Bill Text: NY S07951 | 2015-2016 | General Assembly | Amended

New York Senate Bill 7951 (Prior Session Legislation)

Bill Title: Provides that purchasers of highway diesel motor fuel shall be entitled to reimbursement of tax for any payments absorbed by the purchaser in the preceding three years prior to 2015.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-06-08 - PRINT NUMBER 7951A [S07951 Detail]

Download: New_York-2015-S07951-Amended.html



                STATE OF NEW YORK
        ________________________________________________________________________
            S. 7951--A                                           A. 10456--A
                SENATE - ASSEMBLY
                                      May 27, 2016
                                       ___________
        IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
          ed,  and  when  printed  to  be committed to the Committee on Investi-
          gations  and  Government  Operations  --  committee  discharged,  bill
          amended,  ordered reprinted as amended and recommitted to said commit-
          tee
        IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
          to  the  Committee  on  Ways  and  Means -- committee discharged, bill
          amended, ordered reprinted as amended and recommitted to said  commit-
          tee
        AN  ACT to amend part AA of chapter 59 of the laws of 2015, amending the
          tax law relating to allowing a reimbursement of the petroleum business
          tax for highway diesel motor fuel used in farm production, in relation
          thereto
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  2  of part AA of chapter 59 of the laws of 2015,
     2  amending the tax law relating to allowing a reimbursement of the  petro-
     3  leum business tax for highway diesel motor fuel used in farm production,
     4  is amended to read as follows:
     5    § 2. This act shall take effect immediately; and shall apply to use or
     6  consumption occurring on or after January 1, 2012 and consumers of high-
     7  way  diesel  motor  fuel  shall be entitled to reimbursement of tax paid
     8  pursuant to article 13-A of the tax law;  provided,  however,  that  the
     9  commissioner  of  taxation  and  finance shall waive the prior clearance
    10  required under subdivision (f) of section 301-c of the tax law for  such
    11  use or consumption occurring prior to the effective date of this act, as
    12  long  as  such  consumers  provide documentary proof, sufficient to show
    13  that the tax on the highway diesel motor fuel was paid  for  the  exempt
    14  use or consumption during the exempt period.
    15    § 2. This act shall take effect immediately.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15487-02-6