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.
LBD06121-02-9
A. 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 January
A. 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,
18 thousand twenty; .019 percent for taxable years beginning on or after
19 January first, two thousand twenty and before January first, two thou-
20 sand twenty-one; and zero percent for years beginning on or after Janu-
21 ary first, two thousand twenty-one. (ii) 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] 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).
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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 $10,000
A. 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 D
A. 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-
54 ty-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
1 one] 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-
41 ty-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 amount
A. 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 one
A. 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 the
A. 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 [or
25 article 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, that
A. 6652 14
1 in order for any person liable for the tax to claim such exemption, such
2 person must retain a copy of the trip permit in his records for the
3 complete period of time required by section five hundred seven of this
4 chapter.] 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 six
11 and sections five hundred seven through five hundred fifteen of this
12 chapter (excluding sections five hundred eight, five hundred twelve and
13 five hundred thirteen) shall apply to the provisions of this article
14 with the same force and effect as if the language of such subdivision
15 and sections had been incorporated in full into this article and had
16 expressly referred to the tax under this article, except to the extent
17 that any such provision is either inconsistent with or not relevant to
18 this article or inconsistent with a provision of any agreement which the
19 commissioner enters into pursuant to subdivision (b) of this section,
20 with such modification as may be necessary to adapt the language of such
21 provisions to the tax imposed by this article, provided that (1)
22 notwithstanding such section five hundred ten and subdivision four of
23 section two thousand six of this chapter, a determination, as provided
24 in such section five hundred ten, relating to the tax imposed by this
25 article, shall finally and conclusively fix such tax, unless the person
26 against whom it is assessed shall, within thirty days after the giving
27 of notice of such determination, petition the division of tax appeals
28 for a hearing, or unless the commissioner on the commissioner's own
29 motion shall redetermine the same; (2) the term "vehicular unit" shall
30 be read as "qualified motor vehicle"; (3) if the commissioner enters
31 into a cooperative agreement under this section, the reference in
32 section five hundred fourteen-a of this chapter to the United States
33 postmark shall include a postmark made by the Canadian postal service;
34 and (4) if the commissioner enters into a cooperative agreement under
35 this section, for purposes of applying subdivision four of section five
36 hundred fourteen of this chapter, the banks, banking houses or trust
37 companies which may be designated by the commissioner may include any
38 such banks, banking houses or trust companies designated or seeking
39 designation by other member jurisdictions. For purposes of determining
40 the amount of tax due in accordance with section five hundred ten of
41 this chapter as incorporated by this subdivision, any return filed
42 before the last day prescribed for its filing shall be deemed to be
43 filed on such last day. The commissioner is authorized to provide for
44 the joint administration, in whole or in part, of the tax imposed by
45 article 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 as
A. 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 this
14 state for the operation of a motor vehicle subject to the provisions of
15 article twenty-one of this chapter without first applying for and
16 obtaining the certificate of registration required under such article or
17 a decal that has been suspended or revoked or that was issued for a
18 motor vehicle other than the one on which affixed. The operation of any
19 motor vehicle on any public highway of this state without a decal
20 required under such article shall be presumptive evidence that a certif-
21 icate of registration or decal has not been obtained for such motor
22 vehicle;
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 highway
35 any motor vehicle subject to the provisions of article twenty-one of
36 this chapter having an actual gross or unloaded weight in excess of the
37 gross or unloaded weight set forth on the certificate of registration
38 issued 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 or
A. 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 eighteen
43 hundred 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 to
A. 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 or
13 five 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 eighteen
39 hundred 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 fee
A. 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[, except
14 if an agreement under the provisions of section five hundred ten of this
15 chapter as made applicable to the tax imposed by this article by section
16 five hundred twenty-eight of this article (extending the period for
17 determination of tax imposed by this article) is made within the four-
18 year period for the filing of an application for refund provided for in
19 this subdivision, the period for filing an application for refund shall
20 not expire prior to six months after the expiration of the period within
21 which a determination may be made pursuant to the agreement or any
22 extension 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,
31 except 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 by
A. 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 five
11 hundred 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 hundred
27 fifteen] 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 of
A. 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 subdivision
27 (a) of section five hundred twenty-eight of this chapter, a determi-
28 nation relating to the tax imposed by article twenty-one-A of this chap-
29 ter shall finally and irrevocably fix such tax unless the person against
30 whom it is assessed shall petition the division of tax appeals for a
31 hearing within thirty days after the giving of notice of such determi-
32 nation].
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.