Bill Text: NY A07596 | 2011-2012 | General Assembly | Introduced
Bill Title: Provides that monies received by the imposition of taxes on motor fuel used in the operation of a pleasure or recreational boat shall be used for boating services; establishes the boating and marine improvement fund.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2012-01-04 - referred to ways and means [A07596 Detail]
Download: New_York-2011-A07596-Introduced.html
S T A T E O F N E W Y O R K ________________________________________________________________________ 7596 2011-2012 Regular Sessions I N A S S E M B L Y May 10, 2011 ___________ Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law and the state finance law, in relation to the disposition of taxes imposed upon motor fuel used in the operation of a pleasure or recreational motor boat THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: 1 Section 1. Subdivisions 1 and 2 of section 289-e of the tax law, 2 subdivision 1 as amended by section 15 of part K of chapter 61 of the 3 laws of 2011 and subdivision 2 as added by chapter 329 of the laws of 4 1991, are amended and a new subdivision 4 is added to read as follows: 5 1. All taxes, interest, penalties and fees collected or received by 6 the commissioner under the taxes imposed by this article, except as 7 provided otherwise in [subdivision] SUBDIVISIONS two [and subdivision], 8 three AND FOUR of this section and sections two hundred eighty-two-b, 9 two hundred eighty-two-c, two hundred eighty-four-a and two hundred 10 eighty-four-c, other than the fee imposed by section two hundred eight- 11 y-four-d and penalties and interest on such fee, shall be deposited and 12 disposed of pursuant to the provisions of section one hundred seventy- 13 one-a of this chapter, AS ADDED BY CHAPTER SIXTY-NINE OF THE LAWS OF 14 NINETEEN HUNDRED SEVENTY-EIGHT; provided that an amount equal to thir- 15 ty-seven and one-half per centum of the moneys collected under section 16 two hundred eighty-four of this [chapter] ARTICLE shall be appropriated 17 and used for the acquisition of property necessary for the construction 18 and reconstruction of highways and bridges or culverts on the state 19 highway system, and for the construction, maintenance and repair of such 20 highways and bridges or culverts, all under the direction of the commis- 21 sioner of transportation. 22 2. [All] EXCEPT AS PROVIDED IN SUBDIVISION FOUR OF THIS SECTION, 23 taxes, interest, penalties and fees collected or received by the commis- 24 sioner of taxation and finance after March thirty-first, nineteen EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD10687-02-1 A. 7596 2 1 hundred ninety-three under the taxes imposed by section two hundred 2 eighty-four of this article shall be deposited in the dedicated highway 3 and bridge trust fund and disposed of pursuant to section eighty-nine-b 4 of the state finance law. 5 4. ALL TAXES, INTEREST, PENALTIES AND FEES COLLECTED OR RECEIVED BY 6 THE COMMISSIONER AFTER JANUARY FIRST, TWO THOUSAND ELEVEN UNDER THE 7 TAXES IMPOSED BY SECTION TWO HUNDRED EIGHTY-FOUR OF THIS ARTICLE FROM 8 MOTOR FUEL USED IN THE OPERATION OF A PLEASURE OR RECREATIONAL MOTOR 9 BOAT SHALL BE DEPOSITED IN THE BOATING AND MARINE IMPROVEMENT FUND 10 ESTABLISHED PURSUANT TO SECTION NINETY-NINE-U OF THE STATE FINANCE LAW 11 AND SHALL BE ADMINISTERED PURSUANT TO SUCH SECTION. 12 S 2. The state finance law is amended by adding a new section 99-u to 13 read as follows: 14 S 99-U. BOATING AND MARINE IMPROVEMENT FUND. 1. THERE IS HEREBY ESTAB- 15 LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND COMMISSIONER OF 16 TAXATION AND FINANCE A SPECIAL FUND TO BE KNOWN AS THE "BOATING AND 17 MARINE IMPROVEMENT FUND". 18 2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE 19 PROVISIONS OF SUBDIVISION FOUR OF SECTION TWO HUNDRED EIGHTY-NINE-E OF 20 THE TAX LAW, AND ALL OTHER MONIES APPROPRIATED, CREDITED OR TRANSFERRED 21 THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW. 22 3. MONIES OF THE FUND SHALL BE MADE AVAILABLE FOR BOATING AND MARINE 23 SERVICES INCLUDING, BUT NOT LIMITED TO, EMERGENCY RESPONSE ON THE WATERS 24 OF THE STATE, MARINE PATROLS, BOATING EDUCATION, BOATING AND MARINE LAW 25 ENFORCEMENT AND CONSTRUCTION, REPAIR AND MAINTENANCE OF BOAT LAUNCHES 26 AND RAMPS. 27 4. THE MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT 28 OF THE COMPTROLLER ON VOUCHERS CERTIFIED OR APPROVED BY THE COMMISSIONER 29 OF TAXATION AND FINANCE, OR BY AN OFFICER OR EMPLOYEE OF THE DEPARTMENT 30 OF TAXATION AND FINANCE DESIGNATED BY SUCH COMMISSIONER. 31 S 3. This act shall take effect immediately; provided, however, that 32 the amendments to subdivision one of section 289-e of the tax law made 33 by section one of this act shall take effect on the same date and in the 34 same manner as section 15 of part K of chapter 61 of the laws of 2011, 35 takes effect.