Rpld Art 21, rpld S524 sub (b), amd Tax L, generally; amd S30, Can L; amd S38, Hway L; amd S385, Pub Auth L;
amd SS510 & 514, V & T L; rpld S54 sub 1 j sub 11, amd S89-b, St Fin L
Repeals the highway use tax, also known as the ton-mile tax.
STATE OF NEW YORK
________________________________________________________________________
6565
2011-2012 Regular Sessions
IN ASSEMBLY
March 22, 2011
___________
Introduced by M. of A. HAYES, BARCLAY, BUTLER, FINCH, KOLB, OAKS --
Multi-Sponsored by -- M. of A. AMEDORE, BURLING, CALHOUN, CERETTO,
CONTE, CROUCH, DUPREY, FITZPATRICK, GIGLIO, HAWLEY, P. LOPEZ, McDO-
NOUGH, McLAUGHLIN, MOLINARO, MONTESANO, RAIA, SAYWARD, TEDISCO, THIELE
-- read once and referred to the Committee on Ways and Means
AN ACT to repeal article 21 and subdivision (b) of section 524 of the
tax law relating to highway use tax; to amend the canal law, the high-
way law, the public authorities law, the tax law, the vehicle and
traffic law, and the state finance law, in relation to making techni-
cal changes relating thereto; and to repeal certain provisions of the
state finance law relating thereto
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Article 21 of the tax law is REPEALED.
2 § 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as
3 amended by chapter 335 of the laws of 2001, is amended to read as
4 follows:
5 (e) No such certificate authorizing or approving the first partial
6 payment or any final payment to a foreign contractor shall be made
7 unless such contractor shall furnish satisfactory proof that all taxes
8 due the commissioner of taxation and finance by such contractor under
9 the provisions of or pursuant to a law enacted pursuant to the authority
10 of article nine, nine-A, twelve-A, [twenty-one,] twenty-two, twenty-
11 eight, twenty-nine or thirty of the tax law have been paid. The certif-
12 icate of the commissioner of taxation and finance to the effect that all
13 such taxes have been paid shall be, for purpose of this paragraph,
14 conclusive proof of the payment of such taxes. The term "foreign
15 contractor" as used in this subdivision means, in the case of an indi-
16 vidual, a person who is not a resident of this state, in the case of a
17 partnership, one having one or more partners not a resident of this
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD10170-01-1
A. 6565 2
1 state, and in the case of a corporation, one not organized under the
2 laws of this state.
3 § 3. Paragraph (e) of subdivision 7 of section 38 of the highway law,
4 as amended by chapter 196 of the laws of 1981 and as relettered by chap-
5 ter 153 of the laws of 1984, is amended to read as follows:
6 (e) No such certificate approving or authorizing the first partial
7 payment or any final payment to a foreign contractor shall be made
8 unless such contractor shall furnish satisfactory proof that all taxes
9 due the state tax commission by such contractor, under the provisions of
10 or pursuant to a law enacted pursuant to the authority of article nine,
11 [nine-a] nine-A, [twelve-a] twelve-A, [sixteen, sixteen-a, twenty-one,]
12 twenty-two, [twenty-three,] twenty-eight, twenty-nine or thirty of the
13 tax law [or article two-E of the general city law] have been paid. The
14 certificate of the state tax commission to the effect that all such
15 taxes have been paid shall be, for purpose of this paragraph, conclusive
16 proof of the payment of such taxes. The term "foreign contractor" as
17 used in this subdivision means, in the case of an individual, a person
18 who is not a resident of this state, in the case of a partnership, one
19 having one or more partners not a resident of this state, and in the
20 case of a corporation, one not organized under the laws of this state.
21 § 4. Paragraph (c) of subdivision 1 and subdivision 9 of section 385
22 of the public authorities law, paragraph (c) of subdivision 1 as amended
23 by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56
24 of the laws of 1993, are amended to read as follows:
25 (c) Such obligations shall be issued or incurred with the approval of
26 the director of the budget and shall be special obligations of the
27 authority secured by and payable solely out of amounts appropriated by
28 the legislature as authorized pursuant to section eighty-nine-b of the
29 state finance law without recourse against any other assets, revenues or
30 funds of or other payments due to the authority. Upon payments of such
31 appropriated amounts from the fund established pursuant to section
32 eighty-nine-b of the state finance law to the account of the authority,
33 such funds may be pledged by the authority to secure its bonds, notes
34 and other obligations authorized by paragraph (b) of this subdivision
35 and shall be held free and clear of any claim by any person arising out
36 of or in connection with articles twelve-A[,] and thirteen-A [and twen-
37 ty-one] of the tax law. Without limiting the generality of the foregoing
38 and without limiting the rights and duties of the commissioner of taxa-
39 tion and finance under articles twelve-A[,] and thirteen-A [and twenty-
40 one] of the tax law, no taxpayer, or any other person, including the
41 state, shall have any right or claim against the authority or any of its
42 bondholders to any moneys appropriated and transferred from the dedi-
43 cated highway and bridge trust fund established by section eighty-nine-b
44 of the state finance law for or in respect of a refund, rebate, credit,
45 reimbursement or other repayment of taxes paid under such articles of
46 the tax law.
47 9. Nothing contained in this section shall be deemed to restrict the
48 right of the state to amend, repeal, modify or otherwise alter statutes
49 imposing or relating to any taxes or fees, including the taxes imposed
50 pursuant to section two hundred eighty-four[, articles] and article
51 thirteen-A [and twenty-one] of the tax law and fees imposed by section
52 four hundred one of the vehicle and traffic law. The authority shall not
53 include within any resolution, contract or agreement with holders of the
54 bonds, notes and other obligations issued under this title any provision
55 which provides that a default occurs as a result of the state exercising
A. 6565 3
1 its right to amend, repeal, modify or otherwise alter any such taxes and
2 fees.
3 § 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of
4 the state finance law is REPEALED.
5 § 6. The twentieth and twenty-sixth subdivisions of section 171 of the
6 tax law, the twentieth subdivision as amended by chapter 282 of the laws
7 of 1986, the twenty-sixth subdivision as amended by chapter 61 of the
8 laws of 1989, paragraph a of the twenty-sixth subdivision as amended by
9 section 1 of subpart D of part V1 of chapter 57 of the laws of 2009, are
10 amended to read as follows:
11 Twentieth. Have authority, of his own motion, to abate any small
12 unpaid balance of an assessment of tax, or any liability in respect
13 thereof, under articles twelve-A, eighteen, or twenty [or twenty-one] of
14 this chapter, if such commissioner determines under uniform rules
15 prescribed by him that the administration and collection costs involved
16 would not warrant collection of the amount due. He may also abate, of
17 his own motion, the unpaid portion of the assessment of any of such
18 taxes, or any liability in respect thereof, which is excessive in
19 amount, or is assessed after the expiration of the period of limitation
20 properly applicable thereto, or is erroneously or illegally assessed. No
21 claim for abatement under this subdivision shall be filed for any of
22 such taxes.
23 Twenty-sixth. a. Set the overpayment and underpayment rates of inter-
24 est for purposes of articles twelve-A, eighteen, and twenty [and twen-
25 ty-one] of this chapter. Such rates shall be the overpayment and under-
26 payment rates of interest set pursuant to subsection (e) of section one
27 thousand ninety-six of this chapter, but the underpayment rate shall not
28 be less than seven and one-half percent per annum. Any such rates set by
29 such commissioner shall apply to taxes, or any portion thereof, which
30 remain or become due or overpaid (other than overpayments under such
31 article twenty and not including reimbursements, if any, under any of
32 such articles) on or after the date on which such rates become effective
33 and shall apply only with respect to interest computed or computable for
34 periods or portions of periods occurring in the period during which such
35 rates are in effect. In computing the amount of any interest required to
36 be paid under such articles by such commissioner or by the taxpayer, or
37 any other amount determined by reference to such amount of interest,
38 such interest and such amount shall be compounded daily.
39 b. Cross-reference. For provisions relating to the power of the
40 commissioner of taxation and finance to abate small amounts of interest,
41 see subdivision twentieth of this section.
42 § 7. Subdivision 1 of section 171-a of the tax law, as amended by
43 section 1 of part R of chapter 60 of the laws of 2004, is amended to
44 read as follows:
45 1. All taxes, interest, penalties and fees collected or received by
46 the commissioner or the commissioner's duly authorized agent under arti-
47 cles nine (except section one hundred eighty-two-a thereof and except as
48 otherwise provided in section two hundred five thereof), nine-A,
49 twelve-A (except as otherwise provided in section two hundred eighty-
50 four-d thereof), thirteen, thirteen-A (except as otherwise provided in
51 section three hundred twelve thereof), eighteen, nineteen, twenty
52 (except as otherwise provided in section four hundred eighty-two there-
53 of), [twenty-one,] twenty-two, twenty-six, twenty-six-B, twenty-eight
54 (except as otherwise provided in section eleven hundred two or eleven
55 hundred three thereof), twenty-eight-A, thirty-one (except as otherwise
56 provided in section fourteen hundred twenty-one thereof), thirty-two,
A. 6565 4
1 thirty-three and thirty-three-A of this chapter shall be deposited daily
2 in one account with such responsible banks, banking houses or trust
3 companies as may be designated by the comptroller, to the credit of the
4 comptroller. Such an account may be established in one or more of such
5 depositories. Such deposits shall be kept separate and apart from all
6 other money in the possession of the comptroller. The comptroller shall
7 require adequate security from all such depositories. Of the total
8 revenue collected or received under such articles of this chapter, the
9 comptroller shall retain in the comptroller's hands such amount as the
10 commissioner may determine to be necessary for refunds or reimbursements
11 under such articles of this chapter [and article ten thereof] out of
12 which amount the comptroller shall pay any refunds or reimbursements to
13 which taxpayers shall be entitled under the provisions of such articles
14 of this chapter [and article ten thereof]. The commissioner and the
15 comptroller shall maintain a system of accounts showing the amount of
16 revenue collected or received from each of the taxes imposed by such
17 articles. The comptroller, after reserving the amount to pay such
18 refunds or reimbursements, shall, on or before the tenth day of each
19 month, pay into the state treasury to the credit of the general fund all
20 revenue deposited under this section during the preceding calendar month
21 and remaining to the comptroller's credit on the last day of such
22 preceding month, (i) except that the comptroller shall pay to the state
23 department of social services that amount of overpayments of tax imposed
24 by article twenty-two of this chapter and the interest on such amount
25 which is certified to the comptroller by the commissioner as the amount
26 to be credited against past-due support pursuant to subdivision six of
27 section one hundred seventy-one-c of this chapter, (ii) and except that
28 the comptroller shall pay to the New York state higher education
29 services corporation and the state university of New York or the city
30 university of New York respectively that amount of overpayments of tax
31 imposed by article twenty-two of this chapter and the interest on such
32 amount which is certified to the comptroller by the commissioner as the
33 amount to be credited against the amount of defaults in repayment of
34 guaranteed student loans and state university loans or city university
35 loans pursuant to subdivision five of section one hundred seventy-one-d
36 and subdivision six of section one hundred seventy-one-e of this chap-
37 ter, (iii) and except further that, notwithstanding any law, the comp-
38 troller shall credit to the revenue arrearage account, pursuant to
39 section ninety-one-a of the state finance law, that amount of overpay-
40 ment of tax imposed by article nine, nine-A, twenty-two, thirty, thir-
41 ty-A, thirty-B, thirty-two or thirty-three of this chapter, and any
42 interest thereon, which is certified to the comptroller by the commis-
43 sioner as the amount to be credited against a past-due legally enforcea-
44 ble debt owed to a state agency pursuant to paragraph (a) of subdivision
45 six of section one hundred seventy-one-f of this article, provided,
46 however, he shall credit to the special offset fiduciary account, pursu-
47 ant to section ninety-one-c of the state finance law, any such amount
48 creditable as a liability as set forth in paragraph (b) of subdivision
49 six of section one hundred seventy-one-f of this article, (iv) and
50 except further that the comptroller shall pay to the city of New York
51 that amount of overpayment of tax imposed by article nine, nine-A, twen-
52 ty-two, thirty, thirty-A, thirty-B, thirty-two, or thirty-three of this
53 chapter and any interest thereon that is certified to the comptroller by
54 the commissioner as the amount to be credited against city of New York
55 tax warrant judgment debt pursuant to section one hundred seventy-one-1
56 of this article, (v) and except further that the comptroller shall pay
A. 6565 5
1 to a non-obligated spouse that amount of overpayment of tax imposed by
2 article twenty-two of this chapter and the interest on such amount which
3 has been credited pursuant to section one hundred seventy-one-c, one
4 hundred seventy-one-d, one hundred seventy-one-e, one hundred seventy-
5 one-f or one hundred seventy-one-l of this article and which is certi-
6 fied to the comptroller by the commissioner as the amount due such non-
7 obligated spouse pursuant to paragraph six of subsection (b) of section
8 six hundred fifty-one of this chapter; and (vi) the comptroller shall
9 deduct a like amount which the comptroller shall pay into the treasury
10 to the credit of the general fund from amounts subsequently payable to
11 the department of social services, the state university of New York, the
12 city university of New York, or the higher education services corpo-
13 ration, or the revenue arrearage account or special offset fiduciary
14 account pursuant to section ninety-one-a or ninety-one-c of the state
15 finance law, as the case may be, whichever had been credited the amount
16 originally withheld from such overpayment, and (vii) with respect to
17 amounts originally withheld from such overpayment pursuant to section
18 one hundred seventy-one-l of this article and paid to the city of New
19 York, the comptroller shall collect a like amount from the city of New
20 York.
21 § 8. Subdivision (a) of section 301-g of the tax law, as amended by
22 chapter 170 of the laws of 1994, is amended to read as follows:
23 (a) Imposition of tax surcharge. In addition to the taxes imposed by
24 sections three hundred one-a, three hundred one-e, three hundred one-h,
25 three hundred one-i and three hundred one-j of this article, for taxable
26 months commencing on or after September first, nineteen hundred ninety
27 up to and including the month of May, nineteen hundred ninety-four,
28 there is hereby imposed a tax surcharge for each or any part of a taxa-
29 ble month at the rate of fifteen percent of the applicable rate of tax
30 imposed by such sections three hundred one-a, three hundred one-e, three
31 hundred one-h, three hundred one-i and three hundred one-j of this arti-
32 cle with respect to the products included in each component of such
33 taxes imposed by such sections, to be computed on a per quantity basis
34 (rounded to the nearest hundredth cent per quantity), provided that such
35 tax surcharge shall not be imposed with respect to kero-jet fuel
36 included in the kero-jet fuel component under subdivision (c) of section
37 three hundred one-e of this article for taxable months beginning prior
38 to July first, nineteen hundred ninety-one. Provided further, for taxa-
39 ble months commencing on or after June first, nineteen hundred ninety-
40 four up to and including the month of May, nineteen hundred ninety-five,
41 there is hereby imposed a tax surcharge for each or any part of a taxa-
42 ble month at the rate of twelve and one-half percent of the applicable
43 rate of tax imposed by such sections three hundred one-a, three hundred
44 one-e, three hundred one-h, three hundred one-i and three hundred one-j
45 of this article with respect to the products included in each component
46 of such taxes imposed by such sections, to be computed on a per quantity
47 basis (rounded to the nearest hundredth cent per quantity). Provided
48 further, for taxable months commencing on or after June first, nineteen
49 hundred ninety-five up to and including the month of May, nineteen
50 hundred ninety-six, there is hereby imposed a tax surcharge for each or
51 any part of a taxable month at the rate of seven and one-half percent of
52 the applicable rate of tax imposed by such sections three hundred one-a,
53 three hundred one-e, three hundred one-h, three hundred one-i and three
54 hundred one-j of this article with respect to the products included in
55 each component of such taxes imposed by such sections, to be computed on
56 a per quantity basis (rounded to the nearest hundredth cent per quanti-
A. 6565 6
1 ty). Provided, further, for taxable months commencing on or after June
2 first, nineteen hundred ninety-six up to and including the month of May,
3 nineteen hundred ninety-seven, there is hereby imposed a tax surcharge
4 for each or any part of a taxable month at the rate of two and one-half
5 percent of the applicable rate of tax imposed by such sections three
6 hundred one-a, three hundred one-e, three hundred one-h, three hundred
7 one-i and three hundred one-j of this article with respect to the
8 products included in each component of such taxes imposed by such
9 sections, to be computed on a per quantity basis (rounded to the nearest
10 hundredth cent per quantity). Provided, further, however, for purposes
11 of imposition of the tax surcharge with respect to the tax imposed by
12 section three hundred one-h of this article, the rate of the surcharge
13 applicable to any calendar quarter during which the rate of the tax
14 surcharge changes in accordance with the first three sentences of this
15 subdivision shall be the average of the rates otherwise applicable
16 pursuant to such first three sentences for each month of such calendar
17 quarter. In the case of a taxpayer who files returns and pays taxes
18 under article [twenty-one or article] twenty-one-A of this chapter, as
19 the case may be, on an annual or other basis other than monthly or quar-
20 terly, for purposes of imposition of the tax surcharge with respect to
21 the tax imposed by section three hundred one-h of this article, the rate
22 of surcharge for a return period which would include a change in such
23 rate but for this sentence shall be, in the case of taxpayers filing on
24 an annual basis, equal to the sum of the respective rates otherwise
25 applicable under this subdivision in each month of the return period
26 divided by the number of months in the return period, and, in the case
27 of a taxpayer filing on other than a monthly, quarterly or annual basis,
28 equal to the sum of the respective rates otherwise applicable under this
29 subdivision on each of the days of the return period divided by the
30 number of days in the return period.
31 § 9. Subdivisions (c) and (d) of section 522 of the tax law, as added
32 by chapter 170 of the laws of 1994, are amended to read as follows:
33 (c) Denial, suspension and revocation. The commissioner, for cause,
34 may deny a license and suspend or revoke any license issued under this
35 section, after an opportunity for a hearing has been afforded the carri-
36 er; provided, however, that a license may be denied or it may be
37 suspended or revoked for failure to file a return as required pursuant
38 to this article or for nonpayment of moneys due under this article prior
39 to a hearing. A violation of any of the provisions of this article [or
40 article twenty-one of this chapter] or of any rule or regulation of the
41 commissioner promulgated under this article [or such article twenty-one]
42 shall constitute sufficient cause for the denial, suspension or revoca-
43 tion of a license. In addition, if the commissioner enters into a coop-
44 erative agreement with other jurisdictions pursuant to section five
45 hundred twenty-eight of this article, the commissioner may deny an
46 application for license where a license previously issued to the appli-
47 cant is under suspension or revocation by any member jurisdiction and a
48 license may be revoked or suspended for failure to comply with such
49 agreement. A denial, revocation or suspension of a license shall be
50 final unless the applicant or licensee shall, within thirty days after
51 the giving of notice of such denial, revocation or suspension, petition
52 the division of tax appeals for a hearing in accordance with article
53 forty of this chapter. If the commissioner enters into a cooperative
54 agreement pursuant to such section five hundred twenty-eight, notice of
55 a hearing shall be given and a hearing held within any time restrictions
56 prescribed in such agreement.
A. 6565 7
1 (d) Trip permits. In lieu of the license and decal provided for in
2 subdivision (a) of this section, any carrier, except as hereinafter
3 limited, may apply to the commissioner for a trip permit for any quali-
4 fied motor vehicle to be operated by him or her on the public highways
5 of this state. Application for the trip permit shall be made on a form
6 prescribed by the commissioner and shall contain such information as the
7 commissioner shall require. The application shall be accompanied by a
8 fee of twenty-five dollars for each qualified motor vehicle. Each trip
9 permit shall be valid for a period of seventy-two hours from the time of
10 its issuance. The issuance of a trip permit for a qualified motor vehi-
11 cle shall exempt the carrier from the requirement of filing returns and
12 payment of the taxes imposed by this article and section three hundred
13 one-h of this chapter on the operation of such qualified motor vehicle
14 for the effective period of the permit but no refund application may be
15 filed on account of trip permit applications. [Provided, however, that
16 in order for any person liable for the tax to claim such exemption, such
17 person must retain a copy of the trip permit in his records for the
18 complete period of time required by section five hundred seven of this
19 chapter.] A carrier may not apply for more than ten trip permits under
20 this section during a single calendar year.
21 § 10. Section 528 of the tax law, as added by chapter 170 of the laws
22 of 1994, is amended to read as follows:
23 § 528. Procedure, administration and disposition of revenues. (a)
24 [General. The provisions of subdivision two of section five hundred six
25 and sections five hundred seven through five hundred fifteen of this
26 chapter (excluding sections five hundred eight, five hundred twelve and
27 five hundred thirteen) shall apply to the provisions of this article
28 with the same force and effect as if the language of such subdivision
29 and sections had been incorporated in full into this article and had
30 expressly referred to the tax under this article, except to the extent
31 that any such provision is either inconsistent with or not relevant to
32 this article or inconsistent with a provision of any agreement which the
33 commissioner enters into pursuant to subdivision (b) of this section,
34 with such modification as may be necessary to adapt the language of such
35 provisions to the tax imposed by this article, provided that (1)
36 notwithstanding such section five hundred ten and subdivision four of
37 section two thousand six of this chapter, a determination, as provided
38 in such section five hundred ten, relating to the tax imposed by this
39 article, shall finally and conclusively fix such tax, unless the person
40 against whom it is assessed shall, within thirty days after the giving
41 of notice of such determination, petition the division of tax appeals
42 for a hearing, or unless the commissioner on the commissioner's own
43 motion shall redetermine the same; (2) the term "vehicular unit" shall
44 be read as "qualified motor vehicle"; (3) if the commissioner enters
45 into a cooperative agreement under this section, the reference in
46 section five hundred fourteen-a of this chapter to the United States
47 postmark shall include a postmark made by the Canadian postal service;
48 and (4) if the commissioner enters into a cooperative agreement under
49 this section, for purposes of applying subdivision four of section five
50 hundred fourteen of this chapter, the banks, banking houses or trust
51 companies which may be designated by the commissioner may include any
52 such banks, banking houses or trust companies designated or seeking
53 designation by other member jurisdictions. For purposes of determining
54 the amount of tax due in accordance with section five hundred ten of
55 this chapter as incorporated by this subdivision, any return filed
56 before the last day prescribed for its filing shall be deemed to be
A. 6565 8
1 filed on such last day. The commissioner is authorized to provide for
2 the joint administration, in whole or in part, of the tax imposed by
3 article twenty-one of this chapter and the tax imposed by this article.
4 (b)] Cooperative agreements. Notwithstanding any inconsistent
5 provision of law, the commissioner is authorized to enter into a cooper-
6 ative agreement with other states, the District of Columbia or provinces
7 or territories of Canada for the administration of the tax imposed by
8 this article and similar taxes imposed by other member jurisdictions and
9 for the reporting and payment of tax to a single base state and a
10 proportional sharing of revenue of taxes relating to fuel use among the
11 jurisdictions where a qualified motor vehicle is operated. The agreement
12 may provide for determining the base state for carriers, carriers
13 records requirements, audit procedures, exchange of information, persons
14 eligible for tax licensing, defining qualified motor vehicles, determin-
15 ing if bonding is required and requiring bonds to secure the tax imposed
16 by this article and similar taxes imposed by other member jurisdictions,
17 specifying reporting requirements and periods including defining uniform
18 penalty and interest rates for late reporting, determining methods for
19 collecting and forwarding of taxes, interest and penalties to another
20 jurisdiction, notice and timing of hearings and other provisions as will
21 facilitate the administration of the agreement. The commissioner may,
22 pursuant to the terms of the agreement, forward to the proper officers
23 of another member jurisdiction any information in the commissioner's
24 possession relating to the manufacture, receipt, sale, use, transporta-
25 tion or shipment of automotive fuel by any person and may share any
26 information relating to the administration of taxes pursuant to the
27 agreement with such officers. The commissioner may disclose to the prop-
28 er officers of another member jurisdiction the location of offices,
29 motor vehicles and other real and personal property of carriers. The
30 agreement may provide for each member jurisdiction to audit the records
31 of persons based in the member jurisdiction and determine taxes due each
32 member jurisdiction. The commissioner may adopt rules and regulations
33 for the administration and enforcement of the agreement. In connection
34 with the administration of taxes under such a cooperative agreement, the
35 commissioner may enter into an agreement with other member jurisdictions
36 and any banks, banking houses, trust companies or other similar insti-
37 tutions with respect to the payment of any tax, fees, penalty or inter-
38 est to such banks, banking houses, trust companies or similar insti-
39 tutions and the filing of returns and reports with such banks, banking
40 houses, trust companies or similar institutions as agent of the commis-
41 sioner and such other member jurisdictions. Pursuant to a written agree-
42 ment made with one or more of the appropriate departments, agencies,
43 officers or instrumentalities of other jurisdictions, the commissioner
44 may let contracts for provision of such services to the department and
45 to one or more of such entities of other jurisdictions; provided, that
46 provisions shall be made in all such agreements with the participating
47 governmental entities and in all such contracts let by the commissioner
48 for the assumption by each of the participating governmental entities of
49 sole responsibility for its proportionate share of the costs under the
50 terms of such contract. The commissioner may contract for such services
51 jointly with and pursuant to a contract let by the appropriate depart-
52 ment, agency, officer or instrumentality of another jurisdiction;
53 provided that (1) the commissioner shall approve the proposed terms and
54 conditions of all such joint governmental contracts, (2) the letting of
55 such joint governmental contract shall be based on invitation of compet-
56 itive bids or proposals, and (3) the participation by the department in
A. 6565 9
1 any such joint contract shall be preceded by an evaluation and finding
2 in writing by the commissioner that a reasonable potential exists for
3 the saving of costs by the state, by means of such joint governmental
4 contract.
5 [(c)] (b) Rate changes. In the event the rate of tax imposed under
6 this article or under section three hundred one-h of this chapter or the
7 rate of surcharge imposed on such tax changes and such change does not
8 coincide with the beginning of a reporting period, the rates of tax and
9 surcharge for the reporting period which includes such change shall be
10 equal to the sum of the respective rates otherwise applicable in each
11 month of the reporting period divided by the number of months in the
12 reporting period.
13 [(d)] (c) Construction. In the event the commissioner, pursuant to the
14 authority of this article, enters into a cooperative agreement as
15 provided in this section, the commissioner shall carry out any provision
16 of such agreement required for continued New York state participation in
17 such agreement, to the extent not inconsistent with a specific require-
18 ment of this article or any other provision of the laws and the consti-
19 tution of the state of New York.
20 § 11. Section 1815 of the tax law, as amended by section 29 of subpart
21 I of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara-
22 graph (A) of paragraph 1 of subdivision (a) as separately amended by
23 section 5 of part K-1 of chapter 57 of the laws of 2009, is amended to
24 read as follows:
25 § 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall
26 be unlawful for any person to:
27 (A) [(i) Use or cause or permit to be used, any public highway in this
28 state for the operation of a motor vehicle subject to the provisions of
29 article twenty-one of this chapter without first applying for and
30 obtaining the certificate of registration required under such article or
31 a decal that has been suspended or revoked or that was issued for a
32 motor vehicle other than the one on which affixed. The operation of any
33 motor vehicle on any public highway of this state without a decal
34 required under such article shall be presumptive evidence that a certif-
35 icate of registration or decal has not been obtained for such motor
36 vehicle;
37 (ii)] Use or cause or permit to be used, any public highway in this
38 state for the operation of a qualified motor vehicle subject to the
39 provisions of article twenty-one-A of this chapter without first obtain-
40 ing the license and decal required pursuant to such article or to carry
41 or cause or permit to be carried upon any qualified motor vehicle a
42 license or decal which has been suspended or revoked or which was issued
43 for a qualified motor vehicle other than the one on which carried. The
44 operation of any qualified motor vehicle on any public highway of this
45 state without carrying thereon the license or decal required under such
46 article shall be presumptive evidence that a license or decal has not
47 been obtained for such qualified motor vehicle;
48 (B) [Operate, or cause or permit to be operated, on any public highway
49 any motor vehicle subject to the provisions of article twenty-one of
50 this chapter having an actual gross or unloaded weight in excess of the
51 gross or unloaded weight set forth on the certificate of registration
52 issued for such motor vehicle;
53 (C)] Fail to deliver or surrender, pursuant to the provisions of arti-
54 cle twenty-one or twenty-one-A of this chapter or any rule or regulation
55 promulgated by the commissioner, a certificate of registration or
A. 6565 10
1 license or decal to such commissioner, or any person directed by such
2 commissioner to take possession thereof;
3 [(D)] (C) Fail to keep records of operations of motor vehicles or
4 qualified motor vehicles as the commissioner shall prescribe;
5 [(E)] (D) Violate any other provision of article twenty-one or twen-
6 ty-one-A of this chapter or any rule or regulation promulgated there-
7 under.
8 (2) Any person who violates any provision of this subdivision, upon a
9 first conviction shall be subject to a fine of not less than one hundred
10 dollars or more than two hundred fifty dollars; and upon a second or
11 subsequent conviction to a fine of not less than two hundred fifty
12 dollars or more than five hundred dollars or by imprisonment for not
13 more than ten days. Except as otherwise provided by law such a violation
14 shall not be a crime and the penalty or punishment imposed therefor
15 shall not be deemed for any purpose a penal or criminal penalty or
16 punishment and shall not impose any disability upon or affect or impair
17 the credibility as a witness, or otherwise, of any person convicted
18 thereof.
19 (3) For the purposes of conferring jurisdiction upon courts and police
20 officers, and on the officers specified in subdivision four of section
21 2.10 of the criminal procedure law and on judicial officers generally,
22 such violations shall be deemed traffic infractions and for such purpose
23 only all provisions of law relating to traffic infractions shall apply
24 to such violations; provided, however, that the commissioner of motor
25 vehicles, any hearing officer appointed by him or her, or any adminis-
26 trative tribunal authorized to hear and determine any charges or
27 offenses which are traffic infractions shall not have jurisdiction of
28 such infractions.
29 (4) Upon the conviction of any person for a violation of any of the
30 provisions of this subdivision, the trial court or the clerk thereof
31 shall within forty-eight hours certify the facts of the case to the
32 commissioner and such certificate shall be presumptive evidence of the
33 facts recited therein. If any such conviction shall be reversed upon
34 appeal therefrom, the person whose conviction has been so reversed may
35 serve upon the commissioner a certified copy of the order of reversal
36 and the commissioner shall thereupon record the same.
37 (b) An official weigh slip or ticket issued and certified by any truck
38 weigher in the employ of the department of transportation or by any duly
39 licensed weight master shall constitute prima facie evidence of the
40 information therein set forth and of the operation of the vehicle there-
41 in described upon a public highway and shall be admissible before any
42 court in any violation proceeding or criminal proceeding.
43 § 12. Paragraph (c) of subdivision 4-a of section 510 of the vehicle
44 and traffic law, as added by section 10 of part J of chapter 62 of the
45 laws of 2003, is amended to read as follows:
46 (c) Upon receipt of notification from a traffic and parking violations
47 agency of the failure of a person to appear within sixty days of the
48 return date or new subsequent adjourned date, pursuant to an appearance
49 ticket charging said person with a violation of:
50 (i) any of the provisions of this chapter except one for parking,
51 stopping or standing and except those violations described in paragraphs
52 (a), (b), (d), (e) and (f) of subdivision two of section three hundred
53 seventy-one of the general municipal law;
54 (ii) [section five hundred two or subdivision (a) of section eighteen
55 hundred fifteen of the tax law;
A. 6565 11
1 (iii)] section fourteen-f (except paragraph (b) of subdivision four of
2 section fourteen-f), two hundred eleven or two hundred twelve of the
3 transportation law; or
4 [(iv)] (iii) any lawful ordinance or regulation made by a local or
5 public authority relating to traffic (except one for parking, stopping
6 or standing) or the failure to pay a fine imposed for such a violation
7 by a traffic and parking violations agency, the commissioner or his or
8 her agent may suspend the driver's license or privileges of such person
9 pending receipt of notice from the agency that such person has appeared
10 in response to such appearance ticket or has paid such fine. Such
11 suspension shall take effect no less than thirty days from the day upon
12 which notice thereof is sent by the commissioner to the person whose
13 driver's license or privileges are to be suspended. Any suspension
14 issued pursuant to this paragraph shall be subject to the provisions of
15 paragraph (j-1) of subdivision two of section five hundred three of this
16 [chapter] title.
17 § 13. Subdivision 3 of section 514 of the vehicle and traffic law, as
18 amended by section 11 of part J of chapter 62 of the laws of 2003, is
19 amended to read as follows:
20 3. (a) Upon the failure of a person to appear or answer, within sixty
21 days of the return date or any subsequent adjourned date, or the failure
22 to pay a fine imposed by a court, pursuant to a summons charging him or
23 her with a violation of any of the provisions of this chapter (except
24 one for parking, stopping or standing), [section five hundred two or
25 five hundred twelve of the tax law,] section fourteen-f, two hundred
26 eleven or two hundred twelve of the transportation law or of any law,
27 ordinance, rule or regulation made by a local authority, relating to
28 traffic (except for parking, stopping or standing), the trial court or
29 the clerk thereof shall within ten days certify that fact to the commis-
30 sioner, in the manner and form prescribed by the commissioner, who shall
31 record the same in his or her office. Thereafter and upon the appearance
32 of any such person in response to such summons or the receipt of the
33 fine by the court, the trial court or the clerk thereof shall forthwith
34 certify that fact to the commissioner, in the manner and form prescribed
35 by the commissioner; provided, however, no such certification shall be
36 made unless the court has collected the termination of suspension fee
37 required to be paid pursuant to paragraph (j-1) of subdivision two of
38 section five hundred three of this [chapter] title.
39 (b) Upon the failure of a person to appear or answer, within sixty
40 days of the return date or any subsequent adjourned date, or the failure
41 to pay a fine imposed by a traffic and parking violations agency pursu-
42 ant to a summons charging him or her with a violation of:
43 (1) any of the provisions of this chapter except one for parking,
44 stopping or standing and except those violations described in paragraphs
45 (a), (b), (d), (e) and (f) of subdivision two of section three hundred
46 seventy-one of the general municipal law;
47 (2) [section five hundred two or subdivision (a) of section eighteen
48 hundred fifteen of the tax law;
49 (3)] section fourteen-f (except paragraph (b) of subdivision four of
50 section fourteen-f), two hundred eleven or two hundred twelve of the
51 transportation law; or
52 [(4)] (3) any lawful ordinance or regulation made by a local or public
53 authority relating to traffic (except one for parking, stopping or
54 standing);
55 the clerk thereof shall within ten days certify that fact to the commis-
56 sioner, in the manner and form prescribed by the commissioner, who shall
A. 6565 12
1 record the same in his or her office. Thereafter and upon the appearance
2 of any such person in response to such summons or the receipt of the
3 fine by the agency, the traffic and parking violations agency or the
4 clerk thereof shall forthwith certify that fact to the commissioner, in
5 the manner and form prescribed by the commissioner; provided, however,
6 no such certification shall be made unless the traffic and parking
7 violations agency has collected the termination of suspension fee
8 required to be paid pursuant to paragraph (j-1) of subdivision two of
9 section five hundred three of this [chapter] title.
10 § 14. Subdivision (b) of section 524 of the tax law is REPEALED.
11 § 15. Subdivision (d) of section 524 of the tax law, as amended by
12 chapter 309 of the laws of 1996, is amended to read as follows:
13 (d) Erroneous payment. Whenever the commissioner shall determine that
14 any moneys received under the provisions of this article were paid in
15 error, he or she may cause the same to be refunded or credited. Such
16 moneys received under the provisions of this article which the commis-
17 sioner shall determine were paid in error, may be refunded or credited
18 out of funds in the custody of the comptroller to the credit of such
19 taxes provided an application therefor is filed with the commissioner
20 within four years from the time the erroneous payment was made[, except
21 if an agreement under the provisions of section five hundred ten of this
22 chapter as made applicable to the tax imposed by this article by section
23 five hundred twenty-eight of this article (extending the period for
24 determination of tax imposed by this article) is made within the four-
25 year period for the filing of an application for refund provided for in
26 this subdivision, the period for filing an application for refund shall
27 not expire prior to six months after the expiration of the period within
28 which a determination may be made pursuant to the agreement or any
29 extension thereof].
30 § 16. Section 525 of the tax law, as added by chapter 170 of the laws
31 of 1994, is amended to read as follows:
32 § 525. Exemptions. (a) General. The provisions of this article shall
33 not apply to any qualified motor vehicle[:
34 (1) Which] which is a road roller, tractor crane, truck crane, power
35 shovel, road building machine, snow plow, road sweeper, sand spreader or
36 well driller.
37 [(2) Which is described in section five hundred four of this chapter,
38 except subdivision four of such section.]
39 (b) Omnibus carriers. (1) An omnibus carrier shall not be required to
40 apply for a license and decal or decals for a qualified motor vehicle
41 which is an omnibus operated on a public highway in this state; except,
42 if the commissioner enters into a cooperative agreement under subdivi-
43 sion [(b)] (a) of section five hundred twenty-eight of this article, the
44 commissioner may, pursuant to such agreement, require such a carrier to
45 be licensed and obtain such decal or decals with respect to such a vehi-
46 cle.
47 (2) The taxes imposed by this article shall not apply to motor fuel
48 and diesel motor fuel used by an omnibus carrier in the operation of an
49 omnibus in local transit service in this state, as described under para-
50 graph (d) of subdivision three of section two hundred eighty-nine-c of
51 this chapter, pursuant to a certificate of public convenience and neces-
52 sity issued by the commissioner of transportation of this state or by
53 the interstate commerce commission of the United States or pursuant to a
54 contract, franchise or consent between such carrier and a city having a
55 population of more than one million inhabitants, or any agency of such
56 city.
A. 6565 13
1 (c) Effect of cooperative agreement. Notwithstanding subdivisions (a)
2 and (b) of this section, in the event that the commissioner enters into
3 a cooperative agreement under subdivision [(b)] (a) of section five
4 hundred twenty-eight of this article, the commissioner may issue a
5 license and decal or decals with respect to qualified motor vehicles
6 described in subdivisions (a) and (b) of this section which are based in
7 this state for the purpose of reporting and payment of tax imposed by
8 other member jurisdictions with respect to such qualified motor vehi-
9 cles.
10 § 17. Section 1825 of the tax law, as amended by section 2 of part E
11 of chapter 25 of the laws of 2009, is amended to read as follows:
12 § 1825. Violation of secrecy provisions of the tax law.--Any person
13 who violates the provisions of subdivision (b) of section twenty-one,
14 subdivision one of section two hundred two, subdivision eight of section
15 two hundred eleven, subdivision (a) of section three hundred fourteen,
16 subdivision one or two of section four hundred thirty-seven, section
17 four hundred eighty-seven, [subdivision one or two of section five
18 hundred fourteen,] subsection (e) of section six hundred ninety-seven,
19 subsection (a) of section nine hundred ninety-four, subdivision (a) of
20 section eleven hundred forty-six, section twelve hundred eighty-seven,
21 subdivision (a) of section fourteen hundred eighteen, subsection (a) of
22 section fourteen hundred sixty-seven, subdivision (a) of section fifteen
23 hundred eighteen, subdivision (a) of section fifteen hundred fifty-five
24 of this chapter, and subdivision (e) of section 11-1797 of the adminis-
25 trative code of the city of New York shall be guilty of a misdemeanor.
26 § 18. Paragraph (a) of subdivision 3 of section 89-b of the state
27 finance law, as amended by section 2 of chapter 165 of the laws of 2008,
28 is amended to read as follows:
29 (a) The special obligation reserve and payment account shall consist
30 (i) of all moneys required to be deposited in the dedicated highway and
31 bridge trust fund pursuant to the provisions of sections two hundred
32 five, two hundred eighty-nine-e, three hundred one-j, [five hundred
33 fifteen] and eleven hundred sixty-seven of the tax law, section four
34 hundred one of the vehicle and traffic law, and section thirty-one of
35 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
36 fees, fines or penalties collected by the commissioner of transportation
37 pursuant to section fifty-two and subdivisions five, eight and twelve of
38 section eighty-eight of the highway law, subdivision fifteen of section
39 three hundred eighty-five of the vehicle and traffic law, section [two
40 of the chapter] nine of part U1 of chapter sixty-two of the laws of two
41 thousand three that amended this paragraph, subdivision (d) of section
42 three hundred four-a, paragraph one of subdivision (a) and subdivision
43 (d) of section three hundred five, subdivision six-a of section four
44 hundred fifteen and subdivision (g) of section twenty-one hundred twen-
45 ty-five of the vehicle and traffic law, section fifteen of this chapter,
46 excepting moneys deposited with the state on account of betterments
47 performed pursuant to subdivision twenty-seven or subdivision thirty-
48 five of section ten of the highway law, (iii) any moneys collected by
49 the department of transportation for services provided pursuant to
50 agreements entered into in accordance with section ninety-nine-r of the
51 general municipal law, and (iv) any other moneys collected therefor or
52 credited or transferred thereto from any other fund, account or source.
53 § 19. Paragraph (a) of subdivision 3 of section 89-b of the state
54 finance law, as amended by section 3 of chapter 165 of the laws of 2008,
55 is amended to read as follows:
A. 6565 14
1 (a) The special obligation reserve and payment account shall consist
2 (i) of all moneys required to be deposited in the dedicated highway and
3 bridge trust fund pursuant to the provisions of sections two hundred
4 eighty-nine-e, three hundred one-j, [five hundred fifteen] and eleven
5 hundred sixty-seven of the tax law, section four hundred one of the
6 vehicle and traffic law, and section thirty-one of chapter fifty-six of
7 the laws of nineteen hundred ninety-three, (ii) all fees, fines or
8 penalties collected by the commissioner of transportation pursuant to
9 section fifty-two and subdivisions five, eight and twelve of section
10 eighty-eight of the highway law, subdivision fifteen of section three
11 hundred eighty-five of the vehicle and traffic law, section fifteen of
12 this chapter, excepting moneys deposited with the state on account of
13 betterments performed pursuant to subdivision twenty-seven or subdivi-
14 sion thirty-five of section ten of the highway law, (iii) any moneys
15 collected by the department of transportation for services provided
16 pursuant to agreements entered into in accordance with section ninety-
17 nine-r of the general municipal law, and (iv) any other moneys collected
18 therefor or credited or transferred thereto from any other fund, account
19 or source.
20 § 20. Subdivision 4 of section 2006 of the tax law, as amended by
21 chapter 170 of the laws of 1994, is amended to read as follows:
22 4. To provide a hearing as a matter of right, to any petitioner upon
23 such petitioner's request, pursuant to such rules, regulations, forms
24 and instructions as the tribunal may prescribe, unless a right to such a
25 hearing is specifically provided for, modified or denied by another
26 provision of this chapter. Where such a request is made by a person
27 seeking review of taxes determined or claimed to be due under this chap-
28 ter, the liability of such person shall become finally and irrevocably
29 fixed, unless such person, within ninety days from the time such liabil-
30 ity is assessed, shall petition the division of tax appeals for a hear-
31 ing to review such liability [except that, as provided in subdivision
32 (a) of section five hundred twenty-eight of this chapter, a determi-
33 nation relating to the tax imposed by article twenty-one-A of this chap-
34 ter shall finally and irrevocably fix such tax unless the person against
35 whom it is assessed shall petition the division of tax appeals for a
36 hearing within thirty days after the giving of notice of such determi-
37 nation].
38 § 21. This act shall take effect immediately; provided, however, that
39 the amendments to paragraph (a) of subdivision 3 of section 89-b of the
40 state finance law made by section eighteen of this act shall be subject
41 to the expiration and reversion of such paragraph pursuant to section 13
42 of part U1 of chapter 62 of the laws of 2003, as amended, when upon such
43 date the provisions of section nineteen of this act shall take effect.
