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A07732 Text:

                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                         7732

                              2015-2016 Regular Sessions

                                 I N  A S S E M B L Y

                                     May 26, 2015
                                      ___________

       Introduced by M. of A. ABBATE -- read once and referred to the Committee
         on Ways and Means

       AN  ACT  to  amend  the tax law, in relation to requiring wholesalers of
         motor fuel to register and file returns

         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section  1.  Section  282  of  the  tax law is amended by adding a new
    2  subdivision 27 to read as follows:
    3    27. "WHOLESALER OF MOTOR FUEL" MEANS ANY PERSON, FIRM, ASSOCIATION  OR
    4  CORPORATION  WHO  OR  WHICH: (1) IS NOT A DISTRIBUTOR OF MOTOR FUEL; (2)
    5  MAKES A SALE OF MOTOR FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN
    6  BULK; AND (3)(A) MAKES ANY PURCHASES OF MOTOR FUEL FOR RESALE WITHIN THE
    7  REGION SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE OF  SUBDI-
    8  VISION  (E)  OF  SECTION  ELEVEN  HUNDRED ELEVEN OF THIS CHAPTER; OR (B)
    9  MAKES ANY SALES OF MOTOR FUEL, OTHER THAN  RETAIL  SALES  NOT  IN  BULK,
   10  WITHIN THE REGION SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE
   11  OF  SUBDIVISION  (E)  OF  SECTION ELEVEN HUNDRED ELEVEN OF THIS CHAPTER.
   12  FOR THE PURPOSES OF THIS ARTICLE WHEN USED WITH RESPECT TO MOTOR FUEL, A
   13  "RETAIL SALE NOT IN BULK" MEANS THE MAKING OR OFFERING TO MAKE ANY  SALE
   14  OF  MOTOR  FUEL  TO  A CONSUMER OF SUCH FUEL WHICH IS DELIVERED DIRECTLY
   15  INTO A MOTOR VEHICLE FOR USE IN THE OPERATION OF SUCH VEHICLE. A "RETAIL
   16  SALE IN BULK" MEANS THE MAKING OR OFFERING TO MAKE  ANY  SALE  OF  MOTOR
   17  FUEL TO A CONSUMER WHICH IS OTHER THAN A "RETAIL SALE NOT IN BULK".
   18    S  2.  The tax law is amended by adding a new section 283-d to read as
   19  follows:
   20    S 283-D. REGISTRATION OF WHOLESALERS OF MOTOR FUEL.  (A)  REGISTRATION
   21  REQUIRED.  EACH  WHOLESALER  OF  MOTOR  FUEL MUST BE REGISTERED WITH THE
   22  DEPARTMENT UNDER THIS SECTION.  NO WHOLESALER OF MOTOR FUEL SHALL MAKE A
   23  SALE OF MOTOR FUEL IN THIS STATE OTHER THAN A RETAIL SALE  NOT  IN  BULK
   24  UNLESS  SUCH  WHOLESALER  IS  SO  REGISTERED.   THE DEPARTMENT, UPON THE
   25  APPLICATION OF A PERSON, SHALL REGISTER SUCH PERSON AS A  WHOLESALER  OF

        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10769-02-5
       A. 7732                             2

    1  MOTOR FUEL EXCEPT THAT THE COMMISSIONER MAY REFUSE TO REGISTER AN APPLI-
    2  CANT  FOR  ANY  OF  THE  GROUNDS SPECIFIED IN SUBDIVISION TWO OR FIVE OF
    3  SECTION TWO HUNDRED EIGHTY-THREE OF THIS ARTICLE OR IN  SUBDIVISION  (C)
    4  OF  THIS SECTION. THE APPLICATION SHALL BE IN SUCH FORM AND CONTAIN SUCH
    5  INFORMATION AS THE COMMISSIONER SHALL PRESCRIBE. ALL OF  THE  PROVISIONS
    6  OF  SUBDIVISIONS  TWO,  FOUR,  FIVE,  SIX, SEVEN, EIGHT, NINE AND TEN OF
    7  SECTION TWO HUNDRED EIGHTY-THREE OF THIS ARTICLE RELATING  TO  REGISTRA-
    8  TION  OF  DISTRIBUTORS SHALL BE APPLICABLE TO THE REGISTRATION OF WHOLE-
    9  SALERS OF MOTOR FUEL UNDER THIS SECTION WITH THE SAME FORCE  AND  EFFECT
   10  AS IF THE LANGUAGE OF SUCH SUBDIVISIONS HAD BEEN INCORPORATED IN FULL IN
   11  THIS  SECTION  AND  HAD EXPRESSLY REFERRED TO THE REGISTRATION OF WHOLE-
   12  SALERS OF MOTOR FUEL, WITH SUCH MODIFICATION  AS  MAY  BE  NECESSARY  IN
   13  ORDER TO ADAPT THE LANGUAGE OF SUCH PROVISIONS TO THE PROVISIONS OF THIS
   14  SECTION,  PROVIDED,  SPECIFICALLY,  THAT THE TERM "DISTRIBUTOR" SHALL BE
   15  READ AS "WHOLESALER OF MOTOR FUEL."   PROVIDED,  HOWEVER,  THAT  IF  THE
   16  COMMISSIONER  IS  SATISFIED THAT THE REQUIREMENTS OF SUCH PROVISIONS FOR
   17  REGISTRATION ARE NOT NECESSARY IN ORDER TO  PROTECT  TAX  REVENUES,  THE
   18  COMMISSIONER  MAY  LIMIT OR MODIFY SUCH REQUIREMENTS WITH RESPECT TO ANY
   19  PERSON NOT REQUIRED TO BE REGISTERED AS A DISTRIBUTOR OF MOTOR FUEL.
   20    (B) BOND OR OTHER SECURITY. THE COMMISSIONER MAY REQUIRE A  WHOLESALER
   21  OF  MOTOR FUEL SEEKING A REGISTRATION TO FILE WITH THE DEPARTMENT A BOND
   22  ISSUED BY A SURETY COMPANY APPROVED BY THE SUPERINTENDENT  OF  FINANCIAL
   23  SERVICES  AS  TO  SOLVENCY AND RESPONSIBILITY AND AUTHORIZED TO TRANSACT
   24  BUSINESS IN THIS STATE OR OTHER SECURITY ACCEPTABLE TO THE COMMISSIONER,
   25  IN SUCH AMOUNT AS THE COMMISSIONER MAY FIX TO SECURE THE PERFORMANCE  BY
   26  SUCH  WHOLESALER  OF  MOTOR  FUEL  OF  THE  DUTIES  AND RESPONSIBILITIES
   27  REQUIRED (I) PURSUANT TO THIS ARTICLE  AND  (II)  PURSUANT  TO  ARTICLES
   28  TWENTY-EIGHT AND TWENTY-NINE OF THIS CHAPTER WITH RESPECT TO MOTOR FUEL.
   29  THE COMMISSIONER MAY REQUIRE THAT SUCH A BOND OR OTHER SECURITY BE FILED
   30  BEFORE  A WHOLESALER OF MOTOR FUEL IS REGISTERED, AND THE AMOUNT THEREOF
   31  MAY BE INCREASED AT ANY TIME WHEN IN  THE  COMMISSIONER'S  JUDGMENT  THE
   32  SAME  IS  NECESSARY.  IF SECURITIES ARE DEPOSITED AS SECURITY UNDER THIS
   33  SUBDIVISION, SUCH SECURITIES SHALL BE KEPT IN THE JOINT CUSTODY  OF  THE
   34  COMPTROLLER  AND THE COMMISSIONER AND MAY BE SOLD BY THE COMMISSIONER IF
   35  IT BECOMES NECESSARY SO TO DO IN ORDER TO RECOVER  AGAINST  SUCH  WHOLE-
   36  SALER  OF  MOTOR  FUEL  BUT  NO  SUCH SALE SHALL BE HAD UNTIL AFTER SUCH
   37  WHOLESALER OF MOTOR FUEL SHALL HAVE  HAD  OPPORTUNITY  TO  LITIGATE  THE
   38  VALIDITY  OF THE LIABILITY IF IT ELECTS TO DO SO. UPON ANY SUCH SALE THE
   39  SURPLUS, IF ANY, ABOVE THE SUMS DUE SHALL BE RETURNED TO SUCH WHOLESALER
   40  OF MOTOR FUEL. THE DEPARTMENT, WHEN  AUTHORIZED  BY  THE  WHOLESALER  OF
   41  MOTOR  FUEL, SHALL FURNISH INFORMATION REGARDING THE REGISTRATION OF THE
   42  WHOLESALER OF MOTOR FUEL AND ANY OTHER INFORMATION WHICH THE  WHOLESALER
   43  OF MOTOR FUEL AUTHORIZES IT TO DISCLOSE.
   44    (C)  REFUSAL  TO  REGISTER. FOR THE PURPOSES OF DETERMINING WHETHER TO
   45  REFUSE AN APPLICATION FOR REGISTRATION UNDER THIS  SECTION,  THE  REFER-
   46  ENCES  IN  SUBDIVISION  TWO  OF SECTION TWO HUNDRED EIGHTY-THREE OF THIS
   47  ARTICLE TO EMPLOYEES OR SHAREHOLDERS UNDER A DUTY TO FILE A RETURN UNDER
   48  OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR PAY THE TAXES IMPOSED BY
   49  OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON BEHALF OF THE  APPLICANT
   50  OR  ANOTHER  PERSON  SHALL BE DEEMED TO ALSO INCLUDE AN EMPLOYEE UNDER A
   51  DUTY TO FILE A RETURN OR PAY TAXES UNDER OR PURSUANT TO THE AUTHORITY OF
   52  THIS ARTICLE ON BEHALF OF SUCH APPLICANT OR OTHER PERSON. IN ADDITION TO
   53  THE GROUNDS SPECIFIED IN SECTION TWO HUNDRED EIGHTY-THREE OF THIS  ARTI-
   54  CLE,  THE  COMMISSIONER  MAY  REFUSE  TO REGISTER AN APPLICANT WHERE THE
   55  COMMISSIONER ASCERTAINS THAT THE  APPLICANT,  AN  OFFICER,  DIRECTOR  OR
   56  PARTNER  OF  THE  APPLICANT, A SHAREHOLDER DIRECTLY OR INDIRECTLY OWNING
       A. 7732                             3

    1  MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK OF SUCH APPLICANT
    2  (WHERE SUCH APPLICANT IS A CORPORATION) ENTITLING THE HOLDER THEREOF  TO
    3  VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR AN EMPLOYEE OR SHARE-
    4  HOLDER OF SUCH APPLICANT WHO, AS SUCH EMPLOYEE OR SHAREHOLDER IS UNDER A
    5  DUTY TO FILE A RETURN UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE
    6  OR  TO  PAY  THE  TAXES  IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS
    7  ARTICLE ON BEHALF OF THE APPLICANT; (1) HAS COMMITTED ANY OF THE ACTS OR
    8  OMISSIONS WHICH ARE, OR WAS CONVICTED AS, SPECIFIED IN  SUBDIVISION  (D)
    9  OF  THIS SECTION WITHIN THE PRECEDING FIVE YEARS; OR (2) WAS AN OFFICER,
   10  DIRECTOR OR PARTNER OF ANOTHER PERSON, OR  WHO  DIRECTLY  OR  INDIRECTLY
   11  OWNED  MORE  THAN  TEN  PERCENT OF THE SHARES OF STOCK OF ANOTHER PERSON
   12  (WHERE SUCH OTHER PERSON IS A CORPORATION) ENTITLING THE HOLDER  THEREOF
   13  TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR WHO WAS AN EMPLOY-
   14  EE  OR SHAREHOLDER OF ANOTHER PERSON UNDER A DUTY TO FILE A RETURN UNDER
   15  OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR PAY THE TAXES IMPOSED BY
   16  OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON  BEHALF  OF  SUCH  OTHER
   17  PERSON  AT THE TIME SUCH OTHER PERSON COMMITTED ANY OF THE ACTS OR OMIS-
   18  SIONS WHICH ARE, OR WAS CONVICTED AS, SPECIFIED IN  SUBDIVISION  (D)  OF
   19  THIS SECTION WITHIN THE PRECEDING FIVE YEARS.
   20    (D)  CANCELLATION  OR  SUSPENSION  OF  REGISTRATION. THE GROUNDS FOR A
   21  CANCELLATION OR SUSPENSION OF A REGISTRATION UNDER  THIS  SECTION  AS  A
   22  WHOLESALER  OF  MOTOR  FUEL  ARE  THE SAME AS THOSE GROUNDS SPECIFIED IN
   23  SECTION TWO HUNDRED EIGHTY-THREE OF THIS ARTICLE  AND,  IN  ADDITION  TO
   24  SUCH  GROUNDS,  THE  FOLLOWING  GROUNDS  RELATING  TO THIS ARTICLE SHALL
   25  APPLY:
   26    (1) A REGISTRATION AS A WHOLESALER OF MOTOR FUEL MAY BE  CANCELLED  OR
   27  SUSPENDED  IF  THE COMMISSIONER DETERMINES THAT A REGISTRANT OR AN OFFI-
   28  CER, DIRECTOR OR PARTNER OF THE REGISTRANT, A  SHAREHOLDER  DIRECTLY  OR
   29  INDIRECTLY OWNING MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK
   30  OF  SUCH  REGISTRANT  (WHERE SUCH REGISTRANT IS A CORPORATION) ENTITLING
   31  THE HOLDER THEREOF TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR
   32  AN EMPLOYEE OR SHAREHOLDER OF SUCH REGISTRANT UNDER A  DUTY  TO  FILE  A
   33  RETURN  UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR TO PAY THE
   34  TAXES IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON  BEHALF
   35  OF THE REGISTRANT
   36    (A) FAILS TO FILE OR MAINTAIN IN FULL FORCE AND EFFECT A BOND OR OTHER
   37  SECURITY  WHEN  REQUIRED  PURSUANT TO SUBDIVISION (B) OF THIS SECTION OR
   38  WHEN THE AMOUNT THEREOF IS INCREASED,
   39    (B) FAILS TO COMPLY WITH ANY OF THE PROVISIONS OF THIS ARTICLE OR  ANY
   40  RULE OR REGULATION ADOPTED PURSUANT TO THIS ARTICLE BY THE COMMISSIONER,
   41    (C)  KNOWINGLY  AIDS  AND ABETS ANOTHER PERSON IN VIOLATING ANY OF THE
   42  PROVISIONS OF THIS ARTICLE OR ANY RULE OR REGULATION ADOPTED PURSUANT TO
   43  THIS ARTICLE BY THE COMMISSIONER,
   44    (D) TRANSFERS ITS REGISTRATION AS A WHOLESALER OF MOTOR  FUEL  WITHOUT
   45  THE PRIOR WRITTEN APPROVAL OF THE COMMISSIONER,
   46    (E) WITH RESPECT TO A WHOLESALER OF MOTOR FUEL WHICH IS A CORPORATION,
   47  HAS  BEEN DISSOLVED PURSUANT TO SECTION TWO HUNDRED THREE-A AND SUBDIVI-
   48  SION (D) OF SECTION THREE HUNDRED TEN OF THIS CHAPTER,
   49    (F) COMMITS FRAUD OR DECEIT IN HIS, HER OR ITS OPERATIONS AS A  WHOLE-
   50  SALER  OF  MOTOR FUEL OR HAS COMMITTED FRAUD OR DECEIT IN PROCURING HIS,
   51  HER OR ITS REGISTRATION,
   52    (G) HAS IMPERSONATED ANY PERSON REPRESENTED  TO  BE  A  WHOLESALER  OF
   53  MOTOR FUEL UNDER THIS ARTICLE BUT NOT IN FACT REGISTERED AS A WHOLESALER
   54  OF MOTOR FUEL, OR
       A. 7732                             4

    1    (H) HAS KNOWINGLY AIDED AND ABETTED THE DISTRIBUTION OF MOTOR FUEL, BY
    2  ANY PERSON WHICH SUCH REGISTRANT OR SUCH OTHER PERSON KNOWS HAS NOT BEEN
    3  REGISTERED BY THE COMMISSIONER AS REQUIRED UNDER THIS ARTICLE.
    4    (2)  A  REGISTRATION AS A WHOLESALER OF MOTOR FUEL MAY BE CANCELLED OR
    5  SUSPENDED IF THE COMMISSIONER DETERMINES THAT A REGISTRANT OR  AN  OFFI-
    6  CER,  DIRECTOR  OR  PARTNER OF THE REGISTRANT, A SHAREHOLDER DIRECTLY OR
    7  INDIRECTLY OWNING MORE THAN TEN PERCENT OF THE NUMBER OF SHARES OF STOCK
    8  OF SUCH REGISTRANT (WHERE SUCH REGISTRANT IS  A  CORPORATION)  ENTITLING
    9  THE HOLDER THEREOF TO VOTE FOR THE ELECTION OF DIRECTORS OR TRUSTEES, OR
   10  AN  EMPLOYEE  OR  SHAREHOLDER  OF SUCH REGISTRANT UNDER A DUTY TO FILE A
   11  RETURN UNDER OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE OR TO PAY  THE
   12  TAXES  IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS ARTICLE ON BEHALF
   13  OF THE REGISTRANT, WAS AN OFFICER, DIRECTOR OR PARTNER OF ANOTHER PERSON
   14  OR WAS A SHAREHOLDER DIRECTLY OR INDIRECTLY OWNING MORE THAN TEN PERCENT
   15  OF THE NUMBER OF SHARES OF STOCK OF ANOTHER  PERSON  (WHERE  SUCH  OTHER
   16  PERSON  IS  A  CORPORATION) ENTITLING THE HOLDER THEREOF TO VOTE FOR THE
   17  ELECTION OF DIRECTORS OR TRUSTEES, OR WAS AN EMPLOYEE OR SHAREHOLDER  OF
   18  ANOTHER  PERSON  UNDER  A DUTY TO FILE A RETURN UNDER OR PURSUANT TO THE
   19  AUTHORITY OF THIS ARTICLE OR TO PAY THE TAXES IMPOSED BY OR PURSUANT  TO
   20  THE AUTHORITY OF THIS ARTICLE ON BEHALF OF SUCH OTHER PERSON AT THE TIME
   21  SUCH  OTHER  PERSON COMMITTED ANY OF THE ACTS SPECIFIED IN PARAGRAPH ONE
   22  OF THIS SUBDIVISION WITHIN THE PRECEDING FIVE YEARS.
   23    (E) CANCELLATION OR SUSPENSION OF REGISTRATION  PRIOR  TO  A  HEARING.
   24  THE  GROUNDS FOR CANCELLING OR SUSPENDING A REGISTRATION AS A WHOLESALER
   25  OF MOTOR FUEL PRIOR TO A HEARING SHALL BE THE SAME AS THOSE SPECIFIED IN
   26  SUBDIVISION FIVE OF SECTION TWO HUNDRED  EIGHTY-THREE  OF  THIS  ARTICLE
   27  AND, IN ADDITION TO SUCH GROUNDS, THE FOLLOWING GROUNDS RELATING TO THIS
   28  ARTICLE SHALL APPLY:
   29    (1)  THE  FAILURE  TO  FILE  A  RETURN  WITHIN  TEN  DAYS  OF THE DATE
   30  PRESCRIBED FOR FILING A RETURN UNDER  THIS  ARTICLE  IF  THE  REGISTRANT
   31  SHALL HAVE FAILED TO FILE SUCH RETURN WITHIN TEN DAYS AFTER THE DATE THE
   32  DEMAND  THEREFOR  IS SENT BY REGISTERED OR CERTIFIED MAIL TO THE ADDRESS
   33  OF THE WHOLESALER OF MOTOR FUEL GIVEN IN ITS APPLICATION, OR AN  ADDRESS
   34  SUBSTITUTED  THEREFOR  AS  PROVIDED  IN  SUBDIVISION FIVE OF SECTION TWO
   35  HUNDRED EIGHTY-THREE OF THIS ARTICLE,
   36    (2) THE FAILURE TO CONTINUE TO MAINTAIN IN FULL FORCE  AND  EFFECT  AT
   37  ALL  TIMES  THE  BOND OR OTHER SECURITY REQUIRED TO BE FILED PURSUANT TO
   38  SUBDIVISION (B) OF THIS SECTION, PROVIDED, HOWEVER,  THAT  IF  A  SURETY
   39  BOND  IS  CANCELLED  PRIOR  TO  EXPIRATION,  THE  COMMISSIONER MAY AFTER
   40  CONSIDERING ALL THE RELEVANT CIRCUMSTANCES MAKE SUCH OTHER ARRANGEMENTS,
   41  AND MAY REQUIRE THE FILING OF SUCH OTHER BOND OR OTHER  SECURITY  AS  IT
   42  DEEMS APPROPRIATE,
   43    (3) THE TRANSFER OF A REGISTRATION AS A WHOLESALER OF MOTOR FUEL WITH-
   44  OUT THE PRIOR WRITTEN APPROVAL OF THE COMMISSIONER, OR
   45    (4) WITH RESPECT TO A WHOLESALER OF MOTOR FUEL WHICH IS A CORPORATION,
   46  THE  DISSOLUTION  OR  ANNULMENT  OF SUCH CORPORATION PURSUANT TO SECTION
   47  THREE HUNDRED TEN OF THIS CHAPTER.
   48    S 3. Section 287 of the tax law is amended by adding a new subdivision
   49  3 to read as follows:
   50    3. EVERY WHOLESALER OF MOTOR FUEL SHALL, ON OR  BEFORE  THE  TWENTIETH
   51  DAY  OF  EACH  MONTH,  FILE  WITH  THE  DEPARTMENT  A  RETURN,  ON FORMS
   52  PRESCRIBED BY THE COMMISSIONER STATING THE NUMBER OF  GALLONS  OF  MOTOR
   53  FUEL  PURCHASED  AND  SOLD  BY  SUCH  WHOLESALER IN THE STATE DURING THE
   54  PRECEDING CALENDAR MONTH.  FOR EACH PURCHASE AND SALE, THE DATE,  NUMBER
   55  OF  GALLONS  OF MOTOR FUEL PURCHASED OR SOLD, AND THE NAME OF THE SELLER
   56  OR PURCHASER SHALL BE SET  FORTH  ON  THE  RETURN.  SUCH  RETURNS  SHALL
       A. 7732                             5

    1  CONTAIN  SUCH FURTHER INFORMATION AS THE COMMISSIONER SHALL REQUIRE. THE
    2  FACT THAT A WHOLESALER'S NAME IS SIGNED TO A FILED RETURN SHALL BE PRIMA
    3  FACIE EVIDENCE FOR ALL PURPOSES THAT THE RETURN WAS ACTUALLY  SIGNED  BY
    4  SUCH WHOLESALER OF MOTOR FUEL.
    5    S  4.  Section 1102 of the tax law is amended by adding a new subdivi-
    6  sion (f) to read as follows:
    7    (F) EVERY WHOLESALER OF MOTOR FUEL, AS SUCH TERM IS DEFINED BY  SUBDI-
    8  VISION  TWENTY-SEVEN  OF SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER,
    9  SHALL PAY OR BE ENTITLED TO A CREDIT OR REFUND OF  THE  TAX  IMPOSED  BY
   10  THIS  SECTION ON GALLONS OF MOTOR FUEL UNDER THE CIRCUMSTANCES SET FORTH
   11  IN PARAGRAPH THREE OF SUBDIVISION (E) OF SECTION ELEVEN  HUNDRED  ELEVEN
   12  OF THIS ARTICLE.
   13    S  5.  Subdivision  (e)  of  section 1111 of the tax law is amended by
   14  adding a new paragraph 3 to read as follows:
   15    (3) WHEN A WHOLESALER OF MOTOR FUEL SELLS MOTOR FUEL IN A  REGION,  AS
   16  DEFINED  IN PARAGRAPH ONE OF THIS SUBDIVISION, DIFFERENT FROM THE REGION
   17  IN WHICH SUCH MOTOR FUEL WAS PURCHASED:
   18    (I) IF THE REGION IN WHICH IT  SELLS  THE  MOTOR  FUEL  HAS  A  HIGHER
   19  PREPAID  RATE  AS SET FORTH IN THIS SUBDIVISION THAN THE REGION IN WHICH
   20  THE WHOLESALER PURCHASED THE MOTOR FUEL IN, THE WHOLESALER SHALL PAY  TO
   21  THE DEPARTMENT THE DIFFERENCE IN THE RATES FOR THE GALLONAGE SOLD.
   22    (II)  IF  THE  REGION  IN  WHICH  IT  SELLS THE MOTOR FUEL HAS A LOWER
   23  PREPAID RATE AS SET FORTH IN THIS SUBDIVISION THAN THE REGION  IN  WHICH
   24  THE  WHOLESALER  PURCHASED THE MOTOR FUEL, THE WHOLESALER SHALL BE ENTI-
   25  TLED TO A CREDIT OR REFUND FOR THE  DIFFERENCE  IN  THE  RATES  FOR  THE
   26  GALLONAGE SOLD.
   27    S  6. The tax law is amended by adding a new section 1812-g to read as
   28  follows:
   29    S 1812-G. PERSON NOT REGISTERED AS A WHOLESALER  OF  MOTOR  FUEL.  ANY
   30  PERSON  WHO, WHILE NOT REGISTERED AS A WHOLESALER OF MOTOR FUEL PURSUANT
   31  TO THE PROVISIONS OF ARTICLE TWELVE-A OF THIS CHAPTER, MAKES A  SALE  OF
   32  MOTOR  FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN BULK, SHALL BE
   33  GUILTY OF A CLASS E FELONY.
   34    S 7.  This act shall take effect immediately; provided, however,  that
   35  sections  two,  three,  four, five and six of this act shall take effect
   36  December 1, 2015. Effective  immediately,  any  rules,  regulations  and
   37  agreements  necessary  to  implement  the  provisions of this act on its
   38  effective date are authorized and directed to be completed on or  before
   39  such date.
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