which carried. The 30 operation of any qualified motor vehicle on any public highway of this 31 state without carrying thereon the license or decal required under such 32 article shall be presumptive evidence that a license or decal has not 33 been obtained for such qualified motor vehicle; 34 (B) [Operate, or cause or permit to be operated, on any public highway35any motor vehicle subject to the provisions of article twenty-one of36this chapter having an actual gross or unloaded weight in excess of the37gross or unloaded weight set forth on the certificate of registration38issued for such motor vehicle;39(C)] Fail to deliver or surrender, pursuant to the provisions of arti- 40 cle [twenty-one or] twenty-one-A of this chapter or any rule or regu- 41 lation promulgated by the commissioner, a certificate of registration or 42 license or decal to such commissioner, or any person directed by such 43 commissioner to take possession thereof; 44 [(D)] (C) Fail to keep records of operations of motor vehicles or 45 qualified motor vehicles as the commissioner shall prescribe; 46 [(E)] (D) Violate any other provision of article [twenty-one or] twen- 47 ty-one-A of this chapter or any rule or regulation promulgated there- 48 under. 49 (2) Any person who violates any provision of this subdivision, upon a 50 first conviction shall be subject to a fine of not less than one hundred 51 dollars or more than two hundred fifty dollars; and upon a second or 52 subsequent conviction to a fine of not less than two hundred fifty 53 dollars or more than five hundred dollars or by imprisonment for not 54 more than ten days. Except as otherwise provided by law such a violation 55 shall not be a crime and the penalty or punishment imposed therefor 56 shall not be deemed for any purpose a penal or criminal penalty orA. 6652 17 1 punishment and shall not impose any disability upon or affect or impair 2 the credibility as a witness, or otherwise, of any person convicted 3 thereof. 4 (3) For the purposes of conferring jurisdiction upon courts and police 5 officers, and on the officers specified in subdivision four of section 6 2.10 of the criminal procedure law and on judicial officers generally, 7 such violations shall be deemed traffic infractions and for such purpose 8 only all provisions of law relating to traffic infractions shall apply 9 to such violations; provided, however, that the commissioner of motor 10 vehicles, any hearing officer appointed by him or her, or any adminis- 11 trative tribunal authorized to hear and determine any charges or 12 offenses which are traffic infractions shall not have jurisdiction of 13 such infractions. 14 (4) Upon the conviction of any person for a violation of any of the 15 provisions of this subdivision, the trial court or the clerk thereof 16 shall within forty-eight hours certify the facts of the case to the 17 commissioner and such certificate shall be presumptive evidence of the 18 facts recited therein. If any such conviction shall be reversed upon 19 appeal therefrom, the person whose conviction has been so reversed may 20 serve upon the commissioner a certified copy of the order of reversal 21 and the commissioner shall thereupon record the same. 22 (b) An official weigh slip or ticket issued and certified by any truck 23 weigher in the employ of the department of transportation or by any duly 24 licensed weight master shall constitute prima facie evidence of the 25 information therein set forth and of the operation of the vehicle there- 26 in described upon a public highway and shall be admissible before any 27 court in any violation proceeding or criminal proceeding. 28 § 11. Paragraph (c) of subdivision 4-a of section 510 of the vehicle 29 and traffic law, as amended by chapter 157 of the laws of 2017, is 30 amended to read as follows: 31 (c) Upon receipt of notification from a traffic and parking violations 32 agency or a traffic violations agency of the failure of a person to 33 appear within sixty days of the return date or new subsequent adjourned 34 date, pursuant to an appearance ticket charging said person with a 35 violation of: 36 (i) any of the provisions of this chapter except one for parking, 37 stopping or standing and except those violations described in paragraphs 38 (a), (b), (d), (e) and (f) of subdivision two and in paragraphs (a), 39 (b), (d), (e), (f) and (g) of subdivision two-a and in paragraphs (a), 40 (b), (d), (e), (f) and (g) of subdivision two-b of section three hundred 41 seventy-one of the general municipal law; 42 (ii) [section five hundred two or subdivision (a) of section eighteen43hundred fifteen of the tax law;44(iii)] section fourteen-f (except paragraph (b) of subdivision four of 45 section fourteen-f), two hundred eleven or two hundred twelve of the 46 transportation law; or 47 [(iv)] (iii) any lawful ordinance or regulation made by a local or 48 public authority relating to traffic (except one for parking, stopping 49 or standing) or the failure to pay a fine imposed for such a violation 50 by a traffic and parking violations agency or a traffic violations agen- 51 cy, the commissioner or his or her agent may suspend the driver's 52 license or privileges of such person pending receipt of notice from the 53 agency that such person has appeared in response to such appearance 54 ticket or has paid such fine. Such suspension shall take effect no less 55 than thirty days from the day upon which notice thereof is sent by the 56 commissioner to the person whose driver's license or privileges are toA. 6652 18 1 be suspended. Any suspension issued pursuant to this paragraph shall be 2 subject to the provisions of paragraph (j-1) of subdivision two of 3 section five hundred three of this [chapter] title. 4 § 12. Paragraphs (a) and (b) of subdivision 3 of section 514 of the 5 vehicle and traffic law, paragraph (a) as amended by section 11 of part 6 J of chapter 62 of the laws of 2003 and paragraph (b) as amended by 7 chapter 157 of the laws of 2017, are amended to read as follows: 8 (a) Upon the failure of a person to appear or answer, within sixty 9 days of the return date or any subsequent adjourned date, or the failure 10 to pay a fine imposed by a court, pursuant to a summons charging him or 11 her with a violation of any of the provisions of this chapter (except 12 one for parking, stopping or standing), [section five hundred two or13five hundred twelve of the tax law,] section fourteen-f, two hundred 14 eleven or two hundred twelve of the transportation law or of any law, 15 ordinance, rule or regulation made by a local authority, relating to 16 traffic (except for parking, stopping or standing), the trial court or 17 the clerk thereof shall within ten days certify that fact to the commis- 18 sioner, in the manner and form prescribed by the commissioner, who shall 19 record the same in his or her office. Thereafter and upon the appearance 20 of any such person in response to such summons or the receipt of the 21 fine by the court, the trial court or the clerk thereof shall forthwith 22 certify that fact to the commissioner, in the manner and form prescribed 23 by the commissioner; provided, however, no such certification shall be 24 made unless the court has collected the termination of suspension fee 25 required to be paid pursuant to paragraph (j-1) of subdivision two of 26 section five hundred three of this [chapter] title. 27 (b) Upon the failure of a person to appear or answer, within sixty 28 days of the return date or any subsequent adjourned date, or the failure 29 to pay a fine imposed by a traffic and parking violations agency or a 30 traffic violations agency pursuant to a summons charging him or her with 31 a violation of: 32 (1) any of the provisions of this chapter except one for parking, 33 stopping or standing and except those violations described in paragraphs 34 (a), (b), (d), (e) and (f) of subdivision two and in paragraphs (a), 35 (b), (d), (e), (f) and (g) of subdivision two-a and in paragraphs (a), 36 (b), (d), (e), (f) and (g) of subdivision two-b of section three hundred 37 seventy-one of the general municipal law; 38 (2) [section five hundred two or subdivision (a) of section eighteen39hundred fifteen of the tax law;40(3)] section fourteen-f (except paragraph (b) of subdivision four of 41 section fourteen-f), two hundred eleven or two hundred twelve of the 42 transportation law; or 43 [(4)] (3) any lawful ordinance or regulation made by a local or public 44 authority relating to traffic (except one for parking, stopping or 45 standing); 46 the clerk thereof shall within ten days certify that fact to the commis- 47 sioner, in the manner and form prescribed by the commissioner, who shall 48 record the same in his or her office. Thereafter and upon the appearance 49 of any such person in response to such summons or the receipt of the 50 fine by the agency, the traffic and parking violations agency, the traf- 51 fic violations agency or the clerk thereof shall forthwith certify that 52 fact to the commissioner, in the manner and form prescribed by the 53 commissioner; provided, however, no such certification shall be made 54 unless the traffic and parking violations agency or the traffic 55 violations agency has collected the termination of suspension feeA. 6652 19 1 required to be paid pursuant to paragraph (j-1) of subdivision two of 2 section five hundred three of this [chapter] title. 3 § 13. Subdivision (b) of section 524 of the tax law is REPEALED. 4 § 14. Subdivision (d) of section 524 of the tax law, as amended by 5 chapter 309 of the laws of 1996, is amended to read as follows: 6 (d) Erroneous payment. Whenever the commissioner shall determine that 7 any moneys received under the provisions of this article were paid in 8 error, he or she may cause the same to be refunded or credited. Such 9 moneys received under the provisions of this article which the commis- 10 sioner shall determine were paid in error, may be refunded or credited 11 out of funds in the custody of the comptroller to the credit of such 12 taxes provided an application therefor is filed with the commissioner 13 within four years from the time the erroneous payment was made[, except14if an agreement under the provisions of section five hundred ten of this15chapter as made applicable to the tax imposed by this article by section16five hundred twenty-eight of this article (extending the period for17determination of tax imposed by this article) is made within the four-18year period for the filing of an application for refund provided for in19this subdivision, the period for filing an application for refund shall20not expire prior to six months after the expiration of the period within21which a determination may be made pursuant to the agreement or any22extension thereof]. 23 § 15. Section 525 of the tax law, as added by chapter 170 of the laws 24 of 1994, is amended to read as follows: 25 § 525. Exemptions. (a) General. The provisions of this article shall 26 not apply to any qualified motor vehicle[:27(1) Which] which is a road roller, tractor crane, truck crane, power 28 shovel, road building machine, snow plow, road sweeper, sand spreader or 29 well driller. 30 [(2) Which is described in section five hundred four of this chapter,31except subdivision four of such section.] 32 (b) Omnibus carriers. (1) An omnibus carrier shall not be required to 33 apply for a license and decal or decals for a qualified motor vehicle 34 which is an omnibus operated on a public highway in this state; except, 35 if the commissioner enters into a cooperative agreement under subdivi- 36 sion [(b)] (a) of section five hundred twenty-eight of this article, the 37 commissioner may, pursuant to such agreement, require such a carrier to 38 be licensed and obtain such decal or decals with respect to such a vehi- 39 cle. 40 (2) The taxes imposed by this article shall not apply to motor fuel 41 and diesel motor fuel used by an omnibus carrier in the operation of an 42 omnibus in local transit service in this state, as described under para- 43 graph (d) of subdivision three of section two hundred eighty-nine-c of 44 this chapter, pursuant to a certificate of public convenience and neces- 45 sity issued by the commissioner of transportation of this state or by 46 the interstate commerce commission of the United States or pursuant to a 47 contract, franchise or consent between such carrier and a city having a 48 population of more than one million inhabitants, or any agency of such 49 city. 50 (c) Effect of cooperative agreement. Notwithstanding subdivisions (a) 51 and (b) of this section, in the event that the commissioner enters into 52 a cooperative agreement under subdivision [(b)] (a) of section five 53 hundred twenty-eight of this article, the commissioner may issue a 54 license and decal or decals with respect to qualified motor vehicles 55 described in subdivisions (a) and (b) of this section which are based in 56 this state for the purpose of reporting and payment of tax imposed byA. 6652 20 1 other member jurisdictions with respect to such qualified motor vehi- 2 cles. 3 § 16. Section 1825 of the tax law, as amended by section 3 of part NNN 4 of chapter 59 of the laws of 2018, is amended to read as follows: 5 § 1825. Violation of secrecy provisions of the tax law.--Any person 6 who violates the provisions of subdivision (b) of section twenty-one, 7 subdivision one of section two hundred two, subdivision eight of section 8 two hundred eleven, subdivision (a) of section three hundred fourteen, 9 subdivision one or two of section four hundred thirty-seven, section 10 four hundred eighty-seven, [subdivision one or two of section five11hundred fourteen,] subsection (e) of section six hundred ninety-seven, 12 subsection (a) of section nine hundred ninety-four, subdivision (a) of 13 section eleven hundred forty-six, section twelve hundred eighty-seven, 14 section twelve hundred ninety-six, section twelve hundred ninety-nine-F, 15 subdivision (a) of section fourteen hundred eighteen, subdivision (a) of 16 section fifteen hundred eighteen, subdivision (a) of section fifteen 17 hundred fifty-five of this chapter, and subdivision (e) of section 18 11-1797 of the administrative code of the city of New York shall be 19 guilty of a misdemeanor. 20 § 17. Paragraph (a) of subdivision 3 of section 89-b of the state 21 finance law, as amended by section 7 of part UU of chapter 59 of the 22 laws of 2018, is amended to read as follows: 23 (a) The special obligation reserve and payment account shall consist 24 (i) of all moneys required to be deposited in the dedicated highway and 25 bridge trust fund pursuant to the provisions of sections two hundred 26 five, two hundred eighty-nine-e, three hundred one-j[, five hundred27fifteen] and eleven hundred sixty-seven of the tax law, section four 28 hundred one of the vehicle and traffic law, and section thirty-one of 29 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all 30 fees, fines or penalties collected by the commissioner of transportation 31 and the commissioner of motor vehicles pursuant to section fifty-two, 32 section three hundred twenty-six, section eighty-eight of the highway 33 law, subdivision fifteen of section three hundred eighty-five of the 34 vehicle and traffic law, section two of the chapter of the laws of two 35 thousand three that amended this paragraph, subdivision (d) of section 36 three hundred four-a, paragraph one of subdivision (a) and subdivision 37 (d) of section three hundred five, subdivision six-a of section four 38 hundred fifteen and subdivision (g) of section twenty-one hundred twen- 39 ty-five of the vehicle and traffic law, section fifteen of this chapter, 40 excepting moneys deposited with the state on account of betterments 41 performed pursuant to subdivision twenty-seven or subdivision thirty- 42 five of section ten of the highway law, and section one hundred forty- 43 five of the transportation law, (iii) any moneys collected by the 44 department of transportation for services provided pursuant to agree- 45 ments entered into in accordance with section ninety-nine-r of the 46 general municipal law, and (iv) any other moneys collected therefor or 47 credited or transferred thereto from any other fund, account or source. 48 § 18. Paragraph (a) of subdivision 3 of section 89-b of the state 49 finance law, as amended by section 8 of part UU of chapter 59 of the 50 laws of 2018, is amended to read as follows: 51 (a) The special obligation reserve and payment account shall consist 52 (i) of all moneys required to be deposited in the dedicated highway and 53 bridge trust fund pursuant to the provisions of sections two hundred 54 eighty-nine-e, three hundred one-j[, five hundred fifteen] and eleven 55 hundred sixty-seven of the tax law, section four hundred one of the 56 vehicle and traffic law, and section thirty-one of chapter fifty-six ofA. 6652 21 1 the laws of nineteen hundred ninety-three, (ii) all fees, fines or 2 penalties collected by the commissioner of transportation and the 3 commissioner of motor vehicles pursuant to section fifty-two, section 4 three hundred twenty-six, section eighty-eight of the highway law, 5 subdivision fifteen of section three hundred eighty-five of the vehicle 6 and traffic law, section fifteen of this chapter, excepting moneys 7 deposited with the state on account of betterments performed pursuant to 8 subdivision twenty-seven or subdivision thirty-five of section ten of 9 the highway law, and section one hundred forty-five of the transporta- 10 tion law, (iii) any moneys collected by the department of transportation 11 for services provided pursuant to agreements entered into in accordance 12 with section ninety-nine-r of the general municipal law, and (iv) any 13 other moneys collected therefor or credited or transferred thereto from 14 any other fund, account or source. 15 § 19. Subdivision 4 of section 2006 of the tax law, as amended by 16 chapter 170 of the laws of 1994, is amended to read as follows: 17 4. To provide a hearing as a matter of right, to any petitioner upon 18 such petitioner's request, pursuant to such rules, regulations, forms 19 and instructions as the tribunal may prescribe, unless a right to such a 20 hearing is specifically provided for, modified or denied by another 21 provision of this chapter. Where such a request is made by a person 22 seeking review of taxes determined or claimed to be due under this chap- 23 ter, the liability of such person shall become finally and irrevocably 24 fixed, unless such person, within ninety days from the time such liabil- 25 ity is assessed, shall petition the division of tax appeals for a hear- 26 ing to review such liability [except that, as provided in subdivision27(a) of section five hundred twenty-eight of this chapter, a determi-28nation relating to the tax imposed by article twenty-one-A of this chap-29ter shall finally and irrevocably fix such tax unless the person against30whom it is assessed shall petition the division of tax appeals for a31hearing within thirty days after the giving of notice of such determi-32nation]. 33 § 20. This act shall take effect immediately; provided, however, that 34 the amendments to paragraph (a) of subdivision 3 of section 89-b of the 35 state finance law made by section seventeen of this act shall be subject 36 to the expiration and reversion of such paragraph pursuant to section 13 37 of part U1 of chapter 62 of the laws of 2003, as amended, when upon such 38 date the provisions of section eighteen of this act shall take effect; 39 provided further, that the amendments to subdivision 1 of section 171-a 40 of the tax law, made by section seven of this act shall be subject to 41 the expiration and reversion of such subdivision, when upon such date 42 the provisions of section seven-a of this act shall take effect. 43 § 2. Severability. If any clause, sentence, paragraph, section or part 44 of this act shall be adjudged by any court of competent jurisdiction to 45 be invalid and after exhaustion of all further judicial review, the 46 judgment shall not affect, impair, or invalidate the remainder thereof, 47 but shall be confined in its operation to the clause, sentence, para- 48 graph, section or part of this act directly involved in the controversy 49 in which the judgment shall have been rendered. 50 § 3. This act shall take effect immediately provided, however, that 51 the applicable effective date of Parts A through D of this act shall be 52 as specifically set forth in the last section of such Parts.