Bill Text: NY A05209 | 2015-2016 | General Assembly | Introduced


Bill Title: Establishes Work-NY by implementing tax credits for various businesses based on hiring and investments.

Spectrum: Partisan Bill (Republican 8-0)

Status: (Introduced - Dead) 2016-06-15 - held for consideration in ways and means [A05209 Detail]

Download: New_York-2015-A05209-Introduced.html
                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5209
                              2015-2016 Regular Sessions
                                 I N  A S S E M B L Y
                                   February 13, 2015
                                      ___________
       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
       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 42  to  read
   13  as follows:
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD07915-02-5
       A. 5209                             2
    1    S  42.  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 FIFTEEN
   15  AND TWO THOUSAND SIXTEEN 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 FIFTEEN.
   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)  NO  CREDIT  SHALL BE ALLOWED UNDER THIS SECTION TO A TAXPAYER FOR
   36  ANY NEW EMPLOYEE IF THE TAXPAYER CLAIMS  ANY  OTHER  CREDIT  UNDER  THIS
   37  ARTICLE FOR SUCH NEW EMPLOYEE WHERE THE BASIS OF SUCH OTHER CREDIT IS AN
   38  INCREASE IN EMPLOYMENT.
   39    S  2. Section 210-B of the tax law is amended by adding a new subdivi-
   40  sion 49 to read as follows:
   41    49. HIRE-NY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A  TAXPAYER  WILL  BE
   42  ALLOWED  A  CREDIT,  TO  BE COMPUTED AS PROVIDED IN SECTION FORTY-TWO 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    S 3.  Section 606 of the tax law is amended by adding a new subsection
   56  (ccc) to read as follows:
       A. 5209                             3
    1    (CCC) HIRE-NY TAX CREDIT. (1) A TAXPAYER WILL BE ALLOWED A CREDIT,  TO
    2  THE  EXTENT ALLOWED UNDER SECTION FORTY-TWO 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    S 4. Subparagraph (B) of paragraph 1 of subsection (i) of section  606
   10  of  the  tax  law  is  amended  by  adding a new clause (xli) to read as
   11  follows:
   12  (XLI) HIRE-NY TAX CREDIT             AMOUNT OF CREDIT UNDER
   13  UNDER SUBSECTION (CCC)               SUBDIVISION FORTY-NINE OF SECTION
   14                                       TWO HUNDRED TEN-B
   15    S 5. This act shall take effect immediately and shall apply to taxable
   16  years beginning on or after January 1, 2015.
   17                                   PART B
   18    Section 1. Section 606 of the tax law  is  amended  by  adding  a  new
   19  subsection (ddd) to read as follows:
   20    (DDD)  SMALL  BUSINESS  TAX  CREDIT. (1) GENERAL. A QUALIFIED TAXPAYER
   21  SHALL BE ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE  EQUAL
   22  TO SIX AND SIXTY-FIVE HUNDREDTHS PERCENT OF QUALIFIED BUSINESS INCOME.
   23    (2) DEFINITIONS. 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    S 2. This act shall take effect immediately and shall apply to taxable
   35  years beginning on or after January 1, 2015.
   36                                   PART C
   37    Section  1.  Paragraph  (b) of subdivision 1 of section 210 of the tax
   38  law, as amended by section 12 of part A of chapter 59  of  the  laws  of
   39  2014, is amended to read as follows:
   40    (b) Capital base. (1) The amount prescribed by this paragraph shall be
   41  computed at .15 percent for each dollar of the taxpayer's total business
   42  capital, or the portion thereof allocated within the state as hereinaft-
   43  er  provided for taxable years beginning before January first, two thou-
   44  sand sixteen. However, in the case of a cooperative housing  corporation
   45  as  defined  in  the internal revenue code, the applicable rate shall be
   46  .04 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 January
       A. 5209                             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 for tax years [subsequent to taxable years] beginning on or
    9  after January first, two thousand fifteen [and before January first, two
   10  thousand sixteen] shall be [.106] ZERO percent [for taxable years begin-
   11  ning  on or after January first, two thousand sixteen and before January
   12  first, two thousand seventeen, .085 percent for taxable years  beginning
   13  on  or  after  January  first, two thousand seventeen and before January
   14  first, two thousand eighteen; .056 percent for taxable  years  beginning
   15  on  or  after  January  first,  two thousand eighteen and before January
   16  first, two thousand nineteen; .038 percent for taxable  years  beginning
   17  on  or  after  January  first,  two thousand nineteen and before January
   18  first, thousand twenty; .019 percent for taxable years beginning  on  or
   19  after  January  first, two thousand twenty and before January first, two
   20  thousand twenty-one; and zero percent for years beginning  on  or  after
   21  January  first,  two  thousand  twenty-one. In no event shall the amount
   22  prescribed by this paragraph exceed three hundred fifty thousand dollars
   23  for qualified New York manufacturers and for all  other  taxpayers  five
   24  million dollars].
   25    S  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,  is
   27  amended to read as follows:
   28    (d)  Fixed dollar minimum. (1) The amount prescribed by this paragraph
   29  for New York S corporations will be determined in  accordance  with  the
   30  following table:
   31  If New York receipts are:                The fixed dollar minimum tax is:
   32   not more than $100,000                               $   25
   33   more than $100,000 but not over $250,000             $   50
   34   more than $250,000 but not over $500,000             $  175
   35   more than $500,000 but not over $1,000,000           $  300
   36   more than $1,000,000 but not over $5,000,000         $1,000
   37   more than $5,000,000 but not over $25,000,000        $3,000
   38   Over $25,000,000                                     $4,500
   39  Provided  further,  the amount prescribed by this paragraph for a quali-
   40  fied New York manufacturer, as defined in subparagraph (vi) of paragraph
   41  (a) of this subdivision, and a  qualified  emerging  technology  company
   42  under  paragraph  (c)  of  subdivision one of section thirty-one hundred
   43  two-e of the public authorities law regardless of the ten million dollar
   44  limitation expressed in subparagraph one of such paragraph (c)  will  be
   45  determined in accordance with the following tables:
   46  For  tax  years beginning on or after January 1, 2014 and before January
   47  1, 2015:
   48  If New York receipts are:                The fixed dollar minimum tax is:
   49   not more than $100,000                               $   23
   50   more than $100,000 but not over $250,000             $   68
   51   more than $250,000 but not over $500,000             $  159
   52   more than $500,000 but not over $1,000,000           $  454
   53   more than $1,000,000 but not over $5,000,000         $1,362
       A. 5209                             5
    1   more than $5,000,000 but not over $25,000,000        $3,178
    2   Over $25,000,000                                     $4,500
    3  For  tax years beginning on or after January 1, 2015 [and before January
    4  1, 2016]:
    5  If New York receipts are:                The fixed dollar minimum tax is:
    6   not more than $100,000                               $   [22
    7   more than $100,000 but not over $250,000             $   66
    8   more than $250,000 but not over $500,000             $  153
    9   more than $500,000 but not over $1,000,000           $  439
   10   more than $1,000,000 but not over $5,000,000         $1,316
   11   more than $5,000,000 but not over $25,000,000        $3,070
   12   Over $25,000,000                                     $4,385
   13  For tax years beginning on or after January 1, 2016 and  before  January
   14  1, 2018:
   15  If New York receipts are:                The fixed dollar minimum 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:
   24  If New York receipts are:                The fixed dollar minimum tax is:
   25   not more than $100,000                               $   19
   26   more than $100,000 but not over $250,000             $   56
   27   more than $250,000 but not over $500,000             $  131
   28   more than $500,000 but not over $1,000,000           $  375
   29   more than $1,000,000 but not over $5,000,000         $1,125
   30   more than $5,000,000 but not over $25,000,000        $2,625
   31   Over $25,000,000                                     $3,750] 0
   32  Otherwise  the amount prescribed by this paragraph will be determined in
   33  accordance with the following table:
   34  If New York receipts are:                The fixed dollar minimum tax is:
   35   not more than $100,000                               $   25
   36   more than $100,000 but not over $250,000             $   75
   37   more than $250,000 but not over $500,000             $  175
   38   more than $500,000 but not over $1,000,000           $  500
   39   more than $1,000,000 but not over $5,000,000         $1,500
   40   more than $5,000,000 but not over $25,000,000        $3,500
   41   more than $25,000,000
   42   but not over $50,000,000                             $5,000
   43   more than $50,000,000 but not over $100,000,000      $10,000
   44   more than $100,000,000 but not over $250,000,000     $20,000
   45   more than $250,000,000 but not over $500,000,000     $50,000
   46   more than $500,000,000 but not over $1,000,000,000   $100,000
   47   Over $1,000,000,000                                  $200,000
       A. 5209                             6
    1  For purposes of this paragraph,  New  York  receipts  are  the  receipts
    2  included  in  the numerator of the apportionment factor determined under
    3  section two hundred ten-A for the taxable year.
    4    (2)  If the taxable year is less than twelve months, the amount of New
    5  York receipts is determined by dividing the amount of the  receipts  for
    6  the  taxable year by the number of months in the taxable year and multi-
    7  plying the result by twelve. In the case of a termination year of a  New
    8  York S corporation, the sum of the tax computed under this paragraph for
    9  the  S  short  year  and for the C short year shall not be less than the
   10  amount computed under this paragraph as if the corporation  were  a  New
   11  York C corporation for the entire taxable year.
   12    S  3.  Subsection  (i)  of  section  601  of the tax law is relettered
   13  subsection (j) and a new subsection (i) is added to read as follows:
   14    (I) MANUFACTURERS. NOTWITHSTANDING THIS OR ANY OTHER SECTION  OF  THIS
   15  ARTICLE,  A  PERSON'S  LIABILITY  FOR  TAX  UNDER  THIS SECTION, IF SUCH
   16  PERSON'S PRIMARY ACTIVITY IS IN HIS OR HER ROLE AS A MANUFACTURER, SHALL
   17  BE ZERO FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
   18  SAND FIFTEEN. FOR PURPOSES OF THIS SECTION A PERSON SHALL BE  CLASSIFIED
   19  AS A MANUFACTURER IF, HE OR SHE IS PRINCIPALLY ENGAGED IN THE PRODUCTION
   20  OF  GOODS  BY  MANUFACTURING,  PROCESSING, ASSEMBLING, REFINING, MINING,
   21  EXTRACTING, FARMING, AGRICULTURE, HORTICULTURE,  FLORICULTURE,  VITICUL-
   22  TURE  OR  COMMERCIAL FISHING. IN ADDITION, FOR PURPOSES OF COMPUTING THE
   23  CAPITAL BASE IN A COMBINED REPORT,  THE  GROUP  SHALL  BE  CONSIDERED  A
   24  MANUFACTURER  FOR  PURPOSES  OF THIS ARTICLE, ONLY IF THE COMBINED GROUP
   25  DURING THE TAXABLE YEAR IS PRINCIPALLY ENGAGED  IN  THE  ACTIVITIES  SET
   26  FORTH  IN  THIS  SUBSECTION, OR ANY COMBINATION THEREOF. FOR PURPOSES OF
   27  THIS SUBSECTION, A TAXPAYER IS "PRINCIPALLY ENGAGED"  IN  THE  DESCRIBED
   28  ACTIVITY  IF,  DURING  THE  TAXABLE YEAR, MORE THAN FIFTY PERCENT OF THE
   29  GROSS RECEIPTS OF THE TAXPAYER ARE DERIVED FROM RECEIPTS FROM ACTIVITIES
   30  COVERED BY THIS SUBSECTION.
   31    S 4. This act shall take effect immediately.
   32                                   PART D
   33    Section 1. Article 21 of the tax law is REPEALED.
   34    S 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as
   35  amended by chapter 335 of the laws  of  2001,  is  amended  to  read  as
   36  follows:
   37    (e)  No  such  certificate  authorizing or approving the first partial
   38  payment or any final payment to  a  foreign  contractor  shall  be  made
   39  unless  such  contractor shall furnish satisfactory proof that all taxes
   40  due the commissioner of taxation and finance by  such  contractor  under
   41  the provisions of or pursuant to a law enacted pursuant to the authority
   42  of  article  nine,  nine-A,  twelve-A, [twenty-one,] twenty-two, twenty-
   43  eight, twenty-nine or thirty of the tax law have been paid. The  certif-
   44  icate of the commissioner of taxation and finance to the effect that all
   45  such  taxes  have  been  paid  shall  be, for purpose of this paragraph,
   46  conclusive proof of  the  payment  of  such  taxes.  The  term  "foreign
   47  contractor"  as  used in this subdivision means, in the case of an indi-
   48  vidual, a person who is not a resident of this state, in the case  of  a
   49  partnership,  one  having  one  or  more partners not a resident of this
   50  state, and in the case of a corporation, one  not  organized  under  the
   51  laws of this state.
   52    S  3. Paragraph (e) of subdivision 7 of section 38 of the highway law,
   53  as amended by chapter 196 of the laws of 1981 and as relettered by chap-
   54  ter 153 of the laws of 1984, is amended to read as follows:
       A. 5209                             7
    1    (e) No such certificate approving or  authorizing  the  first  partial
    2  payment  or  any  final  payment  to  a foreign contractor shall be made
    3  unless such contractor shall furnish satisfactory proof that  all  taxes
    4  due the state tax commission by such contractor, under the provisions of
    5  or  pursuant to a law enacted pursuant to the authority of article nine,
    6  [nine-a] NINE-A, [twelve-a] TWELVE-A, [sixteen, sixteen-a,  twenty-one,]
    7  twenty-two,  [twenty-three,]  twenty-eight, twenty-nine or thirty of the
    8  tax law [or article two-E of the general city law] have been  paid.  The
    9  certificate  of  the  state  tax  commission to the effect that all such
   10  taxes have been paid shall be, for purpose of this paragraph, conclusive
   11  proof of the payment of such taxes. The  term  "foreign  contractor"  as
   12  used  in  this subdivision means, in the case of an individual, a person
   13  who is not a resident of this state, in the case of a  partnership,  one
   14  having  one  or  more  partners not a resident of this state, and in the
   15  case of a corporation, one not organized under the laws of this state.
   16    S 4. Paragraph (c) of subdivision 1 and subdivision 9 of  section  385
   17  of the public authorities law, paragraph (c) of subdivision 1 as amended
   18  by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56
   19  of the laws of 1993, are amended to read as follows:
   20    (c)  Such obligations shall be issued or incurred with the approval of
   21  the director of the budget and  shall  be  special  obligations  of  the
   22  authority  secured  by and payable solely out of amounts appropriated by
   23  the legislature as authorized pursuant to section eighty-nine-b  of  the
   24  state finance law without recourse against any other assets, revenues or
   25  funds  of  or other payments due to the authority. Upon payments of such
   26  appropriated amounts from  the  fund  established  pursuant  to  section
   27  eighty-nine-b  of the state finance law to the account of the authority,
   28  such funds may be pledged by the authority to secure  its  bonds,  notes
   29  and  other  obligations  authorized by paragraph (b) of this subdivision
   30  and shall be held free and clear of any claim by any person arising  out
   31  of  or in connection with articles twelve-A[,] AND thirteen-A [and twen-
   32  ty-one] of the tax law. Without limiting the generality of the foregoing
   33  and without limiting the rights and duties of the commissioner of  taxa-
   34  tion  and finance under articles twelve-A[,] AND thirteen-A [and twenty-
   35  one] of the tax law, no taxpayer, or any  other  person,  including  the
   36  state, shall have any right or claim against the authority or any of its
   37  bondholders  to  any  moneys appropriated and transferred from the dedi-
   38  cated highway and bridge trust fund established by section eighty-nine-b
   39  of the state finance law for or in respect of a refund, rebate,  credit,
   40  reimbursement  or  other  repayment of taxes paid under such articles of
   41  the tax law.
   42    9. Nothing contained in this section shall be deemed to  restrict  the
   43  right  of the state to amend, repeal, modify or otherwise alter statutes
   44  imposing or relating to any taxes or fees, including the  taxes  imposed
   45  pursuant  to  section  two  hundred  eighty-four[, articles] AND ARTICLE
   46  thirteen-A [and twenty-one] of the tax law and fees imposed  by  section
   47  four hundred one of the vehicle and traffic law. The authority shall not
   48  include within any resolution, contract or agreement with holders of the
   49  bonds, notes and other obligations issued under this title any provision
   50  which provides that a default occurs as a result of the state exercising
   51  its right to amend, repeal, modify or otherwise alter any such taxes and
   52  fees.
   53    S  5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of
   54  the state finance law is REPEALED.
   55    S 6. Subdivisions twentieth and twenty-sixth of section 171 of the tax
   56  law, subdivision twentieth as amended by chapter  282  of  the  laws  of
       A. 5209                             8
    1  1986,  subdivision  twenty-sixth as amended by chapter 61 of the laws of
    2  1989 and paragraph a of subdivision twenty-sixth as amended by section 1
    3  of subpart D of part V-1 of chapter 57 of the laws of 2009, are  amended
    4  to read as follows:
    5    Twentieth.  Have  authority,  of  his  own  motion, to abate any small
    6  unpaid balance of an assessment of tax,  or  any  liability  in  respect
    7  thereof, under articles twelve-A, eighteen, OR twenty [or twenty-one] of
    8  this  chapter,  if  such  commissioner  determines  under  uniform rules
    9  prescribed by him that the administration and collection costs  involved
   10  would  not  warrant  collection of the amount due. He may also abate, of
   11  his own motion, the unpaid portion of the  assessment  of  any  of  such
   12  taxes,  or  any  liability  in  respect  thereof,  which is excessive in
   13  amount, or is assessed after the expiration of the period of  limitation
   14  properly applicable thereto, or is erroneously or illegally assessed. No
   15  claim  for  abatement  under  this subdivision shall be filed for any of
   16  such taxes.
   17    Twenty-sixth.  a. Set the overpayment and underpayment rates of inter-
   18  est for purposes of articles twelve-A, eighteen, AND twenty  [and  twen-
   19  ty-one]  of this chapter. Such rates shall be the overpayment and under-
   20  payment rates of interest set pursuant to subsection (e) of section  one
   21  thousand ninety-six of this chapter, but the underpayment rate shall not
   22  be less than seven and one-half percent per annum. Any such rates set by
   23  such  commissioner  shall  apply to taxes, or any portion thereof, which
   24  remain or become due or overpaid (other  than  overpayments  under  such
   25  article  twenty  and  not including reimbursements, if any, under any of
   26  such articles) on or after the date on which such rates become effective
   27  and shall apply only with respect to interest computed or computable for
   28  periods or portions of periods occurring in the period during which such
   29  rates are in effect. In computing the amount of any interest required to
   30  be paid under such articles by such commissioner or by the taxpayer,  or
   31  any  other  amount  determined  by reference to such amount of interest,
   32  such interest and such amount shall be compounded daily.
   33    b. Cross-reference. For  provisions  relating  to  the  power  of  the
   34  commissioner of taxation and finance to abate small amounts of interest,
   35  see subdivision twentieth of this section.
   36    S  7.  Subdivision  1  of  section 171-a of the tax law, as amended by
   37  chapter 90 of the laws of 2014, is amended to read as follows:
   38    1. All taxes, interest, penalties and fees collected  or  received  by
   39  the commissioner or the commissioner's duly authorized agent under arti-
   40  cles nine (except section one hundred eighty-two-a thereof and except as
   41  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
   42  twelve-A (except as otherwise provided in section  two  hundred  eighty-
   43  four-d  thereof),  thirteen, thirteen-A (except as otherwise provided in
   44  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
   45  (except  as otherwise provided in section four hundred eighty-two there-
   46  of), twenty-B,  [twenty-one,]  twenty-two,  [twenty-six,]  twenty-six-B,
   47  twenty-eight (except as otherwise provided in section eleven hundred two
   48  or  eleven hundred three thereof), twenty-eight-A, thirty-one (except as
   49  otherwise provided in  section  fourteen  hundred  twenty-one  thereof),
   50  thirty-three and thirty-three-A of this chapter shall be deposited daily
   51  in  one  account  with  such  responsible banks, banking houses or trust
   52  companies as may be designated by the comptroller, to the credit of  the
   53  comptroller.  Such  an account may be established in one or more of such
   54  depositories. Such deposits shall be kept separate and  apart  from  all
   55  other  money in the possession of the comptroller. The comptroller shall
   56  require adequate security from  all  such  depositories.  Of  the  total
       A. 5209                             9
    1  revenue  collected  or received under such articles of this chapter, the
    2  comptroller shall retain in the comptroller's hands such amount  as  the
    3  commissioner may determine to be necessary for refunds or reimbursements
    4  under  such articles of this chapter out of which amount the comptroller
    5  shall pay any refunds or reimbursements  to  which  taxpayers  shall  be
    6  entitled  under  the  provisions  of  such articles of this chapter. The
    7  commissioner and the comptroller shall maintain  a  system  of  accounts
    8  showing  the  amount  of  revenue collected or received from each of the
    9  taxes imposed by such articles. The  comptroller,  after  reserving  the
   10  amount  to  pay  such refunds or reimbursements, shall, on or before the
   11  tenth day of each month, pay into the state treasury to  the  credit  of
   12  the  general  fund  all  revenue deposited under this section during the
   13  preceding calendar month and remaining to the  comptroller's  credit  on
   14  the  last  day  of such preceding month, (i) except that the comptroller
   15  shall pay to the state department of  social  services  that  amount  of
   16  overpayments  of  tax  imposed by article twenty-two of this chapter and
   17  the interest on such amount which is certified to the comptroller by the
   18  commissioner as the amount  to  be  credited  against  past-due  support
   19  pursuant to subdivision six of section one hundred seventy-one-c of this
   20  article,  (ii) and except that the comptroller shall pay to the New York
   21  state higher education services corporation and the state university  of
   22  New  York or the city university of New York respectively that amount of
   23  overpayments of tax imposed by article twenty-two of  this  chapter  and
   24  the interest on such amount which is certified to the comptroller by the
   25  commissioner as the amount to be credited against the amount of defaults
   26  in  repayment  of guaranteed student loans and state university loans or
   27  city university loans  pursuant  to  subdivision  five  of  section  one
   28  hundred  seventy-one-d and subdivision six of section one hundred seven-
   29  ty-one-e of this article, (iii) and except further that, notwithstanding
   30  any law, the comptroller shall credit to the revenue arrearage  account,
   31  pursuant  to  section ninety-one-a of the state finance law, that amount
   32  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
   33  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
   34  thereon, which is certified to the comptroller by  the  commissioner  as
   35  the  amount  to  be credited against a past-due legally enforceable debt
   36  owed to a state agency pursuant to paragraph (a) of subdivision  six  of
   37  section one hundred seventy-one-f of this article, provided, however, he
   38  shall  credit  to  the  special  offset  fiduciary  account, pursuant to
   39  section ninety-one-c of the state finance law, any such amount  credita-
   40  ble  as  a liability as set forth in paragraph (b) of subdivision six of
   41  section one hundred seventy-one-f  of  this  article,  (iv)  and  except
   42  further  that  the  comptroller  shall  pay to the city of New York that
   43  amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
   44  two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
   45  interest thereon that is certified to the comptroller by the commission-
   46  er as the amount to be credited against city of  New  York  tax  warrant
   47  judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
   48  article, (v) and except further that the  comptroller  shall  pay  to  a
   49  non-obligated  spouse that amount of overpayment of tax imposed by arti-
   50  cle twenty-two of this chapter and the interest on such amount which has
   51  been credited pursuant to section one hundred seventy-one-c, one hundred
   52  seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
   53  one  hundred seventy-one-l of this article and which is certified to the
   54  comptroller by the commissioner as the  amount  due  such  non-obligated
   55  spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
   56  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
       A. 5209                            10
    1  a like amount which the comptroller shall pay into the treasury  to  the
    2  credit  of  the  general  fund  from amounts subsequently payable to the
    3  department of social services, the state university  of  New  York,  the
    4  city  university  of  New  York, or the higher education services corpo-
    5  ration, or the revenue arrearage account  or  special  offset  fiduciary
    6  account  pursuant  to  section ninety-one-a or ninety-one-c of the state
    7  finance law, as the case may be, whichever had been credited the  amount
    8  originally  withheld  from  such  overpayment, and (vii) with respect to
    9  amounts originally withheld from such overpayment  pursuant  to  section
   10  one  hundred  seventy-one-l  of this article and paid to the city of New
   11  York, the comptroller shall collect a like amount from the city  of  New
   12  York.
   13    S  7-a.  Subdivision  1 of section 171-a of the tax law, as amended by
   14  section 54 of part A of chapter 59 of the laws of 2014,  is  amended  to
   15  read as follows:
   16    1.  All  taxes,  interest, penalties and fees collected or received by
   17  the commissioner or the commissioner's duly authorized agent under arti-
   18  cles nine (except section one hundred eighty-two-a thereof and except as
   19  otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
   20  twelve-A  (except  as  otherwise provided in section two hundred eighty-
   21  four-d thereof), thirteen, thirteen-A (except as otherwise  provided  in
   22  section  three  hundred  twelve  thereof),  eighteen,  nineteen,  twenty
   23  (except as otherwise provided in section four hundred eighty-two  there-
   24  of),  [twenty-one,] twenty-two, [twenty-six,] twenty-six-B, twenty-eight
   25  (except as otherwise provided in section eleven hundred  two  or  eleven
   26  hundred  three thereof), twenty-eight-A, thirty-one (except as otherwise
   27  provided in section fourteen hundred twenty-one  thereof),  thirty-three
   28  and  thirty-three-A  of  this  chapter  shall  be deposited daily in one
   29  account with such responsible banks, banking houses or  trust  companies
   30  as  may  be  designated  by  the comptroller, to the credit of the comp-
   31  troller. Such an account may be established  in  one  or  more  of  such
   32  depositories.  Such  deposits  shall be kept separate and apart from all
   33  other money in the possession of the comptroller. The comptroller  shall
   34  require  adequate  security  from  all  such  depositories. Of the total
   35  revenue collected or received under such articles of this  chapter,  the
   36  comptroller  shall  retain in the comptroller's hands such amount as the
   37  commissioner may determine to be necessary for refunds or reimbursements
   38  under such articles of this chapter out of which amount the  comptroller
   39  shall  pay  any  refunds  or  reimbursements to which taxpayers shall be
   40  entitled under the provisions of such  articles  of  this  chapter.  The
   41  commissioner  and  the  comptroller  shall maintain a system of accounts
   42  showing the amount of revenue collected or received  from  each  of  the
   43  taxes  imposed  by  such  articles. The comptroller, after reserving the
   44  amount to pay such refunds or reimbursements, shall, on  or  before  the
   45  tenth  day  of  each month, pay into the state treasury to the credit of
   46  the general fund all revenue deposited under  this  section  during  the
   47  preceding  calendar  month  and remaining to the comptroller's credit on
   48  the last day of such preceding month, (i) except  that  the  comptroller
   49  shall  pay  to  the  state  department of social services that amount of
   50  overpayments of tax imposed by article twenty-two of  this  chapter  and
   51  the interest on such amount which is certified to the comptroller by the
   52  commissioner  as  the  amount  to  be  credited against past-due support
   53  pursuant to subdivision six of section one hundred seventy-one-c of this
   54  article, (ii) and except that the comptroller shall pay to the New  York
   55  state  higher education services corporation and the state university of
   56  New York or the city university of New York respectively that amount  of
       A. 5209                            11
    1  overpayments  of  tax  imposed by article twenty-two of this chapter and
    2  the interest on such amount which is certified to the comptroller by the
    3  commissioner as the amount to be credited against the amount of defaults
    4  in  repayment  of guaranteed student loans and state university loans or
    5  city university loans  pursuant  to  subdivision  five  of  section  one
    6  hundred  seventy-one-d and subdivision six of section one hundred seven-
    7  ty-one-e of this article, (iii) and except further that, notwithstanding
    8  any law, the comptroller shall credit to the revenue arrearage  account,
    9  pursuant  to  section ninety-one-a of the state finance law, that amount
   10  of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
   11  ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
   12  thereon, which is certified to the comptroller by  the  commissioner  as
   13  the  amount  to  be credited against a past-due legally enforceable debt
   14  owed to a state agency pursuant to paragraph (a) of subdivision  six  of
   15  section one hundred seventy-one-f of this article, provided, however, he
   16  shall  credit  to  the  special  offset  fiduciary  account, pursuant to
   17  section ninety-one-c of the state finance law, any such amount  credita-
   18  ble  as  a liability as set forth in paragraph (b) of subdivision six of
   19  section one hundred seventy-one-f  of  this  article,  (iv)  and  except
   20  further  that  the  comptroller  shall  pay to the city of New York that
   21  amount of overpayment of tax imposed by article  nine,  nine-A,  twenty-
   22  two,  thirty, thirty-A, thirty-B or thirty-three of this chapter and any
   23  interest thereon that is certified to the comptroller by the commission-
   24  er as the amount to be credited against city of  New  York  tax  warrant
   25  judgment  debt  pursuant  to  section  one hundred seventy-one-l of this
   26  article, (v) and except further that the  comptroller  shall  pay  to  a
   27  non-obligated  spouse that amount of overpayment of tax imposed by arti-
   28  cle twenty-two of this chapter and the interest on such amount which has
   29  been credited pursuant to section one hundred seventy-one-c, one hundred
   30  seventy-one-d, one hundred seventy-one-e, one hundred  seventy-one-f  or
   31  one  hundred seventy-one-l of this article and which is certified to the
   32  comptroller by the commissioner as the  amount  due  such  non-obligated
   33  spouse  pursuant  to  paragraph  six  of  subsection  (b) of section six
   34  hundred fifty-one of this chapter; and (vi) the comptroller shall deduct
   35  a like amount which the comptroller shall pay into the treasury  to  the
   36  credit  of  the  general  fund  from amounts subsequently payable to the
   37  department of social services, the state university  of  New  York,  the
   38  city  university  of  New  York, or the higher education services corpo-
   39  ration, or the revenue arrearage account  or  special  offset  fiduciary
   40  account  pursuant  to  section ninety-one-a or ninety-one-c of the state
   41  finance law, as the case may be, whichever had been credited the  amount
   42  originally  withheld  from  such  overpayment, and (vii) with respect to
   43  amounts originally withheld from such overpayment  pursuant  to  section
   44  one  hundred  seventy-one-l  of this article and paid to the city of New
   45  York, the comptroller shall collect a like amount from the city  of  New
   46  York.
   47    S  8. Subdivisions (c) and (d) of section 522 of the tax law, as added
   48  by chapter 170 of the laws of 1994, are amended to read as follows:
   49    (c) Denial, suspension and revocation. The  commissioner,  for  cause,
   50  may  deny  a license and suspend or revoke any license issued under this
   51  section, after an opportunity for a hearing has been afforded the carri-
   52  er; provided, however, that a  license  may  be  denied  or  it  may  be
   53  suspended  or  revoked for failure to file a return as required pursuant
   54  to this article or for nonpayment of moneys due under this article prior
   55  to a hearing. A violation of any of the provisions of this  article  [or
   56  article  twenty-one of this chapter] or of any rule or regulation of the
       A. 5209                            12
    1  commissioner promulgated under this article [or such article twenty-one]
    2  shall constitute sufficient cause for the denial, suspension or  revoca-
    3  tion  of a license. In addition, if the commissioner enters into a coop-
    4  erative  agreement  with  other  jurisdictions  pursuant to section five
    5  hundred twenty-eight of this  article,  the  commissioner  may  deny  an
    6  application  for license where a license previously issued to the appli-
    7  cant is under suspension or revocation by any member jurisdiction and  a
    8  license  may  be  revoked  or  suspended for failure to comply with such
    9  agreement. A denial, revocation or suspension  of  a  license  shall  be
   10  final  unless  the applicant or licensee shall, within thirty days after
   11  the giving of notice of such denial, revocation or suspension,  petition
   12  the  division  of  tax  appeals for a hearing in accordance with article
   13  forty of this chapter. If the commissioner  enters  into  a  cooperative
   14  agreement  pursuant to such section five hundred twenty-eight, notice of
   15  a hearing shall be given and a hearing held within any time restrictions
   16  prescribed in such agreement.
   17    (d) Trip permits. In lieu of the license and  decal  provided  for  in
   18  subdivision  (a)  of  this  section,  any carrier, except as hereinafter
   19  limited, may apply to the commissioner for a trip permit for any  quali-
   20  fied  motor  vehicle to be operated by him OR HER on the public highways
   21  of this state. Application for the trip permit shall be made on  a  form
   22  prescribed by the commissioner and shall contain such information as the
   23  commissioner  shall  require.  The application shall be accompanied by a
   24  fee of twenty-five dollars for each qualified motor vehicle.  Each  trip
   25  permit shall be valid for a period of seventy-two hours from the time of
   26  its  issuance. The issuance of a trip permit for a qualified motor vehi-
   27  cle shall exempt the carrier from the requirement of filing returns  and
   28  payment  of  the taxes imposed by this article and section three hundred
   29  one-h of this chapter on the operation of such qualified  motor  vehicle
   30  for  the effective period of the permit but no refund application may be
   31  filed on account of trip permit applications. [Provided,  however,  that
   32  in order for any person liable for the tax to claim such exemption, such
   33  person  must  retain  a  copy  of the trip permit in his records for the
   34  complete period of time required by section five hundred seven  of  this
   35  chapter.]  A  carrier may not apply for more than ten trip permits under
   36  this section during a single calendar year.
   37    S 9. Section 528 of the tax law, as added by chapter 170 of  the  laws
   38  of  1994,  subdivision (b) as amended by section 35 of part K of chapter
   39  61 of the laws of 2011, is amended to read as follows:
   40    S 528. Procedure, administration and disposition  of  revenues.    (a)
   41  [General.  The provisions of subdivision two of section five hundred six
   42  and sections five hundred seven through five  hundred  fifteen  of  this
   43  chapter  (excluding sections five hundred eight, five hundred twelve and
   44  five hundred thirteen) shall apply to the  provisions  of  this  article
   45  with  the  same  force and effect as if the language of such subdivision
   46  and sections had been incorporated in full into  this  article  and  had
   47  expressly  referred  to the tax under this article, except to the extent
   48  that any such provision is either inconsistent with or not  relevant  to
   49  this article or inconsistent with a provision of any agreement which the
   50  commissioner  enters  into  pursuant to subdivision (b) of this section,
   51  with such modification as may be necessary to adapt the language of such
   52  provisions to the  tax  imposed  by  this  article,  provided  that  (1)
   53  notwithstanding  such  section  five hundred ten and subdivision four of
   54  section two thousand six of this chapter, a determination,  as  provided
   55  in  such  section  five hundred ten, relating to the tax imposed by this
   56  article, shall finally and conclusively fix such tax, unless the  person
       A. 5209                            13
    1  against  whom  it is assessed shall, within thirty days after the giving
    2  of notice of such determination, petition the division  of  tax  appeals
    3  for  a  hearing,  or  unless  the commissioner on the commissioner's own
    4  motion  shall  redetermine the same; (2) the term "vehicular unit" shall
    5  be read as "qualified motor vehicle"; (3)  if  the  commissioner  enters
    6  into  a  cooperative  agreement  under  this  section,  the reference in
    7  section five hundred fourteen-a of this chapter  to  the  United  States
    8  postmark  shall  include a postmark made by the Canadian postal service;
    9  and (4) if the commissioner enters into a  cooperative  agreement  under
   10  this  section, for purposes of applying subdivision four of section five
   11  hundred fourteen of this chapter, the banks,  banking  houses  or  trust
   12  companies  which  may  be designated by the commissioner may include any
   13  such banks, banking houses or  trust  companies  designated  or  seeking
   14  designation  by  other member jurisdictions. For purposes of determining
   15  the amount of tax due in accordance with section  five  hundred  ten  of
   16  this  chapter  as  incorporated  by  this  subdivision, any return filed
   17  before the last day prescribed for its filing  shall  be  deemed  to  be
   18  filed  on  such  last day. The commissioner is authorized to provide for
   19  the joint administration, in whole or in part, of  the  tax  imposed  by
   20  article twenty-one of this chapter and the tax imposed by this article.
   21    (b)]   Cooperative   agreements.   Notwithstanding   any  inconsistent
   22  provision of law, the commissioner is authorized to enter into a cooper-
   23  ative agreement with other states, the District of Columbia or provinces
   24  or territories of Canada for the administration of the  tax  imposed  by
   25  this article and similar taxes imposed by other member jurisdictions and
   26  for  the  reporting  and  payment  of  tax  to a single base state and a
   27  proportional sharing of revenue of taxes relating to fuel use among  the
   28  jurisdictions where a qualified motor vehicle is operated. The agreement
   29  may  provide  for  determining  the  base  state  for carriers, carriers
   30  records requirements, audit procedures, exchange of information, persons
   31  eligible for tax licensing, defining qualified motor vehicles, determin-
   32  ing if bonding is required and requiring bonds to secure the tax imposed
   33  by this article and similar taxes imposed by other member jurisdictions,
   34  specifying reporting requirements and periods including defining uniform
   35  penalty and interest rates for late reporting, determining  methods  for
   36  collecting  and  forwarding  of taxes, interest and penalties to another
   37  jurisdiction, notice and timing of hearings and other provisions as will
   38  facilitate the administration of the agreement.   The commissioner  may,
   39  pursuant  to  the terms of the agreement, forward to the proper officers
   40  of another member jurisdiction any  information  in  the  commissioner's
   41  possession  relating to the manufacture, receipt, sale, use, transporta-
   42  tion or shipment of motor fuel or diesel motor fuel by  any  person  and
   43  may share any information relating to the administration of taxes pursu-
   44  ant  to the agreement with such officers.  The commissioner may disclose
   45  to the proper officers of another member jurisdiction  the  location  of
   46  offices,  motor  vehicles and other real and personal property of carri-
   47  ers. The agreement may provide for each member jurisdiction to audit the
   48  records of persons based in the member jurisdiction and determine  taxes
   49  due each member jurisdiction. The commissioner may adopt rules and regu-
   50  lations  for  the  administration  and  enforcement of the agreement. In
   51  connection with the administration of taxes  under  such  a  cooperative
   52  agreement,  the  commissioner  may  enter  into  an agreement with other
   53  member jurisdictions and any banks, banking houses, trust  companies  or
   54  other similar institutions with respect to the payment of any tax, fees,
   55  penalty  or  interest  to such banks, banking houses, trust companies or
   56  similar institutions and the filing of returns  and  reports  with  such
       A. 5209                            14
    1  banks,  banking houses, trust companies or similar institutions as agent
    2  of the commissioner and such other member jurisdictions. Pursuant  to  a
    3  written  agreement made with one or more of the appropriate departments,
    4  agencies,  officers  or  instrumentalities  of  other jurisdictions, the
    5  commissioner may let contracts for provision of  such  services  to  the
    6  department  and  to one or more of such entities of other jurisdictions;
    7  provided, that provisions shall be made in all such agreements with  the
    8  participating governmental entities and in all such contracts let by the
    9  commissioner  for  the  assumption  by each of the participating govern-
   10  mental entities of sole responsibility for its  proportionate  share  of
   11  the  costs  under  the  terms  of  such  contract.  The commissioner may
   12  contract for such services jointly with and pursuant to a  contract  let
   13  by  the  appropriate  department,  agency, officer or instrumentality of
   14  another jurisdiction; provided that (1) the commissioner  shall  approve
   15  the  proposed  terms  and  conditions  of  all  such  joint governmental
   16  contracts, (2) the letting of such joint governmental contract shall  be
   17  based  on  invitation  of  competitive  bids  or  proposals, and (3) the
   18  participation by the department in any  such  joint  contract  shall  be
   19  preceded  by  an  evaluation  and finding in writing by the commissioner
   20  that a reasonable potential exists for the saving of costs by the state,
   21  by means of such joint governmental contract.
   22    [(c)] (B) Rate changes. In the event the rate  of  tax  imposed  under
   23  this article or under section three hundred one-h of this chapter or the
   24  rate  of  surcharge imposed on such tax changes and such change does not
   25  coincide with the beginning of a reporting period, the rates of tax  and
   26  surcharge  for  the reporting period which includes such change shall be
   27  equal to the sum of the respective rates otherwise  applicable  in  each
   28  month  of  the  reporting  period divided by the number of months in the
   29  reporting period.
   30    [(d)] (C) Construction. In the event the commissioner, pursuant to the
   31  authority of this  article,  enters  into  a  cooperative  agreement  as
   32  provided in this section, the commissioner shall carry out any provision
   33  of such agreement required for continued New York state participation in
   34  such  agreement, to the extent not inconsistent with a specific require-
   35  ment of this article or any other provision of the laws and the  consti-
   36  tution of the state of New York.
   37    S 10. Section 1815 of the tax law, as amended by section 29 of subpart
   38  I  of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara-
   39  graph (A) of paragraph 1 of subdivision (a)  as  separately  amended  by
   40  section  5  of part K-1 of chapter 57 of the laws of 2009, is amended to
   41  read as follows:
   42    S 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall
   43  be unlawful for any person to:
   44    (A) [(i) Use or cause or permit to be used, any public highway in this
   45  state for the operation of a motor vehicle subject to the provisions  of
   46  article  twenty-one  of  this  chapter  without  first  applying for and
   47  obtaining the certificate of registration required under such article or
   48  a decal that has been suspended or revoked or  that  was  issued  for  a
   49  motor  vehicle other than the one on which affixed. The operation of any
   50  motor vehicle on any public  highway  of  this  state  without  a  decal
   51  required under such article shall be presumptive evidence that a certif-
   52  icate  of  registration  or  decal  has not been obtained for such motor
   53  vehicle;
   54    (ii)] Use or cause or permit to be used, any public  highway  in  this
   55  state  for  the  operation  of  a qualified motor vehicle subject to the
   56  provisions of article twenty-one-A of this chapter without first obtain-
       A. 5209                            15
    1  ing the license and decal required pursuant to such article or to  carry
    2  or  cause  or  permit  to  be carried upon any qualified motor vehicle a
    3  license or decal which has been suspended or revoked or which was issued
    4  for  a  qualified motor vehicle other than the one on which carried. The
    5  operation of any qualified motor vehicle on any public highway  of  this
    6  state  without carrying thereon the license or decal required under such
    7  article shall be presumptive evidence that a license or  decal  has  not
    8  been obtained for such qualified motor vehicle;
    9    (B) [Operate, or cause or permit to be operated, on any public highway
   10  any  motor  vehicle  subject  to the provisions of article twenty-one of
   11  this chapter having an actual gross or unloaded weight in excess of  the
   12  gross  or  unloaded  weight set forth on the certificate of registration
   13  issued for such motor vehicle;
   14    (C)] Fail to deliver or surrender, pursuant to the provisions of arti-
   15  cle [twenty-one or] twenty-one-A of this chapter or any  rule  or  regu-
   16  lation promulgated by the commissioner, a certificate of registration or
   17  license  or  decal  to such commissioner, or any person directed by such
   18  commissioner to take possession thereof;
   19    [(D)] (C) Fail to keep records of  operations  of  motor  vehicles  or
   20  qualified motor vehicles as the commissioner shall prescribe;
   21    [(E)] (D) Violate any other provision of article [twenty-one or] twen-
   22  ty-one-A  of  this  chapter or any rule or regulation promulgated there-
   23  under.
   24    (2) Any person who violates any provision of this subdivision, upon  a
   25  first conviction shall be subject to a fine of not less than one hundred
   26  dollars  or  more  than  two hundred fifty dollars; and upon a second or
   27  subsequent conviction to a fine of  not  less  than  two  hundred  fifty
   28  dollars  or  more  than  five hundred dollars or by imprisonment for not
   29  more than ten days. Except as otherwise provided by law such a violation
   30  shall not be a crime and the  penalty  or  punishment  imposed  therefor
   31  shall  not  be  deemed  for  any  purpose a penal or criminal penalty or
   32  punishment and shall not impose any disability upon or affect or  impair
   33  the  credibility  as  a  witness,  or otherwise, of any person convicted
   34  thereof.
   35    (3) For the purposes of conferring jurisdiction upon courts and police
   36  officers, and on the officers specified in subdivision four  of  section
   37  2.10  of  the criminal procedure law and on judicial officers generally,
   38  such violations shall be deemed traffic infractions and for such purpose
   39  only all provisions of law relating to traffic infractions  shall  apply
   40  to  such  violations;  provided, however, that the commissioner of motor
   41  vehicles, any hearing officer appointed by him OR HER, or  any  adminis-
   42  trative  tribunal  authorized  to  hear  and  determine  any  charges or
   43  offenses which are traffic infractions shall not  have  jurisdiction  of
   44  such infractions.
   45    (4)  Upon  the  conviction of any person for a violation of any of the
   46  provisions of this subdivision, the trial court  or  the  clerk  thereof
   47  shall  within  forty-eight  hours  certify  the facts of the case to the
   48  commissioner and such certificate shall be presumptive evidence  of  the
   49  facts  recited  therein.  If  any such conviction shall be reversed upon
   50  appeal therefrom, the person whose conviction has been so  reversed  may
   51  serve  upon  the  commissioner a certified copy of the order of reversal
   52  and the commissioner shall thereupon record the same.
   53    (b) An official weigh slip or ticket issued and certified by any truck
   54  weigher in the employ of the department of transportation or by any duly
   55  licensed weight master shall constitute  prima  facie  evidence  of  the
   56  information therein set forth and of the operation of the vehicle there-
       A. 5209                            16
    1  in  described  upon  a public highway and shall be admissible before any
    2  court in any violation proceeding or criminal proceeding.
    3    S  11.  Paragraph (c) of subdivision 4-a of section 510 of the vehicle
    4  and traffic law, as added by section 10 of part J of chapter 62  of  the
    5  laws of 2003, is amended to read as follows:
    6    (c) Upon receipt of notification from a traffic and parking violations
    7  agency  of  the  failure  of a person to appear within sixty days of the
    8  return date or new subsequent adjourned date, pursuant to an  appearance
    9  ticket charging said person with a violation of:
   10    (i)  any  of  the  provisions  of this chapter except one for parking,
   11  stopping or standing and except those violations described in paragraphs
   12  (a), (b), (d), (e) and (f) of subdivision two of section  three  hundred
   13  seventy-one of the general municipal law;
   14    (ii)  [section five hundred two or subdivision (a) of section eighteen
   15  hundred fifteen of the tax law;
   16    (iii)] section fourteen-f (except paragraph (b) of subdivision four of
   17  section fourteen-f), two hundred eleven or two  hundred  twelve  of  the
   18  transportation law; or
   19    [(iv)]  (III)  any  lawful  ordinance or regulation made by a local or
   20  public authority relating to traffic (except one for  parking,  stopping
   21  or  standing)  or the failure to pay a fine imposed for such a violation
   22  by a traffic and parking violations agency, the commissioner or  his  or
   23  her  agent may suspend the driver's license or privileges of such person
   24  pending receipt of notice from the agency that such person has  appeared
   25  in  response  to  such  appearance  ticket  or  has paid such fine. Such
   26  suspension shall take effect no less than thirty days from the day  upon
   27  which  notice  thereof  is  sent by the commissioner to the person whose
   28  driver's license or privileges  are  to  be  suspended.  Any  suspension
   29  issued  pursuant to this paragraph shall be subject to the provisions of
   30  paragraph (j-1) of subdivision two of section five hundred three of this
   31  [chapter] TITLE.
   32    S 12. Subdivision 3 of section 514 of the vehicle and traffic law,  as
   33  amended  by  section  11 of part J of chapter 62 of the laws of 2003, is
   34  amended to read as follows:
   35    3. (a) Upon the failure of a person to appear or answer, within  sixty
   36  days of the return date or any subsequent adjourned date, or the failure
   37  to  pay a fine imposed by a court, pursuant to a summons charging him or
   38  her with a violation of any of the provisions of  this  chapter  (except
   39  one  for  parking,  stopping  or standing), [section five hundred two or
   40  five hundred twelve of the tax law,]  section  fourteen-f,  two  hundred
   41  eleven  or  two  hundred twelve of the transportation law or of any law,
   42  ordinance, rule or regulation made by a  local  authority,  relating  to
   43  traffic  (except  for parking, stopping or standing), the trial court or
   44  the clerk thereof shall within ten days certify that fact to the commis-
   45  sioner, in the manner and form prescribed by the commissioner, who shall
   46  record the same in his or her office. Thereafter and upon the appearance
   47  of any such person in response to such summons or  the  receipt  of  the
   48  fine  by the court, the trial court or the clerk thereof shall forthwith
   49  certify that fact to the commissioner, in the manner and form prescribed
   50  by the commissioner; provided, however, no such certification  shall  be
   51  made  unless  the  court has collected the termination of suspension fee
   52  required to be paid pursuant to paragraph (j-1) of  subdivision  two  of
   53  section five hundred three of this [chapter] TITLE.
   54    (b)  Upon  the  failure  of a person to appear or answer, within sixty
   55  days of the return date or any subsequent adjourned date, or the failure
       A. 5209                            17
    1  to pay a fine imposed by a traffic and parking violations agency  pursu-
    2  ant to a summons charging him or her with a violation of:
    3    (1)  any  of  the  provisions  of this chapter except one for parking,
    4  stopping or standing and except those violations described in paragraphs
    5  (a), (b), (d), (e) and (f) of subdivision two of section  three  hundred
    6  seventy-one of the general municipal law;
    7    (2)  [section  five hundred two or subdivision (a) of section eighteen
    8  hundred fifteen of the tax law;
    9    (3)] section fourteen-f (except paragraph (b) of subdivision  four  of
   10  section  fourteen-f),  two  hundred  eleven or two hundred twelve of the
   11  transportation law; or
   12    [(4)] (3) any lawful ordinance or regulation made by a local or public
   13  authority relating to traffic  (except  one  for  parking,  stopping  or
   14  standing);
   15  the clerk thereof shall within ten days certify that fact to the commis-
   16  sioner, in the manner and form prescribed by the commissioner, who shall
   17  record the same in his or her office. Thereafter and upon the appearance
   18  of  any  such  person  in response to such summons or the receipt of the
   19  fine by the agency, the traffic and parking  violations  agency  or  the
   20  clerk  thereof shall forthwith certify that fact to the commissioner, in
   21  the manner and form prescribed by the commissioner;  provided,  however,
   22  no  such  certification  shall  be  made  unless the traffic and parking
   23  violations agency  has  collected  the  termination  of  suspension  fee
   24  required  to  be  paid pursuant to paragraph (j-1) of subdivision two of
   25  section five hundred three of this [chapter] TITLE.
   26    S 13. Subdivision (b) of section 524 of the tax law is REPEALED.
   27    S 14. Subdivision (d) of section 524 of the tax  law,  as  amended  by
   28  chapter 309 of the laws of 1996, is amended to read as follows:
   29    (d)  Erroneous payment. Whenever the commissioner shall determine that
   30  any moneys received under the provisions of this article  were  paid  in
   31  error,  he  or  she  may cause the same to be refunded or credited. Such
   32  moneys received under the provisions of this article which  the  commis-
   33  sioner  shall  determine were paid in error, may be refunded or credited
   34  out of funds in the custody of the comptroller to  the  credit  of  such
   35  taxes  provided  an  application therefor is filed with the commissioner
   36  within four years from the time the erroneous payment was made[,  except
   37  if an agreement under the provisions of section five hundred ten of this
   38  chapter as made applicable to the tax imposed by this article by section
   39  five  hundred  twenty-eight  of  this  article (extending the period for
   40  determination of tax imposed by this article) is made within  the  four-
   41  year  period for the filing of an application for refund provided for in
   42  this subdivision, the period for filing an application for refund  shall
   43  not expire prior to six months after the expiration of the period within
   44  which  a  determination  may  be  made  pursuant to the agreement or any
   45  extension thereof].
   46    S 15. Section 525 of the tax law, as added by chapter 170 of the  laws
   47  of 1994, is amended to read as follows:
   48    S  525.  Exemptions. (a) General. The provisions of this article shall
   49  not apply to any qualified motor vehicle[:
   50    (1) Which] WHICH is a road roller, tractor crane, truck  crane,  power
   51  shovel, road building machine, snow plow, road sweeper, sand spreader or
   52  well driller.
   53    [(2)  Which is described in section five hundred four of this chapter,
   54  except subdivision four of such section.]
   55    (b) Omnibus carriers. (1) An omnibus carrier shall not be required  to
   56  apply  for  a  license and decal or decals for a qualified motor vehicle
       A. 5209                            18
    1  which is an omnibus operated on a public highway in this state;  except,
    2  if  the  commissioner enters into a cooperative agreement under subdivi-
    3  sion [(b)] (A) of section five hundred twenty-eight of this article, the
    4  commissioner  may, pursuant to such agreement, require such a carrier to
    5  be licensed and obtain such decal or decals with respect to such a vehi-
    6  cle.
    7    (2) The taxes imposed by this article shall not apply  to  motor  fuel
    8  and  diesel motor fuel used by an omnibus carrier in the operation of an
    9  omnibus in local transit service in this state, as described under para-
   10  graph (d) of subdivision three of section two hundred  eighty-nine-c  of
   11  this chapter, pursuant to a certificate of public convenience and neces-
   12  sity  issued  by  the commissioner of transportation of this state or by
   13  the interstate commerce commission of the United States or pursuant to a
   14  contract, franchise or consent between such carrier and a city having  a
   15  population  of  more than one million inhabitants, or any agency of such
   16  city.
   17    (c) Effect of cooperative agreement. Notwithstanding subdivisions  (a)
   18  and  (b) of this section, in the event that the commissioner enters into
   19  a cooperative agreement under subdivision  [(b)]  (A)  of  section  five
   20  hundred  twenty-eight  of  this  article,  the  commissioner may issue a
   21  license and decal or decals with respect  to  qualified  motor  vehicles
   22  described in subdivisions (a) and (b) of this section which are based in
   23  this  state  for  the purpose of reporting and payment of tax imposed by
   24  other member jurisdictions with respect to such  qualified  motor  vehi-
   25  cles.
   26    S  16. Section 1825 of the tax law, as amended by section 89 of part A
   27  of chapter 59 of the laws of 2014, is amended to read as follows:
   28    S 1825. Violation of secrecy provisions of the  tax  law.--Any  person
   29  who  violates  the  provisions of subdivision (b) of section twenty-one,
   30  subdivision one of section two hundred two, subdivision eight of section
   31  two hundred eleven, subdivision (a) of section three  hundred  fourteen,
   32  subdivision  one  or  two  of section four hundred thirty-seven, section
   33  four hundred eighty-seven, [subdivision  one  or  two  of  section  five
   34  hundred  fourteen,]  subsection (e) of section six hundred ninety-seven,
   35  subsection (a) of section nine hundred ninety-four, subdivision  (a)  of
   36  section  eleven  hundred forty-six, section twelve hundred eighty-seven,
   37  subdivision (a) of section fourteen hundred eighteen, subdivision (a) of
   38  section fifteen hundred eighteen, subdivision  (a)  of  section  fifteen
   39  hundred  fifty-five  of  this  chapter,  and  subdivision (e) of section
   40  11-1797 of the administrative code of the city  of  New  York  shall  be
   41  guilty of a misdemeanor.
   42    S  17.  Paragraph  (a)  of  subdivision 3 of section 89-b of the state
   43  finance law, as amended by section 8 of part C of chapter 57 of the laws
   44  of 2014, is amended to read as follows:
   45    (a) The special obligation reserve and payment account  shall  consist
   46  (i)  of all moneys required to be deposited in the dedicated highway and
   47  bridge trust fund pursuant to the provisions  of  sections  two  hundred
   48  five,  two  hundred  eighty-nine-e,  three  hundred one-j, [five hundred
   49  fifteen] and eleven hundred sixty-seven of the  tax  law,  section  four
   50  hundred  one  of  the vehicle and traffic law, and section thirty-one of
   51  chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
   52  fees, fines or penalties collected by the commissioner of transportation
   53  pursuant to section fifty-two, section three hundred twenty-six, section
   54  eighty-eight of the highway law, subdivision fifteen  of  section  three
   55  hundred  eighty-five of the vehicle and traffic law, section [two of the
   56  chapter] NINE OF PART U1 OF CHAPTER SIXTY-TWO of the laws of  two  thou-
       A. 5209                            19
    1  sand  three  [that  amended  this paragraph], subdivision (d) of section
    2  three hundred four-a, paragraph one of subdivision (a)  and  subdivision
    3  (d)  of  section  three  hundred five, subdivision six-a of section four
    4  hundred  fifteen and subdivision (g) of section twenty-one hundred twen-
    5  ty-five of the vehicle and traffic law, section fifteen of this chapter,
    6  excepting moneys deposited with the  state  on  account  of  betterments
    7  performed  pursuant  to  subdivision twenty-seven or subdivision thirty-
    8  five of section ten of the highway law, and  sections  ninety-four,  one
    9  hundred  thirty-five,  one hundred forty-four and one hundred forty-five
   10  of the transportation law, (iii) any moneys collected by the  department
   11  of  transportation  for services provided pursuant to agreements entered
   12  into in accordance with section ninety-nine-r of the  general  municipal
   13  law,  and (iv) any other moneys collected therefor or credited or trans-
   14  ferred thereto from any other fund, account or source.
   15    S 18. Paragraph (a) of subdivision 3 of  section  89-b  of  the  state
   16  finance law, as amended by section 9 of part C of chapter 57 of the laws
   17  of 2014, is amended to read as follows:
   18    (a)  The  special obligation reserve and payment account shall consist
   19  (i) of all moneys required to be deposited in the dedicated highway  and
   20  bridge  trust  fund  pursuant  to the provisions of sections two hundred
   21  eighty-nine-e, three hundred one-j, [five hundred  fifteen]  and  eleven
   22  hundred  sixty-seven  of  the  tax  law, section four hundred one of the
   23  vehicle and traffic law, and section thirty-one of chapter fifty-six  of
   24  the  laws  of  nineteen  hundred  ninety-three,  (ii) all fees, fines or
   25  penalties collected by the commissioner of  transportation  pursuant  to
   26  section  fifty-two,  section  three  hundred twenty-six, section eighty-
   27  eight of the highway law, subdivision fifteen of section  three  hundred
   28  eighty-five  of  the  vehicle  and  traffic law, section fifteen of this
   29  chapter, excepting moneys deposited with the state on account of better-
   30  ments performed pursuant  to  subdivision  twenty-seven  or  subdivision
   31  thirty-five of section ten of the highway law, and sections ninety-four,
   32  one  hundred  thirty-five, one hundred forty-four and one hundred forty-
   33  five of the transportation  law,  (iii)  any  moneys  collected  by  the
   34  department  of  transportation  for services provided pursuant to agree-
   35  ments entered into in  accordance  with  section  ninety-nine-r  of  the
   36  general  municipal  law, and (iv) any other moneys collected therefor or
   37  credited or transferred thereto from any other fund, account or source.
   38    S 19. Subdivision 4 of section 2006 of the  tax  law,  as  amended  by
   39  chapter 170 of the laws of 1994, is amended to read as follows:
   40    4.  To  provide a hearing as a matter of right, to any petitioner upon
   41  such petitioner's request, pursuant to such  rules,  regulations,  forms
   42  and instructions as the tribunal may prescribe, unless a right to such a
   43  hearing  is  specifically  provided  for,  modified or denied by another
   44  provision of this chapter. Where such a request  is  made  by  a  person
   45  seeking review of taxes determined or claimed to be due under this chap-
   46  ter,  the  liability of such person shall become finally and irrevocably
   47  fixed, unless such person, within ninety days from the time such liabil-
   48  ity is assessed, shall petition the division of tax appeals for a  hear-
   49  ing  to  review  such liability [except that, as provided in subdivision
   50  (a) of section five hundred twenty-eight of  this  chapter,  a  determi-
   51  nation relating to the tax imposed by article twenty-one-A of this chap-
   52  ter shall finally and irrevocably fix such tax unless the person against
   53  whom  it  is  assessed  shall petition the division of tax appeals for a
   54  hearing within thirty days after the giving of notice of  such  determi-
   55  nation].
       A. 5209                            20
    1    S  20. This act shall take effect immediately; provided, however, that
    2  the amendments to paragraph (a) of subdivision 3 of section 89-b of  the
    3  state finance law made by section seventeen of this act shall be subject
    4  to the expiration and reversion of such paragraph pursuant to section 13
    5  of part U1 of chapter 62 of the laws of 2003, as amended, when upon such
    6  date  the  provisions of section eighteen of this act shall take effect;
    7  provided further, that the amendments to subdivision 1 of section  171-a
    8  of  the  tax  law, made by section seven of this act shall be subject to
    9  the expiration and reversion of such subdivision, when  upon  such  date
   10  the provisions of section seven-a of this act shall take effect.
   11    S 2. Severability. If any clause, sentence, paragraph, section or part
   12  of  this act shall be adjudged by any court of competent jurisdiction to
   13  be invalid and after exhaustion of  all  further  judicial  review,  the
   14  judgment  shall not affect, impair, or invalidate the remainder thereof,
   15  but shall be confined in its operation to the  clause,  sentence,  para-
   16  graph,  section or part of this act directly involved in the controversy
   17  in which the judgment shall have been rendered.
   18    S 3. This act shall take effect immediately  provided,  however,  that
   19  the  applicable effective date of Parts A through D of this act shall be
   20  as specifically set forth in the last section of such Parts.
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