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.
STATE OF NEW YORK
________________________________________________________________________
S. 6071 A. 7716
2017-2018 Regular Sessions
SENATE - ASSEMBLY
May 10, 2017
___________
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
IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred
to the Committee on Ways and Means
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.
LBD04118-01-7
