STATE OF NEW YORK
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5895
2011-2012 Regular Sessions
IN SENATE
September 26, 2011
___________
Introduced by Sen. KRUEGER -- read twice and ordered printed, and when
printed to be committed to the Committee on Rules
AN ACT to amend the tax law, in relation to the creation of the federal
tax elimination supplemental tax
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. The tax law is amended by adding a new section 284-b to
2 read as follows:
3 § 284-b. Federal tax elimination supplemental tax. 1. If the federal
4 fuel tax is below the rate of five cents per gallon, there is hereby
5 levied and imposed an excise tax of nine cents per gallon upon motor
6 fuel (a) imported into or caused to be imported into the state by a
7 distributor for use, distribution, storage or sale in the state or upon
8 motor fuel which is produced, refined, manufactured or compounded by a
9 distributor in the state (which acts shall hereinafter in this subdivi-
10 sion be encompassed by the phrase "imported or manufactured") or (b) if
11 the tax has not been imposed prior to its sale in this state, which is
12 sold by a distributor (which act, in conjunction with the acts described
13 in paragraph (a) of this subdivision, shall hereinafter in this article
14 be encompassed by the phrase "imported, manufactured or sold"), except
15 when imported, manufactured or sold under circumstances which preclude
16 the collection of such tax by reason of the United States constitution
17 and of laws of the United States enacted pursuant thereto or when
18 imported or manufactured by an organization described in paragraph one
19 or two of subdivision (a) of section eleven hundred sixteen of this
20 chapter or a hospital included in the organizations described in para-
21 graph four of such subdivision for its own use or consumption and except
22 kero-jet fuel when imported or manufactured by an airline for use in its
23 airplanes. Provided, further, no motor fuel shall be included in the
24 measure of the tax unless it shall have previously come to rest within
25 the meaning of federal decisional law interpreting the United States
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD13462-02-1
S. 5895 2
1 constitution. All tax for the period for which a return is required to
2 be filed shall be due on the date limited for the filing of the return
3 for such period, regardless of whether a return is filed by such
4 distributor as required by this article or whether the return which is
5 filed correctly shows the amount of tax due.
6 2. All taxes collected pursuant to this section shall be deposited
7 proportionately into the following accounts: three-quarters to the dedi-
8 cated highway and bridge trust fund established pursuant to section
9 eighty-nine-b of the state finance law, and one-quarter to the dedicated
10 mass transportation trust fund established pursuant to section eighty-
11 nine-c of the state finance law.
12 § 2. This act shall take effect immediately.
