Bill Text: NY S01350 | 2013-2014 | General Assembly | Introduced
Bill Title: Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail.
Spectrum: Slight Partisan Bill (Democrat 2-1)
Status: (Introduced - Dead) 2014-01-08 - REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS [S01350 Detail]
Download: New_York-2013-S01350-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 1350 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sen. LIBOUS -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Govern- ment Operations AN ACT to amend the tax law and the state finance law, in relation to providing for the deposit into the dedicated highway and bridge trust fund of a portion of the sales tax revenue from the sale of motor fuel THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Section 1148 of the tax law, as amended by chapter 3 of the 2 laws of 2004, is amended to read as follows: 3 S 1148. Deposit and disposition of revenue. [All] (A) EXCEPT AS OTHER- 4 WISE PROVIDED IN SUBDIVISION (B) OF THIS SECTION, ALL taxes, interest 5 and penalties collected or received by the commissioner under this arti- 6 cle shall be deposited and disposed of pursuant to the provisions of 7 section one hundred seventy-one-a of this chapter; provided however, the 8 comptroller shall on or before the twelfth day of each month, pay all 9 such taxes, interest and penalties collected under this article and 10 remaining to the comptroller's credit in such banks, banking houses or 11 trust companies at the close of business on the last day of the preced- 12 ing month, into the general fund of the state treasury, except as other- 13 wise provided in sections ninety-two-d and ninety-two-r of the state 14 finance law and sections eleven hundred two, eleven hundred four and 15 eleven hundred nine of this article. 16 (B) ONE CENT OF THE TAXES COLLECTED OR RECEIVED BY THE COMMISSIONER 17 UNDER THIS ARTICLE FOR THE RETAIL SALE OF EACH GALLON OF MOTOR FUEL 18 SHALL BE DEPOSITED IN THE SPECIAL OBLIGATION RESERVE AND PAYMENT ACCOUNT 19 OF THE DEDICATED HIGHWAY AND BRIDGE TRUST FUND, ESTABLISHED BY SECTION 20 EIGHTY-NINE-B OF THE STATE FINANCE LAW. 21 S 2. Subdivision (b) of section 1148 of the tax law, as added by 22 section one of this act, is amended to read as follows: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD05262-01-3 S. 1350 2 1 (b) [One cent] TWO CENTS of the taxes collected or received by the 2 commissioner under this article for the retail sale of each gallon of 3 motor fuel shall be deposited in the special obligation reserve and 4 payment account of the dedicated highway and bridge trust fund, estab- 5 lished by section eighty-nine-b of the state finance law. 6 S 3. Subdivision (b) of section 1148 of the tax law, as amended by 7 section two of this act, is amended to read as follows: 8 (b) [Two] THREE cents of the taxes collected or received by the 9 commissioner under this article for the retail sale of each gallon of 10 motor fuel shall be deposited in the special obligation reserve and 11 payment account of the dedicated highway and bridge trust fund, estab- 12 lished by section eighty-nine-b of the state finance law. 13 S 4. Subdivision (b) of section 1148 of the tax law, as amended by 14 section three of this act, is amended to read as follows: 15 (b) [Three] FOUR cents of the taxes collected or received by the 16 commissioner under this article for the retail sale of each gallon of 17 motor fuel shall be deposited in the special obligation reserve and 18 payment account of the dedicated highway and bridge trust fund, estab- 19 lished by section eighty-nine-b of the state finance law. 20 S 5. Subdivision (b) of section 1148 of the tax law, as amended by 21 section four of this act, is amended to read as follows: 22 (b) [Four] FIVE cents of the taxes collected or received by the 23 commissioner under this article for the retail sale of each gallon of 24 motor fuel shall be deposited in the special obligation reserve and 25 payment account of the dedicated highway and bridge trust fund, estab- 26 lished by section eighty-nine-b of the state finance law. 27 S 6. Paragraph (a) of subdivision 3 of section 89-b of the state 28 finance law, as amended by section 2 of part B of chapter 58 of the laws 29 of 2012, is amended to read as follows: 30 (a) The special obligation reserve and payment account shall consist 31 (i) of all moneys required to be deposited in the dedicated highway and 32 bridge trust fund pursuant to the provisions of sections two hundred 33 five, two hundred eighty-nine-e, three hundred one-j, five hundred 34 fifteen, ELEVEN HUNDRED FORTY-EIGHT and eleven hundred sixty-seven of 35 the tax law, section four hundred one of the vehicle and traffic law, 36 and section thirty-one of chapter fifty-six of the laws of nineteen 37 hundred ninety-three, (ii) all fees, fines or penalties collected by the 38 commissioner of transportation pursuant to section fifty-two, section 39 three hundred twenty-six, and subdivisions five, eight and twelve of 40 section eighty-eight of the highway law, subdivision fifteen of section 41 three hundred eighty-five of the vehicle and traffic law, section [two] 42 NINE of [the] PART U1 OF chapter SIXTY-TWO of the laws of two thousand 43 three that amended this paragraph, subdivision (d) of section three 44 hundred four-a, paragraph one of subdivision (a) and subdivision (d) of 45 section three hundred five, subdivision six-a of section four hundred 46 fifteen and subdivision (g) of section twenty-one hundred twenty-five of 47 the vehicle and traffic law, section fifteen of this chapter, excepting 48 moneys deposited with the state on account of betterments performed 49 pursuant to subdivision twenty-seven or subdivision thirty-five of 50 section ten of the highway law, (iii) any moneys collected by the 51 department of transportation for services provided pursuant to agree- 52 ments entered into in accordance with section ninety-nine-r of the 53 general municipal law, and (iv) any other moneys collected therefor or 54 credited or transferred thereto from any other fund, account or source. S. 1350 3 1 S 7. Paragraph (a) of subdivision 3 of section 89-b of the state 2 finance law, as amended by section 3 of part B of chapter 58 of the laws 3 of 2012, is amended to read as follows: 4 (a) The special obligation reserve and payment account shall consist 5 (i) of all moneys required to be deposited in the dedicated highway and 6 bridge trust fund pursuant to the provisions of sections two hundred 7 eighty-nine-e, three hundred one-j, five hundred fifteen, ELEVEN HUNDRED 8 FORTY-EIGHT and eleven hundred sixty-seven of the tax law, section four 9 hundred one of the vehicle and traffic law, and section thirty-one of 10 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all 11 fees, fines or penalties collected by the commissioner of transportation 12 pursuant to section fifty-two, section three hundred twenty-six, and 13 subdivisions five, eight and twelve of section eighty-eight of the high- 14 way law, subdivision fifteen of section three hundred eighty-five of the 15 vehicle and traffic law, section fifteen of this chapter, excepting 16 moneys deposited with the state on account of betterments performed 17 pursuant to subdivision twenty-seven or subdivision thirty-five of 18 section ten of the highway law, (iii) any moneys collected by the 19 department of transportation for services provided pursuant to agree- 20 ments entered into in accordance with section ninety-nine-r of the 21 general municipal law, and (iv) any other moneys collected therefor or 22 credited or transferred thereto from any other fund, account or source. 23 S 8. This act shall take effect April 1, 2014, provided, that: 24 (a) section two of this act shall take effect April 1, 2015; 25 (b) section three of this act shall take effect April 1, 2016; 26 (c) section four of this act shall take effect April 1, 2017; 27 (d) section five of this act shall take effect April 1, 2018; and 28 (e) the amendments to paragraph (a) of subdivision 3 of section 89-b 29 of the state finance law, made by section six of this act, shall not 30 affect the expiration and reversion of such paragraph and shall expire 31 therewith, when upon such date section seven of this act shall take 32 effect.