Bill Text: NY A06936 | 2017-2018 | General Assembly | Introduced
Bill Title: Establishes Work-NY by implementing tax credits for various businesses based on hiring and investments.
Spectrum: Partisan Bill (Republican 7-0)
Status: (Introduced - Dead) 2018-06-14 - held for consideration in ways and means [A06936 Detail]
Download: New_York-2017-A06936-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 6936 2017-2018 Regular Sessions IN ASSEMBLY March 24, 2017 ___________ Introduced by M. of A. KOLB, OAKS, GOODELL, RAIA, PALMESANO, LUPINACCI -- 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 43 to read 13 as follows: EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD10278-02-7A. 6936 2 1 § 43. 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 seven- 15 teen and two thousand eighteen if a new employee was receiving unemploy- 16 ment insurance benefits at the time of hire, an additional three thou- 17 sand dollar credit will be allowed for the first full year of 18 employment. 19 (c) Definitions. As used in this section, the following terms shall 20 have the following meanings: 21 (1) "New employee" shall mean any full time employee that causes the 22 total number of employees to increase above base employment or credit 23 employment, whichever is higher. 24 (2) "Base year" shall mean calendar year two thousand seventeen. 25 (3) "Base employment" shall mean the average number of full time 26 employees or full time equivalent employees during the base year. For a 27 new business, base employment shall begin at zero. 28 (4) "Credit employment" shall mean base employment plus the number of 29 new employees for which a credit is earned for the prior tax years. 30 (d) Replacement employees. If a new employee for which a credit was 31 earned leaves the payroll and an employee is hired which brings total 32 employment above base employment but at or below credit employment 33 level, the credit eligibility period for such employee shall be three 34 years minus the amount of time (rounded to the next full month) the 35 employer received the credit for the departing employee. 36 (e) No credit shall be allowed under this section to a taxpayer for 37 any new employee if the taxpayer claims any other credit under this 38 article for such new employee where the basis of such other credit is an 39 increase in employment. 40 § 2. Section 210-B of the tax law is amended by adding a new subdivi- 41 sion 49 to read as follows: 42 49. Hire-NY tax credit. (a) Allowance of credit. A taxpayer will be 43 allowed a credit, to be computed as provided in section forty-three of 44 this chapter, against the tax imposed by this article. 45 (b) Application of credit. The credit allowed under this subdivision 46 for any taxable year may not reduce the tax due for such year to less 47 than the amount prescribed in paragraph (d) of subdivision one of 48 section two hundred ten of this article. However, if the amount of 49 credit allowed under this subdivision for any taxable year reduces the 50 tax to such amount, any amount of credit thus not deductible in such 51 taxable year will be treated as an overpayment of tax to be credited or 52 refunded in accordance with the provisions of section one thousand 53 eighty-six of this chapter. Provided, however, the provisions of 54 subsection (c) of section one thousand eighty-eight of this chapter 55 notwithstanding, no interest will be paid thereon.A. 6936 3 1 § 3. Section 606 of the tax law is amended by adding a new subsection 2 (ccc) to read as follows: 3 (ccc) Hire-NY tax credit. (1) A taxpayer will be allowed a credit, to 4 the extent allowed under section forty-three of this chapter, against 5 the tax imposed by this article. 6 (2) If the amount of the credit allowed under this subsection for any 7 taxable year shall exceed the taxpayer's tax for such year, the excess 8 shall be treated as an overpayment of tax to be credited or refunded in 9 accordance with the provisions of section six hundred eighty-six of this 10 article, provided, however, that no interest shall be paid thereon. 11 § 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606 12 of the tax law is amended by adding a new clause (xliii) to read as 13 follows: 14 (xliii) Hire-NY tax credit Amount of credit under 15 under subsection (ccc) subdivision forty-nine of section 16 two hundred ten-B 17 § 5. This act shall take effect immediately and shall apply to taxable 18 years beginning on or after January 1, 2017. 19 PART B 20 Section 1. Section 606 of the tax law is amended by adding a new 21 subsection (hhh) to read as follows: 22 (hhh) Small business tax credit. (1) General. A qualified taxpayer 23 shall be allowed a credit against the tax imposed by this article equal 24 to six and sixty-five hundredths percent of qualified business income. 25 (2) Definitions. For the purposes of this subsection, the terms: 26 (A) "qualified taxpayer" shall mean a small business as defined by 27 section one hundred thirty-one of the economic development law and who 28 has net business income of less than two hundred fifty thousand dollars. 29 (B) "qualified business income" shall mean ten percent of the business 30 income of the taxpayer as defined in the laws of the United States. 31 (3) If the amount of the credit allowed under this subsection for any 32 taxable year shall exceed the taxpayer's tax for such year, the excess 33 shall be treated as an overpayment of tax to be credited or refunded in 34 accordance with the provisions of section six hundred eighty-six of this 35 article, provided, however, no interest shall be paid thereon. 36 § 2. This act shall take effect immediately and shall apply to taxable 37 years beginning on or after January 1, 2017. 38 PART C 39 Section 1. Subparagraph 1 of paragraph (b) of subdivision 1 of section 40 210 of the tax law, as amended by section 18 of part T of chapter 59 of 41 the laws of 2015, is amended to read as follows: 42 (1) [(i)] The amount prescribed by this paragraph shall be computed 43 at .15 percent for each dollar of the taxpayer's total business capital, 44 or the portion thereof apportioned within the state as hereinafter 45 provided for taxable years beginning before January first, two thousand 46 sixteen. However, in the case of a cooperative housing corporation as 47 defined in the internal revenue code, the applicable rate shall be .04 48 percent until taxable years beginning on or after January first, two 49 thousand twenty. The rate of tax for subsequent tax years shall be as 50 follows: .125 percent for taxable years beginning on or after January 51 first, two thousand sixteen and before January first, two thousand 52 seventeen; .100 percent for taxable years beginning on or after JanuaryA. 6936 4 1 first, two thousand seventeen and before January first, two thousand 2 eighteen; .075 percent for taxable years beginning on or after January 3 first, two thousand eighteen and before January first, two thousand 4 nineteen; .050 percent for taxable years beginning on or after January 5 first, two thousand nineteen and before January first, two thousand 6 twenty; .025 percent for taxable years beginning on or after January 7 first, two thousand twenty and before January first, two thousand twen- 8 ty-one; and zero percent for years beginning on or after January first, 9 two thousand twenty-one. The rate of tax for a qualified New York 10 manufacturer shall be .132 percent for taxable years beginning on or 11 after January first, two thousand fifteen and before January first, two 12 thousand sixteen, .106 percent for taxable years beginning on or after 13 January first, two thousand sixteen and before January first, two thou- 14 sand seventeen, [.085] and zero percent for taxable years beginning on 15 or after January first, two thousand seventeen and [before January16first, two thousand eighteen; .056 percent for taxable years beginning17on or after January first, two thousand eighteen and before January18first, two thousand nineteen; .038 percent for taxable years beginning19on or after January first, two thousand nineteen and before January20first, thousand twenty; .019 percent for taxable years beginning on or21after January first, two thousand twenty and before January first, two22thousand twenty-one; and zero percent for years beginning on or after23January first, two thousand twenty-one. (ii) In no event shall the24amount prescribed by this paragraph exceed three hundred fifty thousand25dollars for qualified New York manufacturers and for all other taxpayers26five million dollars] thereafter. 27 § 2. Paragraph (d) of subdivision 1 of section 210 of the tax law, as 28 amended by section 12 of Part A of chapter 59 of the laws of 2014, 29 subparagraphs 1 and 2 as amended by section 19 of part T of chapter 59 30 of the laws of 2015, 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 tax is: 37 not more than $100,000 $ 25 38 more than $100,000 but not over $250,000 $ 50 39 more than $250,000 but not over $500,000 $ 175 40 more than $500,000 but not over $1,000,000 $ 300 41 more than $1,000,000 but not over $5,000,000 $1,000 42 more than $5,000,000 but not over $25,000,000 $3,000 43 Over $25,000,000 $4,500 44 (B) Provided further, the amount prescribed by this paragraph for New 45 York S corporations that are qualified New York manufacturers, as 46 defined in subparagraph (vi) of paragraph (a) of this subdivision, and 47 for New York S corporations that are qualified emerging technology 48 companies under paragraph (c) of subdivision one of section thirty-one 49 hundred two-e of the public authorities law regardless of the ten 50 million dollar limitation expressed in subparagraph one of such para- 51 graph (c), will be determined in accordance with the following tables. 52 For taxable years beginning on or after January 1, 2015 and before Janu- 53 ary 1, 2016:A. 6936 5 1 If New York receipts are: The fixed dollar minimum tax is: 2 not more than $100,000 $ 22 3 more than $100,000 but not over $250,000 $ 44 4 more than $250,000 but not over $500,000 $ 153 5 more than $500,000 but not over $1,000,000 $ 263 6 more than $1,000,000 but not over $5,000,000 $ 877 7 more than $5,000,000 but not over $25,000,000 $2,631 8 Over $25,000,000 $3,947 9 For taxable years beginning on or after January 1, 2016 and before Janu- 10 ary 1, [2018] 2017: 11 If New York receipts are: The fixed dollar minimum tax is: 12 not more than $100,000 $ 21 13 more than $100,000 but not over $250,000 $ 42 14 more than $250,000 but not over $500,000 $ 148 15 more than $500,000 but not over $1,000,000 $ 254 16 more than $1,000,000 but not over $5,000,000 $ 846 17 more than $5,000,000 but not over $25,000,000 $2,538 18 Over $25,000,000 $3,807 19 For taxable years beginning on or after January 1, [2018] 2017: 20 If New York receipts are: The fixed dollar minimum tax is: 21 not more than $100,000 $ [1922more than $100,000 but not over $250,000 $ 3823more than $250,000 but not over $500,000 $ 13124more than $500,000 but not over $1,000,000 $ 22525more than $1,000,000 but not over $5,000,000 $ 75026more than $5,000,000 but not over $25,000,000 $2,25027Over $25,000,000 $3,375] 0 28 (C) Provided further, the amount prescribed by this paragraph for a 29 qualified New York manufacturer, as defined in subparagraph (vi) of 30 paragraph (a) of this subdivision, and a qualified emerging technology 31 company under paragraph (c) of subdivision one of section thirty-one 32 hundred two-e of the public authorities law regardless of the ten 33 million dollar limitation expressed in subparagraph one of such para- 34 graph (c), that is not a New York S corporation, will be determined in 35 accordance with the following tables. However, with respect to qualified 36 New York manufacturers, the amounts in these tables will apply in the 37 case of a combined report only if the combined group satisfies the 38 requirements to be a qualified New York manufacturer as set forth in 39 such subparagraph (vi). 40 For tax years beginning on or after January 1, 2015 and before January 41 1, 2016: 42 If New York receipts are: The fixed dollar minimum tax is: 43 not more than $100,000 $ 22 44 more than $100,000 but not over $250,000 $ 66 45 more than $250,000 but not over $500,000 $ 153 46 more than $500,000 but not over $1,000,000 $ 439 47 more than $1,000,000 but not over $5,000,000 $1,316A. 6936 6 1 more than $5,000,000 but not over $25,000,000 $3,070 2 Over $25,000,000 $4,385 3 For tax years beginning on or after January 1, 2016 and before January 4 1, 2018: 5 If New York receipts are: The fixed dollar minimum tax is: 6 not more than $100,000 $ 21 7 more than $100,000 but not over $250,000 $ 63 8 more than $250,000 but not over $500,000 $ 148 9 more than $500,000 but not over $1,000,000 $ 423 10 more than $1,000,000 but not over $5,000,000 $1,269 11 more than $5,000,000 but not over $25,000,000 $2,961 12 Over $25,000,000 $4,230 13 For tax years beginning on or after January 1, 2018: 14 If New York receipts are: The fixed dollar minimum tax is: 15 not more than $100,000 $ 19 16 more than $100,000 but not over $250,000 $ 56 17 more than $250,000 but not over $500,000 $ 131 18 more than $500,000 but not over $1,000,000 $ 375 19 more than $1,000,000 but not over $5,000,000 $1,125 20 more than $5,000,000 but not over $25,000,000 $2,625 21 Over $25,000,000 $3,750 22 (D) Otherwise, for all other taxpayers not covered by clauses (A), (B) 23 and (C) of this subparagraph, the amount prescribed by this paragraph 24 will be determined in accordance with the following table: 25 If New York receipts are: The fixed dollar minimum tax is: 26 not more than $100,000 $ 25 27 more than $100,000 but not over $250,000 $ 75 28 more than $250,000 but not over $500,000 $ 175 29 more than $500,000 but not over $1,000,000 $ 500 30 more than $1,000,000 but not over $5,000,000 $1,500 31 more than $5,000,000 but not over $25,000,000 $3,500 32 more than $25,000,000 but not over $50,000,000 $5,000 33 more than $50,000,000 but not over $100,000,000 $10,000 34 more than $100,000,000 but not over $250,000,000 $20,000 35 more than $250,000,000 but not over $500,000,000 $50,000 36 more than $500,000,000 but not over $1,000,000,000 $100,000 37 Over $1,000,000,000 $200,000 38 (E) For purposes of this paragraph, New York receipts are the receipts 39 included in the numerator of the apportionment factor determined under 40 section two hundred ten-A for the taxable year. 41 (2) If the taxable year is less than twelve months, the amount of New 42 York receipts is determined by dividing the amount of the receipts for 43 the taxable year by the number of months in the taxable year and multi- 44 plying the result by twelve, and the amount prescribed by this paragraph 45 shall be reduced by twenty-five percent of the period for which the 46 taxpayer is subject to tax is more than six months but not more than 47 nine months and by fifty percent if the period for which the taxpayer is 48 subject to tax is not more than six months. In the case of a termination 49 year of a New York S corporation, the sum of the tax computed under thisA. 6936 7 1 paragraph for the S short year and for the C short year shall not be 2 less than the amount computed under this paragraph as if the corporation 3 were a New York C corporation for the entire taxable year. 4 § 3. Subsection (i) of section 601 of the tax law is relettered 5 subsection (j) and a new subsection (i) is added to read as follows: 6 (i) Manufacturers. Notwithstanding this or any other section of this 7 article, a person's liability for tax under this section, if such 8 person's primary activity is in his or her role as a manufacturer, shall 9 be zero for taxable years beginning on or after January first, two thou- 10 sand seventeen. For purposes of this section a person shall be classi- 11 fied as a manufacturer if, he or she is principally engaged in the 12 production of goods by manufacturing, processing, assembling, refining, 13 mining, extracting, farming, agriculture, horticulture, floriculture, 14 viticulture or commercial fishing. In addition, for purposes of comput- 15 ing the capital base in a combined report, the group shall be considered 16 a manufacturer for purposes of this article, only if the combined group 17 during the taxable year is principally engaged in the activities set 18 forth in this subsection, or any combination thereof. For purposes of 19 this subsection, a taxpayer is "principally engaged" in the described 20 activity if, during the taxable year, more than fifty percent of the 21 gross receipts of the taxpayer are derived from receipts from activities 22 covered by this subsection. 23 § 4. This act shall take effect immediately; provided, however, that 24 the commissioner of taxation and finance is authorized to promulgate any 25 and all rules and regulations and take any other measures necessary for 26 the timely implementation of this act on its effective date on or before 27 such date. 28 PART D 29 Section 1. Article 21 of the tax law is REPEALED. 30 § 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as 31 amended by chapter 335 of the laws of 2001, is amended to read as 32 follows: 33 (e) No such certificate authorizing or approving the first partial 34 payment or any final payment to a foreign contractor shall be made 35 unless such contractor shall furnish satisfactory proof that all taxes 36 due the commissioner of taxation and finance by such contractor under 37 the provisions of or pursuant to a law enacted pursuant to the authority 38 of article nine, nine-A, twelve-A, [twenty-one,] twenty-two, twenty- 39 eight, twenty-nine or thirty of the tax law have been paid. The certif- 40 icate of the commissioner of taxation and finance to the effect that all 41 such taxes have been paid shall be, for purpose of this paragraph, 42 conclusive proof of the payment of such taxes. The term "foreign 43 contractor" as used in this subdivision means, in the case of an indi- 44 vidual, a person who is not a resident of this state, in the case of a 45 partnership, one having one or more partners not a resident of this 46 state, and in the case of a corporation, one not organized under the 47 laws of this state. 48 § 3. Paragraph (e) of subdivision 7 of section 38 of the highway law, 49 as amended by chapter 196 of the laws of 1981 and as relettered by chap- 50 ter 153 of the laws of 1984, is amended to read as follows: 51 (e) No such certificate approving or authorizing the first partial 52 payment or any final payment to a foreign contractor shall be made 53 unless such contractor shall furnish satisfactory proof that all taxes 54 due the state tax commission by such contractor, under the provisions ofA. 6936 8 1 or pursuant to a law enacted pursuant to the authority of article nine, 2 [nine-a] nine-A, [twelve-a] twelve-A, [sixteen, sixteen-a, twenty-one,] 3 twenty-two, [twenty-three,] twenty-eight, twenty-nine or thirty of the 4 tax law [or article two-E of the general city law] have been paid. The 5 certificate of the state tax commission to the effect that all such 6 taxes have been paid shall be, for purpose of this paragraph, conclusive 7 proof of the payment of such taxes. The term "foreign contractor" as 8 used in this subdivision means, in the case of an individual, a person 9 who is not a resident of this state, in the case of a partnership, one 10 having one or more partners not a resident of this state, and in the 11 case of a corporation, one not organized under the laws of this state. 12 § 4. Paragraph (c) of subdivision 1 and subdivision 9 of section 385 13 of the public authorities law, paragraph (c) of subdivision 1 as amended 14 by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56 15 of the laws of 1993, are amended to read as follows: 16 (c) Such obligations shall be issued or incurred with the approval of 17 the director of the budget and shall be special obligations of the 18 authority secured by and payable solely out of amounts appropriated by 19 the legislature as authorized pursuant to section eighty-nine-b of the 20 state finance law without recourse against any other assets, revenues or 21 funds of or other payments due to the authority. Upon payments of such 22 appropriated amounts from the fund established pursuant to section 23 eighty-nine-b of the state finance law to the account of the authority, 24 such funds may be pledged by the authority to secure its bonds, notes 25 and other obligations authorized by paragraph (b) of this subdivision 26 and shall be held free and clear of any claim by any person arising out 27 of or in connection with articles twelve-A[,] and thirteen-A [and twen-28ty-one] of the tax law. Without limiting the generality of the foregoing 29 and without limiting the rights and duties of the commissioner of taxa- 30 tion and finance under articles twelve-A[,] and thirteen-A [and twenty-31one] of the tax law, no taxpayer, or any other person, including the 32 state, shall have any right or claim against the authority or any of its 33 bondholders to any moneys appropriated and transferred from the dedi- 34 cated highway and bridge trust fund established by section eighty-nine-b 35 of the state finance law for or in respect of a refund, rebate, credit, 36 reimbursement or other repayment of taxes paid under such articles of 37 the tax law. 38 9. Nothing contained in this section shall be deemed to restrict the 39 right of the state to amend, repeal, modify or otherwise alter statutes 40 imposing or relating to any taxes or fees, including the taxes imposed 41 pursuant to section two hundred eighty-four[, articles] and article 42 thirteen-A [and twenty-one] of the tax law and fees imposed by section 43 four hundred one of the vehicle and traffic law. The authority shall not 44 include within any resolution, contract or agreement with holders of the 45 bonds, notes and other obligations issued under this title any provision 46 which provides that a default occurs as a result of the state exercising 47 its right to amend, repeal, modify or otherwise alter any such taxes and 48 fees. 49 § 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of 50 the state finance law is REPEALED. 51 § 6. Subdivisions twentieth and twenty-sixth of section 171 of the tax 52 law, subdivision twentieth as amended by chapter 282 of the laws of 53 1986, subdivision twenty-sixth as amended by chapter 61 of the laws of 54 1989 and paragraph a of subdivision twenty-sixth as amended by section 1 55 of subpart D of part V-1 of chapter 57 of the laws of 2009, are amended 56 to read as follows:A. 6936 9 1 Twentieth. Have authority, of his own motion, to abate any small 2 unpaid balance of an assessment of tax, or any liability in respect 3 thereof, under articles twelve-A, eighteen, or twenty [or twenty-one] of 4 this chapter, if such commissioner determines under uniform rules 5 prescribed by him that the administration and collection costs involved 6 would not warrant collection of the amount due. He may also abate, of 7 his own motion, the unpaid portion of the assessment of any of such 8 taxes, or any liability in respect thereof, which is excessive in 9 amount, or is assessed after the expiration of the period of limitation 10 properly applicable thereto, or is erroneously or illegally assessed. No 11 claim for abatement under this subdivision shall be filed for any of 12 such taxes. 13 Twenty-sixth. a. Set the overpayment and underpayment rates of inter- 14 est for purposes of articles twelve-A, eighteen, and twenty [and twen-15ty-one] of this chapter. Such rates shall be the overpayment and under- 16 payment rates of interest set pursuant to subsection (e) of section one 17 thousand ninety-six of this chapter, but the underpayment rate shall not 18 be less than seven and one-half percent per annum. Any such rates set by 19 such commissioner shall apply to taxes, or any portion thereof, which 20 remain or become due or overpaid (other than overpayments under such 21 article twenty and not including reimbursements, if any, under any of 22 such articles) on or after the date on which such rates become effective 23 and shall apply only with respect to interest computed or computable for 24 periods or portions of periods occurring in the period during which such 25 rates are in effect. In computing the amount of any interest required to 26 be paid under such articles by such commissioner or by the taxpayer, or 27 any other amount determined by reference to such amount of interest, 28 such interest and such amount shall be compounded daily. 29 b. Cross-reference. For provisions relating to the power of the 30 commissioner of taxation and finance to abate small amounts of interest, 31 see subdivision twentieth of this section. 32 § 7. Subdivision 1 of section 171-a of the tax law, as amended by 33 chapter 90 of the laws of 2014, is amended to read as follows: 34 1. All taxes, interest, penalties and fees collected or received by 35 the commissioner or the commissioner's duly authorized agent under arti- 36 cles nine (except section one hundred eighty-two-a thereof and except as 37 otherwise provided in section two hundred five thereof), nine-A, 38 twelve-A (except as otherwise provided in section two hundred eighty- 39 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 40 section three hundred twelve thereof), eighteen, nineteen, twenty 41 (except as otherwise provided in section four hundred eighty-two there- 42 of), twenty-B, [twenty-one,] twenty-two, [twenty-six,] twenty-six-B, 43 twenty-eight (except as otherwise provided in section eleven hundred two 44 or eleven hundred three thereof), twenty-eight-A, thirty-one (except as 45 otherwise provided in section fourteen hundred twenty-one thereof), 46 thirty-three and thirty-three-A of this chapter shall be deposited daily 47 in one account with such responsible banks, banking houses or trust 48 companies as may be designated by the comptroller, to the credit of the 49 comptroller. Such an account may be established in one or more of such 50 depositories. Such deposits shall be kept separate and apart from all 51 other money in the possession of the comptroller. The comptroller shall 52 require adequate security from all such depositories. Of the total 53 revenue collected or received under such articles of this chapter, the 54 comptroller shall retain in the comptroller's hands such amount as the 55 commissioner may determine to be necessary for refunds or reimbursements 56 under such articles of this chapter out of which amount the comptrollerA. 6936 10 1 shall pay any refunds or reimbursements to which taxpayers shall be 2 entitled under the provisions of such articles of this chapter. The 3 commissioner and the comptroller shall maintain a system of accounts 4 showing the amount of revenue collected or received from each of the 5 taxes imposed by such articles. The comptroller, after reserving the 6 amount to pay such refunds or reimbursements, shall, on or before the 7 tenth day of each month, pay into the state treasury to the credit of 8 the general fund all revenue deposited under this section during the 9 preceding calendar month and remaining to the comptroller's credit on 10 the last day of such preceding month, (i) except that the comptroller 11 shall pay to the state department of social services that amount of 12 overpayments of tax imposed by article twenty-two of this chapter and 13 the interest on such amount which is certified to the comptroller by the 14 commissioner as the amount to be credited against past-due support 15 pursuant to subdivision six of section one hundred seventy-one-c of this 16 article, (ii) and except that the comptroller shall pay to the New York 17 state higher education services corporation and the state university of 18 New York or the city university of New York respectively 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 the amount of defaults 22 in repayment of guaranteed student loans and state university loans or 23 city university loans pursuant to subdivision five of section one 24 hundred seventy-one-d and subdivision six of section one hundred seven- 25 ty-one-e of this article, (iii) and except further that, notwithstanding 26 any law, the comptroller shall credit to the revenue arrearage account, 27 pursuant to section ninety-one-a of the state finance law, that amount 28 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 29 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 30 thereon, which is certified to the comptroller by the commissioner as 31 the amount to be credited against a past-due legally enforceable debt 32 owed to a state agency pursuant to paragraph (a) of subdivision six of 33 section one hundred seventy-one-f of this article, provided, however, he 34 shall credit to the special offset fiduciary account, pursuant to 35 section ninety-one-c of the state finance law, any such amount credita- 36 ble as a liability as set forth in paragraph (b) of subdivision six of 37 section one hundred seventy-one-f of this article, (iv) and except 38 further that the comptroller shall pay to the city of New York that 39 amount of overpayment of tax imposed by article nine, nine-A, twenty- 40 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 41 interest thereon that is certified to the comptroller by the commission- 42 er as the amount to be credited against city of New York tax warrant 43 judgment debt pursuant to section one hundred seventy-one-l of this 44 article, (v) and except further that the comptroller shall pay to a 45 non-obligated spouse that amount of overpayment of tax imposed by arti- 46 cle twenty-two of this chapter and the interest on such amount which has 47 been credited pursuant to section one hundred seventy-one-c, one hundred 48 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 49 one hundred seventy-one-l of this article and which is certified to the 50 comptroller by the commissioner as the amount due such non-obligated 51 spouse pursuant to paragraph six of subsection (b) of section six 52 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 53 a like amount which the comptroller shall pay into the treasury to the 54 credit of the general fund from amounts subsequently payable to the 55 department of social services, the state university of New York, the 56 city university of New York, or the higher education services corpo-A. 6936 11 1 ration, or the revenue arrearage account or special offset fiduciary 2 account pursuant to section ninety-one-a or ninety-one-c of the state 3 finance law, as the case may be, whichever had been credited the amount 4 originally withheld from such overpayment, and (vii) with respect to 5 amounts originally withheld from such overpayment pursuant to section 6 one hundred seventy-one-l of this article and paid to the city of New 7 York, the comptroller shall collect a like amount from the city of New 8 York. 9 § 7-a. Subdivision 1 of section 171-a of the tax law, as amended by 10 section 54 of part A of chapter 59 of the laws of 2014, is amended to 11 read as follows: 12 1. All taxes, interest, penalties and fees collected or received by 13 the commissioner or the commissioner's duly authorized agent under arti- 14 cles nine (except section one hundred eighty-two-a thereof and except as 15 otherwise provided in section two hundred five thereof), nine-A, 16 twelve-A (except as otherwise provided in section two hundred eighty- 17 four-d thereof), thirteen, thirteen-A (except as otherwise provided in 18 section three hundred twelve thereof), eighteen, nineteen, twenty 19 (except as otherwise provided in section four hundred eighty-two there- 20 of), [twenty-one,] twenty-two, [twenty-six,] twenty-six-B, twenty-eight 21 (except as otherwise provided in section eleven hundred two or eleven 22 hundred three thereof), twenty-eight-A, thirty-one (except as otherwise 23 provided in section fourteen hundred twenty-one thereof), thirty-three 24 and thirty-three-A of this chapter shall be deposited daily in one 25 account with such responsible banks, banking houses or trust companies 26 as may be designated by the comptroller, to the credit of the comp- 27 troller. Such an account may be established in one or more of such 28 depositories. Such deposits shall be kept separate and apart from all 29 other money in the possession of the comptroller. The comptroller shall 30 require adequate security from all such depositories. Of the total 31 revenue collected or received under such articles of this chapter, the 32 comptroller shall retain in the comptroller's hands such amount as the 33 commissioner may determine to be necessary for refunds or reimbursements 34 under such articles of this chapter out of which amount the comptroller 35 shall pay any refunds or reimbursements to which taxpayers shall be 36 entitled under the provisions of such articles of this chapter. The 37 commissioner and the comptroller shall maintain a system of accounts 38 showing the amount of revenue collected or received from each of the 39 taxes imposed by such articles. The comptroller, after reserving the 40 amount to pay such refunds or reimbursements, shall, on or before the 41 tenth day of each month, pay into the state treasury to the credit of 42 the general fund all revenue deposited under this section during the 43 preceding calendar month and remaining to the comptroller's credit on 44 the last day of such preceding month, (i) except that the comptroller 45 shall pay to the state department of social services that amount of 46 overpayments of tax imposed by article twenty-two of this chapter and 47 the interest on such amount which is certified to the comptroller by the 48 commissioner as the amount to be credited against past-due support 49 pursuant to subdivision six of section one hundred seventy-one-c of this 50 article, (ii) and except that the comptroller shall pay to the New York 51 state higher education services corporation and the state university of 52 New York or the city university of New York respectively that amount of 53 overpayments of tax imposed by article twenty-two of this chapter and 54 the interest on such amount which is certified to the comptroller by the 55 commissioner as the amount to be credited against the amount of defaults 56 in repayment of guaranteed student loans and state university loans orA. 6936 12 1 city university loans pursuant to subdivision five of section one 2 hundred seventy-one-d and subdivision six of section one hundred seven- 3 ty-one-e of this article, (iii) and except further that, notwithstanding 4 any law, the comptroller shall credit to the revenue arrearage account, 5 pursuant to section ninety-one-a of the state finance law, that amount 6 of overpayment of tax imposed by article nine, nine-A, twenty-two, thir- 7 ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest 8 thereon, which is certified to the comptroller by the commissioner as 9 the amount to be credited against a past-due legally enforceable debt 10 owed to a state agency pursuant to paragraph (a) of subdivision six of 11 section one hundred seventy-one-f of this article, provided, however, he 12 shall credit to the special offset fiduciary account, pursuant to 13 section ninety-one-c of the state finance law, any such amount credita- 14 ble as a liability as set forth in paragraph (b) of subdivision six of 15 section one hundred seventy-one-f of this article, (iv) and except 16 further that the comptroller shall pay to the city of New York that 17 amount of overpayment of tax imposed by article nine, nine-A, twenty- 18 two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any 19 interest thereon that is certified to the comptroller by the commission- 20 er as the amount to be credited against city of New York tax warrant 21 judgment debt pursuant to section one hundred seventy-one-l of this 22 article, (v) and except further that the comptroller shall pay to a 23 non-obligated spouse that amount of overpayment of tax imposed by arti- 24 cle twenty-two of this chapter and the interest on such amount which has 25 been credited pursuant to section one hundred seventy-one-c, one hundred 26 seventy-one-d, one hundred seventy-one-e, one hundred seventy-one-f or 27 one hundred seventy-one-l of this article and which is certified to the 28 comptroller by the commissioner as the amount due such non-obligated 29 spouse pursuant to paragraph six of subsection (b) of section six 30 hundred fifty-one of this chapter; and (vi) the comptroller shall deduct 31 a like amount which the comptroller shall pay into the treasury to the 32 credit of the general fund from amounts subsequently payable to the 33 department of social services, the state university of New York, the 34 city university of New York, or the higher education services corpo- 35 ration, or the revenue arrearage account or special offset fiduciary 36 account pursuant to section ninety-one-a or ninety-one-c of the state 37 finance law, as the case may be, whichever had been credited the amount 38 originally withheld from such overpayment, and (vii) with respect to 39 amounts originally withheld from such overpayment pursuant to section 40 one hundred seventy-one-l of this article and paid to the city of New 41 York, the comptroller shall collect a like amount from the city of New 42 York. 43 § 8. Subdivisions (c) and (d) of section 522 of the tax law, as added 44 by chapter 170 of the laws of 1994, are amended to read as follows: 45 (c) Denial, suspension and revocation. The commissioner, for cause, 46 may deny a license and suspend or revoke any license issued under this 47 section, after an opportunity for a hearing has been afforded the carri- 48 er; provided, however, that a license may be denied or it may be 49 suspended or revoked for failure to file a return as required pursuant 50 to this article or for nonpayment of moneys due under this article prior 51 to a hearing. A violation of any of the provisions of this article [or52article twenty-one of this chapter] or of any rule or regulation of the 53 commissioner promulgated under this article [or such article twenty-one] 54 shall constitute sufficient cause for the denial, suspension or revoca- 55 tion of a license. In addition, if the commissioner enters into a coop- 56 erative agreement with other jurisdictions pursuant to section fiveA. 6936 13 1 hundred twenty-eight of this article, the commissioner may deny an 2 application for license where a license previously issued to the appli- 3 cant is under suspension or revocation by any member jurisdiction and a 4 license may be revoked or suspended for failure to comply with such 5 agreement. A denial, revocation or suspension of a license shall be 6 final unless the applicant or licensee shall, within thirty days after 7 the giving of notice of such denial, revocation or suspension, petition 8 the division of tax appeals for a hearing in accordance with article 9 forty of this chapter. If the commissioner enters into a cooperative 10 agreement pursuant to such section five hundred twenty-eight, notice of 11 a hearing shall be given and a hearing held within any time restrictions 12 prescribed in such agreement. 13 (d) Trip permits. In lieu of the license and decal provided for in 14 subdivision (a) of this section, any carrier, except as hereinafter 15 limited, may apply to the commissioner for a trip permit for any quali- 16 fied motor vehicle to be operated by him or her on the public highways 17 of this state. Application for the trip permit shall be made on a form 18 prescribed by the commissioner and shall contain such information as the 19 commissioner shall require. The application shall be accompanied by a 20 fee of twenty-five dollars for each qualified motor vehicle. Each trip 21 permit shall be valid for a period of seventy-two hours from the time of 22 its issuance. The issuance of a trip permit for a qualified motor vehi- 23 cle shall exempt the carrier from the requirement of filing returns and 24 payment of the taxes imposed by this article and section three hundred 25 one-h of this chapter on the operation of such qualified motor vehicle 26 for the effective period of the permit but no refund application may be 27 filed on account of trip permit applications. [Provided, however, that28in order for any person liable for the tax to claim such exemption, such29person must retain a copy of the trip permit in his records for the30complete period of time required by section five hundred seven of this31chapter.] A carrier may not apply for more than ten trip permits under 32 this section during a single calendar year. 33 § 9. Section 528 of the tax law, as added by chapter 170 of the laws 34 of 1994, subdivision (b) as amended by section 35 of part K of chapter 35 61 of the laws of 2011, is amended to read as follows: 36 § 528. Procedure, administration and disposition of revenues. (a) 37 [General. The provisions of subdivision two of section five hundred six38and sections five hundred seven through five hundred fifteen of this39chapter (excluding sections five hundred eight, five hundred twelve and40five hundred thirteen) shall apply to the provisions of this article41with the same force and effect as if the language of such subdivision42and sections had been incorporated in full into this article and had43expressly referred to the tax under this article, except to the extent44that any such provision is either inconsistent with or not relevant to45this article or inconsistent with a provision of any agreement which the46commissioner enters into pursuant to subdivision (b) of this section,47with such modification as may be necessary to adapt the language of such48provisions to the tax imposed by this article, provided that (1)49notwithstanding such section five hundred ten and subdivision four of50section two thousand six of this chapter, a determination, as provided51in such section five hundred ten, relating to the tax imposed by this52article, shall finally and conclusively fix such tax, unless the person53against whom it is assessed shall, within thirty days after the giving54of notice of such determination, petition the division of tax appeals55for a hearing, or unless the commissioner on the commissioner's own56motion shall redetermine the same; (2) the term "vehicular unit" shallA. 6936 14 1be read as "qualified motor vehicle"; (3) if the commissioner enters2into a cooperative agreement under this section, the reference in3section five hundred fourteen-a of this chapter to the United States4postmark shall include a postmark made by the Canadian postal service;5and (4) if the commissioner enters into a cooperative agreement under6this section, for purposes of applying subdivision four of section five7hundred fourteen of this chapter, the banks, banking houses or trust8companies which may be designated by the commissioner may include any9such banks, banking houses or trust companies designated or seeking10designation by other member jurisdictions. For purposes of determining11the amount of tax due in accordance with section five hundred ten of12this chapter as incorporated by this subdivision, any return filed13before the last day prescribed for its filing shall be deemed to be14filed on such last day. The commissioner is authorized to provide for15the joint administration, in whole or in part, of the tax imposed by16article twenty-one of this chapter and the tax imposed by this article.17(b)] Cooperative agreements. Notwithstanding any inconsistent 18 provision of law, the commissioner is authorized to enter into a cooper- 19 ative agreement with other states, the District of Columbia or provinces 20 or territories of Canada for the administration of the tax imposed by 21 this article and similar taxes imposed by other member jurisdictions and 22 for the reporting and payment of tax to a single base state and a 23 proportional sharing of revenue of taxes relating to fuel use among the 24 jurisdictions where a qualified motor vehicle is operated. The agreement 25 may provide for determining the base state for carriers, carriers 26 records requirements, audit procedures, exchange of information, persons 27 eligible for tax licensing, defining qualified motor vehicles, determin- 28 ing if bonding is required and requiring bonds to secure the tax imposed 29 by this article and similar taxes imposed by other member jurisdictions, 30 specifying reporting requirements and periods including defining uniform 31 penalty and interest rates for late reporting, determining methods for 32 collecting and forwarding of taxes, interest and penalties to another 33 jurisdiction, notice and timing of hearings and other provisions as will 34 facilitate the administration of the agreement. The commissioner may, 35 pursuant to the terms of the agreement, forward to the proper officers 36 of another member jurisdiction any information in the commissioner's 37 possession relating to the manufacture, receipt, sale, use, transporta- 38 tion or shipment of motor fuel or diesel motor fuel by any person and 39 may share any information relating to the administration of taxes pursu- 40 ant to the agreement with such officers. The commissioner may disclose 41 to the proper officers of another member jurisdiction the location of 42 offices, motor vehicles and other real and personal property of carri- 43 ers. The agreement may provide for each member jurisdiction to audit the 44 records of persons based in the member jurisdiction and determine taxes 45 due each member jurisdiction. The commissioner may adopt rules and regu- 46 lations for the administration and enforcement of the agreement. In 47 connection with the administration of taxes under such a cooperative 48 agreement, the commissioner may enter into an agreement with other 49 member jurisdictions and any banks, banking houses, trust companies or 50 other similar institutions with respect to the payment of any tax, fees, 51 penalty or interest to such banks, banking houses, trust companies or 52 similar institutions and the filing of returns and reports with such 53 banks, banking houses, trust companies or similar institutions as agent 54 of the commissioner and such other member jurisdictions. Pursuant to a 55 written agreement made with one or more of the appropriate departments, 56 agencies, officers or instrumentalities of other jurisdictions, theA. 6936 15 1 commissioner may let contracts for provision of such services to the 2 department and to one or more of such entities of other jurisdictions; 3 provided, that provisions shall be made in all such agreements with the 4 participating governmental entities and in all such contracts let by the 5 commissioner for the assumption by each of the participating govern- 6 mental entities of sole responsibility for its proportionate share of 7 the costs under the terms of such contract. The commissioner may 8 contract for such services jointly with and pursuant to a contract let 9 by the appropriate department, agency, officer or instrumentality of 10 another jurisdiction; provided that (1) the commissioner shall approve 11 the proposed terms and conditions of all such joint governmental 12 contracts, (2) the letting of such joint governmental contract shall be 13 based on invitation of competitive bids or proposals, and (3) the 14 participation by the department in any such joint contract shall be 15 preceded by an evaluation and finding in writing by the commissioner 16 that a reasonable potential exists for the saving of costs by the state, 17 by means of such joint governmental contract. 18 [(c)] (b) Rate changes. In the event the rate of tax imposed under 19 this article or under section three hundred one-h of this chapter or the 20 rate of surcharge imposed on such tax changes and such change does not 21 coincide with the beginning of a reporting period, the rates of tax and 22 surcharge for the reporting period which includes such change shall be 23 equal to the sum of the respective rates otherwise applicable in each 24 month of the reporting period divided by the number of months in the 25 reporting period. 26 [(d)] (c) Construction. In the event the commissioner, pursuant to the 27 authority of this article, enters into a cooperative agreement as 28 provided in this section, the commissioner shall carry out any provision 29 of such agreement required for continued New York state participation in 30 such agreement, to the extent not inconsistent with a specific require- 31 ment of this article or any other provision of the laws and the consti- 32 tution of the state of New York. 33 § 10. Section 1815 of the tax law, as amended by section 29 of subpart 34 I of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara- 35 graph (A) of paragraph 1 of subdivision (a) as separately amended by 36 section 5 of part K-1 of chapter 57 of the laws of 2009, is amended to 37 read as follows: 38 § 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall 39 be unlawful for any person to: 40 (A) [(i) Use or cause or permit to be used, any public highway in this41state for the operation of a motor vehicle subject to the provisions of42article twenty-one of this chapter without first applying for and43obtaining the certificate of registration required under such article or44a decal that has been suspended or revoked or that was issued for a45motor vehicle other than the one on which affixed. The operation of any46motor vehicle on any public highway of this state without a decal47required under such article shall be presumptive evidence that a certif-48icate of registration or decal has not been obtained for such motor49vehicle;50(ii)] Use or cause or permit to be used, any public highway in this 51 state for the operation of a qualified motor vehicle subject to the 52 provisions of article twenty-one-A of this chapter without first obtain- 53 ing the license and decal required pursuant to such article or to carry 54 or cause or permit to be carried upon any qualified motor vehicle a 55 license or decal which has been suspended or revoked or which was issued 56 for a qualified motor vehicle other than the one on which carried. TheA. 6936 16 1 operation of any qualified motor vehicle on any public highway of this 2 state without carrying thereon the license or decal required under such 3 article shall be presumptive evidence that a license or decal has not 4 been obtained for such qualified motor vehicle; 5 (B) [Operate, or cause or permit to be operated, on any public highway6any motor vehicle subject to the provisions of article twenty-one of7this chapter having an actual gross or unloaded weight in excess of the8gross or unloaded weight set forth on the certificate of registration9issued for such motor vehicle;10(C)] Fail to deliver or surrender, pursuant to the provisions of arti- 11 cle [twenty-one or] twenty-one-A of this chapter or any rule or regu- 12 lation promulgated by the commissioner, a certificate of registration or 13 license or decal to such commissioner, or any person directed by such 14 commissioner to take possession thereof; 15 [(D)] (C) Fail to keep records of operations of motor vehicles or 16 qualified motor vehicles as the commissioner shall prescribe; 17 [(E)] (D) Violate any other provision of article [twenty-one or] twen- 18 ty-one-A of this chapter or any rule or regulation promulgated there- 19 under. 20 (2) Any person who violates any provision of this subdivision, upon a 21 first conviction shall be subject to a fine of not less than one hundred 22 dollars or more than two hundred fifty dollars; and upon a second or 23 subsequent conviction to a fine of not less than two hundred fifty 24 dollars or more than five hundred dollars or by imprisonment for not 25 more than ten days. Except as otherwise provided by law such a violation 26 shall not be a crime and the penalty or punishment imposed therefor 27 shall not be deemed for any purpose a penal or criminal penalty or 28 punishment and shall not impose any disability upon or affect or impair 29 the credibility as a witness, or otherwise, of any person convicted 30 thereof. 31 (3) For the purposes of conferring jurisdiction upon courts and police 32 officers, and on the officers specified in subdivision four of section 33 2.10 of the criminal procedure law and on judicial officers generally, 34 such violations shall be deemed traffic infractions and for such purpose 35 only all provisions of law relating to traffic infractions shall apply 36 to such violations; provided, however, that the commissioner of motor 37 vehicles, any hearing officer appointed by him or her, or any adminis- 38 trative tribunal authorized to hear and determine any charges or 39 offenses which are traffic infractions shall not have jurisdiction of 40 such infractions. 41 (4) Upon the conviction of any person for a violation of any of the 42 provisions of this subdivision, the trial court or the clerk thereof 43 shall within forty-eight hours certify the facts of the case to the 44 commissioner and such certificate shall be presumptive evidence of the 45 facts recited therein. If any such conviction shall be reversed upon 46 appeal therefrom, the person whose conviction has been so reversed may 47 serve upon the commissioner a certified copy of the order of reversal 48 and the commissioner shall thereupon record the same. 49 (b) An official weigh slip or ticket issued and certified by any truck 50 weigher in the employ of the department of transportation or by any duly 51 licensed weight master shall constitute prima facie evidence of the 52 information therein set forth and of the operation of the vehicle there- 53 in described upon a public highway and shall be admissible before any 54 court in any violation proceeding or criminal proceeding.A. 6936 17 1 § 11. Paragraph (c) of subdivision 4-a of section 510 of the vehicle 2 and traffic law, as amended by section 11 of part CC of chapter 58 of 3 the laws of 2015, is amended to read as follows: 4 (c) Upon receipt of notification from a traffic and parking violations 5 agency or a traffic violations agency of the failure of a person to 6 appear within sixty days of the return date or new subsequent adjourned 7 date, pursuant to an appearance ticket charging said person with a 8 violation of: 9 (i) any of the provisions of this chapter except one for parking, 10 stopping or standing and except those violations described in paragraphs 11 (a), (b), (d), (e) and (f) of subdivision two and in paragraphs (a), 12 (b), (d), (e), (f) and (g) of subdivision two-a of section three hundred 13 seventy-one of the general municipal law; 14 (ii) [section five hundred two or subdivision (a) of section eighteen15hundred 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 or a traffic violations agen- 23 cy, the commissioner or his or her agent may suspend the driver's 24 license or privileges of such person pending receipt of notice from the 25 agency that such person has appeared in response to such appearance 26 ticket or has paid such fine. Such suspension shall take effect no less 27 than thirty days from the day upon which notice thereof is sent by the 28 commissioner to the person whose driver's license or privileges are to 29 be suspended. Any suspension issued pursuant to this paragraph shall be 30 subject to the provisions of paragraph (j-1) of subdivision two of 31 section five hundred three of this [chapter] title. 32 § 12. Paragraphs (a) and (b) of subdivision 3 of section 514 of the 33 vehicle and traffic law, paragraph (a) as amended by section 11 of part 34 J of chapter 62 of the laws of 2003 and paragraph (b) as amended by 35 section 12 of part CC of chapter 58 of the laws of 2015, are amended to 36 read as follows: 37 (a) Upon the failure of a person to appear or answer, within sixty 38 days of the return date or any subsequent adjourned date, or the failure 39 to pay a fine imposed by a court, pursuant to a summons charging him or 40 her with a violation of any of the provisions of this chapter (except 41 one for parking, stopping or standing), [section five hundred two or42five hundred twelve of the tax law,] section fourteen-f, two hundred 43 eleven or two hundred twelve of the transportation law or of any law, 44 ordinance, rule or regulation made by a local authority, relating to 45 traffic (except for parking, stopping or standing), the trial court or 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 court, the trial court or the clerk thereof shall forthwith 51 certify that fact to the commissioner, in the manner and form prescribed 52 by the commissioner; provided, however, no such certification shall be 53 made unless the court has collected the termination of suspension fee 54 required to be paid pursuant to paragraph (j-1) of subdivision two of 55 section five hundred three of this [chapter] title.A. 6936 18 1 (b) Upon the failure of a person to appear or answer, within sixty 2 days of the return date or any subsequent adjourned date, or the failure 3 to pay a fine imposed by a traffic and parking violations agency or a 4 traffic violations agency pursuant to a summons charging him or her with 5 a violation of: 6 (1) any of the provisions of this chapter except one for parking, 7 stopping or standing and except those violations described in paragraphs 8 (a), (b), (d), (e) and (f) of subdivision two and in paragraphs (a), 9 (b), (d), (e), (f) and (g) of subdivision two-a of section three hundred 10 seventy-one of the general municipal law; 11 (2) [section five hundred two or subdivision (a) of section eighteen12hundred fifteen of the tax law;13(3)] section fourteen-f (except paragraph (b) of subdivision four of 14 section fourteen-f), two hundred eleven or two hundred twelve of the 15 transportation law; or 16 [(4)] (3) any lawful ordinance or regulation made by a local or public 17 authority relating to traffic (except one for parking, stopping or 18 standing); 19 the clerk thereof shall within ten days certify that fact to the commis- 20 sioner, in the manner and form prescribed by the commissioner, who shall 21 record the same in his or her office. Thereafter and upon the appearance 22 of any such person in response to such summons or the receipt of the 23 fine by the agency, the traffic and parking violations agency, the traf- 24 fic violations agency or the clerk thereof shall forthwith certify that 25 fact to the commissioner, in the manner and form prescribed by the 26 commissioner; provided, however, no such certification shall be made 27 unless the traffic and parking violations agency or the traffic 28 violations agency has collected the termination of suspension fee 29 required to be paid pursuant to paragraph (j-1) of subdivision two of 30 section five hundred three of this [chapter] title. 31 § 13. Subdivision (b) of section 524 of the tax law is REPEALED. 32 § 14. Subdivision (d) of section 524 of the tax law, as amended by 33 chapter 309 of the laws of 1996, is amended to read as follows: 34 (d) Erroneous payment. Whenever the commissioner shall determine that 35 any moneys received under the provisions of this article were paid in 36 error, he or she may cause the same to be refunded or credited. Such 37 moneys received under the provisions of this article which the commis- 38 sioner shall determine were paid in error, may be refunded or credited 39 out of funds in the custody of the comptroller to the credit of such 40 taxes provided an application therefor is filed with the commissioner 41 within four years from the time the erroneous payment was made[, except42if an agreement under the provisions of section five hundred ten of this43chapter as made applicable to the tax imposed by this article by section44five hundred twenty-eight of this article (extending the period for45determination of tax imposed by this article) is made within the four-46year period for the filing of an application for refund provided for in47this subdivision, the period for filing an application for refund shall48not expire prior to six months after the expiration of the period within49which a determination may be made pursuant to the agreement or any50extension thereof]. 51 § 15. Section 525 of the tax law, as added by chapter 170 of the laws 52 of 1994, is amended to read as follows: 53 § 525. Exemptions. (a) General. The provisions of this article shall 54 not apply to any qualified motor vehicle[:A. 6936 19 1(1) Which] which is a road roller, tractor crane, truck crane, power 2 shovel, road building machine, snow plow, road sweeper, sand spreader or 3 well driller. 4 [(2) Which is described in section five hundred four of this chapter,5except subdivision four of such section.] 6 (b) Omnibus carriers. (1) An omnibus carrier shall not be required to 7 apply for a license and decal or decals for a qualified motor vehicle 8 which is an omnibus operated on a public highway in this state; except, 9 if the commissioner enters into a cooperative agreement under subdivi- 10 sion [(b)] (a) of section five hundred twenty-eight of this article, the 11 commissioner may, pursuant to such agreement, require such a carrier to 12 be licensed and obtain such decal or decals with respect to such a vehi- 13 cle. 14 (2) The taxes imposed by this article shall not apply to motor fuel 15 and diesel motor fuel used by an omnibus carrier in the operation of an 16 omnibus in local transit service in this state, as described under para- 17 graph (d) of subdivision three of section two hundred eighty-nine-c of 18 this chapter, pursuant to a certificate of public convenience and neces- 19 sity issued by the commissioner of transportation of this state or by 20 the interstate commerce commission of the United States or pursuant to a 21 contract, franchise or consent between such carrier and a city having a 22 population of more than one million inhabitants, or any agency of such 23 city. 24 (c) Effect of cooperative agreement. Notwithstanding subdivisions (a) 25 and (b) of this section, in the event that the commissioner enters into 26 a cooperative agreement under subdivision [(b)] (a) of section five 27 hundred twenty-eight of this article, the commissioner may issue a 28 license and decal or decals with respect to qualified motor vehicles 29 described in subdivisions (a) and (b) of this section which are based in 30 this state for the purpose of reporting and payment of tax imposed by 31 other member jurisdictions with respect to such qualified motor vehi- 32 cles. 33 § 16. Section 1825 of the tax law, as amended by section 89 of part A 34 of chapter 59 of the laws of 2014, is amended to read as follows: 35 § 1825. Violation of secrecy provisions of the tax law.--Any person 36 who violates the provisions of subdivision (b) of section twenty-one, 37 subdivision one of section two hundred two, subdivision eight of section 38 two hundred eleven, subdivision (a) of section three hundred fourteen, 39 subdivision one or two of section four hundred thirty-seven, section 40 four hundred eighty-seven, [subdivision one or two of section five41hundred fourteen,] subsection (e) of section six hundred ninety-seven, 42 subsection (a) of section nine hundred ninety-four, subdivision (a) of 43 section eleven hundred forty-six, section twelve hundred eighty-seven, 44 subdivision (a) of section fourteen hundred eighteen, subdivision (a) of 45 section fifteen hundred eighteen, subdivision (a) of section fifteen 46 hundred fifty-five of this chapter, and subdivision (e) of section 47 11-1797 of the administrative code of the city of New York shall be 48 guilty of a misdemeanor. 49 § 17. Paragraph (a) of subdivision 3 of section 89-b of the state 50 finance law, as amended by section 11 of part D of chapter 58 of the 51 laws of 2016, is amended to read as follows: 52 (a) The special obligation reserve and payment account shall consist 53 (i) of all moneys required to be deposited in the dedicated highway and 54 bridge trust fund pursuant to the provisions of sections two hundred 55 five, two hundred eighty-nine-e, three hundred one-j[, five hundred56fifteen] and eleven hundred sixty-seven of the tax law, section fourA. 6936 20 1 hundred one of the vehicle and traffic law, and section thirty-one of 2 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all 3 fees, fines or penalties collected by the commissioner of transportation 4 and the commissioner of motor vehicles pursuant to section fifty-two, 5 section three hundred twenty-six, section eighty-eight of the highway 6 law, subdivision fifteen of section three hundred eighty-five, section 7 four hundred twenty-three-a, section four hundred ten, section three 8 hundred seventeen, section three hundred eighteen, article twelve-C, and 9 paragraph (c-1) of subdivision two of section five hundred three of the 10 vehicle and traffic law, section two of the chapter of the laws of two 11 thousand three that amended this paragraph, subdivision (d) of section 12 three hundred four-a, paragraph one of subdivision (a) and subdivision 13 (d) of section three hundred five, subdivision six-a of section four 14 hundred fifteen and subdivision (g) of section twenty-one hundred twen- 15 ty-five of the vehicle and traffic law, section fifteen of this chapter, 16 excepting moneys deposited with the state on account of betterments 17 performed pursuant to subdivision twenty-seven or subdivision thirty- 18 five of section ten of the highway law, and sections ninety-four, one 19 hundred thirty-five, and one hundred forty-five of the transportation 20 law, (iii) any moneys collected by the department of transportation for 21 services provided pursuant to agreements entered into in accordance with 22 section ninety-nine-r of the general municipal law, and (iv) any other 23 moneys collected therefor or credited or transferred thereto from any 24 other fund, account or source. 25 § 18. Paragraph (a) of subdivision 3 of section 89-b of the state 26 finance law, as amended by section 12 of part D of chapter 58 of the 27 laws of 2016, is amended to read as follows: 28 (a) The special obligation reserve and payment account shall consist 29 (i) of all moneys required to be deposited in the dedicated highway and 30 bridge trust fund pursuant to the provisions of sections two hundred 31 eighty-nine-e, three hundred one-j[, five hundred fifteen] and eleven 32 hundred sixty-seven of the tax law, section four hundred one of the 33 vehicle and traffic law, and section thirty-one of chapter fifty-six of 34 the laws of nineteen hundred ninety-three, (ii) all fees, fines or 35 penalties collected by the commissioner of transportation and the 36 commissioner of motor vehicles pursuant to section fifty-two, section 37 three hundred twenty-six, section eighty-eight of the highway law, 38 subdivision fifteen of section three hundred eighty-five, section four 39 hundred twenty-three-a, section four hundred ten, section three hundred 40 seventeen, section three hundred eighteen, article twelve-C, and para- 41 graph (c-1) of subdivision two of section five hundred three of the 42 vehicle and traffic law, section fifteen of this chapter, excepting 43 moneys deposited with the state on account of betterments performed 44 pursuant to subdivision twenty-seven or subdivision thirty-five of 45 section ten of the highway law, and sections ninety-four, one hundred 46 thirty-five, and one hundred forty-five of the transportation law, (iii) 47 any moneys collected by the department of transportation for services 48 provided pursuant to agreements entered into in accordance with section 49 ninety-nine-r of the general municipal law, and (iv) any other moneys 50 collected therefor or credited or transferred thereto from any other 51 fund, account or source. 52 § 19. Subdivision 4 of section 2006 of the tax law, as amended by 53 chapter 170 of the laws of 1994, is amended to read as follows: 54 4. To provide a hearing as a matter of right, to any petitioner upon 55 such petitioner's request, pursuant to such rules, regulations, forms 56 and instructions as the tribunal may prescribe, unless a right to such aA. 6936 21 1 hearing is specifically provided for, modified or denied by another 2 provision of this chapter. Where such a request is made by a person 3 seeking review of taxes determined or claimed to be due under this chap- 4 ter, the liability of such person shall become finally and irrevocably 5 fixed, unless such person, within ninety days from the time such liabil- 6 ity is assessed, shall petition the division of tax appeals for a hear- 7 ing to review such liability [except that, as provided in subdivision8(a) of section five hundred twenty-eight of this chapter, a determi-9nation relating to the tax imposed by article twenty-one-A of this chap-10ter shall finally and irrevocably fix such tax unless the person against11whom it is assessed shall petition the division of tax appeals for a12hearing within thirty days after the giving of notice of such determi-13nation]. 14 § 20. This act shall take effect immediately; provided, however, that 15 the amendments to paragraph (a) of subdivision 3 of section 89-b of the 16 state finance law made by section seventeen of this act shall be subject 17 to the expiration and reversion of such paragraph pursuant to section 13 18 of part U1 of chapter 62 of the laws of 2003, as amended, when upon such 19 date the provisions of section eighteen of this act shall take effect; 20 provided further, that the amendments to subdivision 1 of section 171-a 21 of the tax law, made by section seven of this act shall be subject to 22 the expiration and reversion of such subdivision, when upon such date 23 the provisions of section seven-a of this act shall take effect. 24 § 2. Severability. If any clause, sentence, paragraph, section or part 25 of this act shall be adjudged by any court of competent jurisdiction to 26 be invalid and after exhaustion of all further judicial review, the 27 judgment shall not affect, impair, or invalidate the remainder thereof, 28 but shall be confined in its operation to the clause, sentence, para- 29 graph, section or part of this act directly involved in the controversy 30 in which the judgment shall have been rendered. 31 § 3. This act shall take effect immediately provided, however, that 32 the applicable effective date of Parts A through D of this act shall be 33 as specifically set forth in the last section of such Parts.
