Requires the deposit, into the dedicated highway and bridge trust fund, of a portion of the sales tax collected on each gallon of motor fuel sold at retail; increases the amount to be deposited over time.
STATE OF NEW YORK
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549
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
___________
Introduced by Sen. AKSHAR -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law and the state finance law, in relation to
providing for the deposit into the dedicated highway and bridge trust
fund of a portion of the sales tax revenue from the sale of motor fuel
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1148 of the tax law, as amended by section 57 of
2 part HH of chapter 57 of the laws of 2013, is amended to read as
3 follows:
4 § 1148. Deposit and disposition of revenue. [All] (a) Except as other-
5 wise provided in subdivision (b) of this section, all taxes, interest
6 and penalties collected or received by the commissioner under this arti-
7 cle shall be deposited and disposed of pursuant to the provisions of
8 section one hundred seventy-one-a of this chapter; provided however, the
9 comptroller shall on or before the twelfth day of each month, pay all
10 such taxes, interest and penalties collected under this article and
11 remaining to the comptroller's credit in such banks, banking houses or
12 trust companies at the close of business on the last day of the preced-
13 ing month, into the general fund of the state treasury, except as other-
14 wise provided in sections ninety-two-d, ninety-two-h, and ninety-two-r
15 of the state finance law and sections eleven hundred two, eleven hundred
16 four and eleven hundred nine of this article.
17 (b) One cent of the taxes collected or received by the commissioner
18 under this article for the retail sale of each gallon of motor fuel
19 shall be deposited in the special obligation reserve and payment account
20 of the dedicated highway and bridge trust fund, established by section
21 eighty-nine-b of the state finance law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD05133-01-9
S. 549 2
1 § 2. Subdivision (b) of section 1148 of the tax law, as added by
2 section one of this act, is amended to read as follows:
3 (b) [One cent] Two cents of the taxes collected or received by the
4 commissioner under this article for the retail sale of each gallon of
5 motor fuel shall be deposited in the special obligation reserve and
6 payment account of the dedicated highway and bridge trust fund, estab-
7 lished by section eighty-nine-b of the state finance law.
8 § 3. Subdivision (b) of section 1148 of the tax law, as amended by
9 section two of this act, is amended to read as follows:
10 (b) [Two] Three cents of the taxes collected or received by the
11 commissioner under this article for the retail sale of each gallon of
12 motor fuel shall be deposited in the special obligation reserve and
13 payment account of the dedicated highway and bridge trust fund, estab-
14 lished by section eighty-nine-b of the state finance law.
15 § 4. Subdivision (b) of section 1148 of the tax law, as amended by
16 section three of this act, is amended to read as follows:
17 (b) [Three] Four cents of the taxes collected or received by the
18 commissioner under this article for the retail sale of each gallon of
19 motor fuel shall be deposited in the special obligation reserve and
20 payment account of the dedicated highway and bridge trust fund, estab-
21 lished by section eighty-nine-b of the state finance law.
22 § 5. Paragraph (a) of subdivision 3 of section 89-b of the state
23 finance law, as amended by section 7 of part UU of chapter 59 of the
24 laws of 2018, is amended to read as follows:
25 (a) The special obligation reserve and payment account shall consist
26 (i) of all moneys required to be deposited in the dedicated highway and
27 bridge trust fund pursuant to the provisions of sections two hundred
28 five, two hundred eighty-nine-e, three hundred one-j, five hundred
29 fifteen, eleven hundred forty-eight and eleven hundred sixty-seven of
30 the tax law, section four hundred one of the vehicle and traffic law,
31 and section thirty-one of chapter fifty-six of the laws of nineteen
32 hundred ninety-three, (ii) all fees, fines or penalties collected by the
33 commissioner of transportation and the commissioner of motor vehicles
34 pursuant to section fifty-two, section three hundred twenty-six, section
35 eighty-eight of the highway law, subdivision fifteen of section three
36 hundred eighty-five of the vehicle and traffic law, section two of [the]
37 part U1 of chapter sixty-two of the laws of two thousand three [that
38 amended this paragraph], subdivision (d) of section three hundred
39 four-a, paragraph one of subdivision (a) and subdivision (d) of section
40 three hundred five, subdivision six-a of section four hundred fifteen
41 and subdivision (g) of section twenty-one hundred twenty-five of the
42 vehicle and traffic law, section fifteen of this chapter, excepting
43 moneys deposited with the state on account of betterments performed
44 pursuant to subdivision twenty-seven or subdivision thirty-five of
45 section ten of the highway law, and section one hundred forty-five of
46 the transportation law, (iii) any moneys collected by the department of
47 transportation for services provided pursuant to agreements entered into
48 in accordance with section ninety-nine-r of the general municipal law,
49 and (iv) any other moneys collected therefor or credited or transferred
50 thereto from any other fund, account or source.
51 § 6. Paragraph (a) of subdivision 3 of section 89-b of the state
52 finance law, as amended by section 8 of part UU of chapter 59 of the
53 laws of 2018, is amended to read as follows:
54 (a) The special obligation reserve and payment account shall consist
55 (i) of all moneys required to be deposited in the dedicated highway and
56 bridge trust fund pursuant to the provisions of sections two hundred
S. 549 3
1 eighty-nine-e, three hundred one-j, five hundred fifteen, eleven hundred
2 forty-eight and eleven hundred sixty-seven of the tax law, section four
3 hundred one of the vehicle and traffic law, and section thirty-one of
4 chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
5 fees, fines or penalties collected by the commissioner of transportation
6 and the commissioner of motor vehicles pursuant to section fifty-two,
7 section three hundred twenty-six, section eighty-eight of the highway
8 law, subdivision fifteen of section three hundred eighty-five of the
9 vehicle and traffic law, section fifteen of this chapter, excepting
10 moneys deposited with the state on account of betterments performed
11 pursuant to subdivision twenty-seven or subdivision thirty-five of
12 section ten of the highway law, and section one hundred forty-five of
13 the transportation law, (iii) any moneys collected by the department of
14 transportation for services provided pursuant to agreements entered into
15 in accordance with section ninety-nine-r of the general municipal law,
16 and (iv) any other moneys collected therefor or credited or transferred
17 thereto from any other fund, account or source.
18 § 7. This act shall take effect April 1, 2019, provided, that:
19 (a) section two of this act shall take effect April 1, 2020;
20 (b) section three of this act shall take effect April 1, 2021;
21 (c) section four of this act shall take effect April 1, 2022; and
22 (d) the amendments to paragraph (a) of subdivision 3 of section 89-b
23 of the state finance law, made by section five of this act, shall be
24 subject to the expiration and reversion of such paragraph pursuant to
25 section 13 of part U1 of chapter 62 of the laws of 2003, as amended,
26 when upon such date the provisions of section six of this act shall take
27 effect.
