Bill Text: NY S05235 | 2011-2012 | General Assembly | Introduced

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Bill Title: Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities.

Spectrum: Partisan Bill (Republican 4-0)

Status: (Engrossed - Dead) 2012-06-21 - SUBSTITUTED BY A7144B [S05235 Detail]

Download: New_York-2011-S05235-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5235
                              2011-2012 Regular Sessions
                                   I N  S E N A T E
                                      May 3, 2011
                                      ___________
       Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT relating to the  sales  and  compensating  use  tax  on  receipts
         derived  from  removing waste material from certain regulated transfer
         stations or construction and demolition debris processing facilities
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Notwithstanding the provisions of chapter 321 of the laws
    2  of 2005, any liability for state and local sales  and  compensating  use
    3  taxes,  and any interest or penalties thereon, for services specified in
    4  clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
    5  law, with respect to periods ending after March 1, 1997,  and  prior  to
    6  December  1,  2005,  whether  or  not  such  liability has been paid and
    7  regardless of whether or not any assessment for such taxes, interest  or
    8  penalties  have  been  finally or irrevocably fixed by administrative or
    9  judicial proceedings, shall be  cancelled  and,  if  paid,  refunded  in
   10  accordance with the provisions of section one thousand one hundred thir-
   11  ty-nine of the tax law, provided, however, that any such application for
   12  refund  of  such taxes previously paid to the department of taxation and
   13  finance shall be submitted within one year of the effective date of this
   14  act, whereupon it shall be deemed to have been  submitted  in  a  timely
   15  manner.
   16    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10194-02-1