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

                                  6644

                            I N  S E N A T E

                            January 21, 2010
                               ___________

Introduced  by  Sen.  DUANE  -- 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
  imposing a state excise tax on sweetened beverage manufacturers

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

  Section 1. Subdivision 1 of section 171-a of the tax law,  as  amended
by  section 1 of part R of chapter 60 of the laws of 2004, is amended to
read as follows:
  1. All taxes, interest, penalties and fees collected  or  received  by
the commissioner or the commissioner's duly authorized agent under arti-
cles nine (except section one hundred eighty-two-a thereof and except as
otherwise  provided  in  section  two  hundred  five  thereof),  nine-A,
twelve-A (except as otherwise provided in section  two  hundred  eighty-
four-d thereof), TEN, thirteen, thirteen-A (except as otherwise provided
in  section  three  hundred  twelve thereof), eighteen, nineteen, twenty
(except as otherwise provided in section four hundred eighty-two  there-
of),  twenty-one,  twenty-two,  twenty-six,  twenty-six-B,  twenty-eight
(except as otherwise provided in section eleven hundred two [or], eleven
hundred three thereof), twenty-eight-A, thirty-one (except as  otherwise
provided  in  section  fourteen hundred twenty-one thereof), thirty-two,
thirty-three and thirty-three-A of this chapter shall be deposited daily
in one account with such responsible  banks,  banking  houses  or  trust
companies  as may be designated by the comptroller, to the credit of the
comptroller. Such an account may be established in one or more  of  such
depositories.  Such  deposits  shall be kept separate and apart from all
other money in the possession of the comptroller. The comptroller  shall
require  adequate  security  from  all  such  depositories. Of the total
revenue collected or received under such articles of this  chapter,  the
comptroller  shall  retain in the comptroller's hands such amount as the
commissioner may determine to be necessary for refunds or reimbursements
under such articles of this chapter [and article  ten  thereof]  out  of
which  amount the comptroller shall pay any refunds or reimbursements to

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
              

                                                           LBD11803-04-0

S. 6644                             2

which taxpayers shall be entitled under the provisions of such  articles
of  this  chapter  [and  article  ten thereof]. The commissioner and the
comptroller shall maintain a system of accounts showing  the  amount  of
revenue  collected  or  received  from each of the taxes imposed by such
articles. The comptroller,  after  reserving  the  amount  to  pay  such
refunds  or  reimbursements,  shall,  on or before the tenth day of each
month, pay into the state treasury to the credit of the general fund all
revenue deposited under this section during the preceding calendar month
and remaining to the comptroller's  credit  on  the  last  day  of  such
preceding  month, (i) except that the comptroller shall pay to the state
department of social services that amount of overpayments of tax imposed
by article twenty-two of this chapter and the interest  on  such  amount
which  is certified to the comptroller by the commissioner as the amount
to be credited against past-due support pursuant to subdivision  six  of
section  one  hundred  seventy-one-c of this [chapter] ARTICLE, (ii) and
except that the comptroller shall pay  to  the  New  York  state  higher
education  services  corporation and the state university of New York or
the city university of New York respectively that amount of overpayments
of tax imposed by article twenty-two of this chapter and the interest on
such amount which is certified to the comptroller by the commissioner as
the amount to be credited against the amount of defaults in repayment of
guaranteed student loans and state university loans or  city  university
loans  pursuant to subdivision five of section one hundred seventy-one-d
and subdivision six of section one hundred seventy-one-e of this  [chap-
ter]  ARTICLE,  (iii)  and except further that, notwithstanding any law,
the comptroller shall credit to the revenue arrearage account,  pursuant
to  section  ninety-one-a of the state finance law, that amount of over-
payment of tax imposed by  article  nine,  nine-A,  twenty-two,  thirty,
thirty-A,  thirty-B, thirty-two or thirty-three of this chapter, and any
interest thereon, which is certified to the comptroller by  the  commis-
sioner as the amount to be credited against a past-due legally enforcea-
ble debt owed to a state agency pursuant to paragraph (a) of subdivision
six  of  section  one  hundred  seventy-one-f of this article, provided,
however, [he] THE COMPTROLLER shall credit to the special offset fiduci-
ary account, pursuant to section ninety-one-c of the state finance  law,
any  such amount creditable as a liability as set forth in paragraph (b)
of subdivision six of section one hundred seventy-one-f of this article,
(iv) and except further that the comptroller shall pay to  the  city  of
New  York  that  amount  of  overpayment of tax imposed by article nine,
nine-A, twenty-two, thirty, thirty-A, thirty-B, thirty-two,  or  thirty-
three  of this chapter and any interest thereon that is certified to the
comptroller by the commissioner as the amount  to  be  credited  against
city  of  New  York  tax  warrant  judgment debt pursuant to section one
hundred seventy-one-l of this article, (v) and except further  that  the
comptroller  shall pay to a non-obligated spouse that amount of overpay-
ment of tax imposed by article twenty-two of this chapter and the inter-
est on such amount which has  been  credited  pursuant  to  section  one
hundred  seventy-one-c,  one hundred seventy-one-d, one hundred seventy-
one-e, one hundred seventy-one-f or one hundred  seventy-one-l  of  this
article and which is certified to the comptroller by the commissioner as
the  amount  due  such non-obligated spouse pursuant to paragraph six of
subsection (b) of section six hundred fifty-one  of  this  chapter;  and
(vi)  the  comptroller  shall deduct a like amount which the comptroller
shall pay into the treasury to the  credit  of  the  general  fund  from
amounts  subsequently  payable to the department of social services, the
state university of New York, the city university of New  York,  or  the

S. 6644                             3

higher  education services corporation, or the revenue arrearage account
or special offset fiduciary account pursuant to section ninety-one-a  or
ninety-one-c of the state finance law, as the case may be, whichever had
been  credited the amount originally withheld from such overpayment, and
(vii) with respect to amounts originally withheld from such  overpayment
pursuant  to  section one hundred seventy-one-l of this article and paid
to the city of New York, the comptroller shall  collect  a  like  amount
from the city of New York.
  S  2.  The  tax  law  is amended by adding a new article 10 to read as
follows:
                                ARTICLE 10
         POINT OF MANUFACTURER EXCISE TAX ON SWEETENED BEVERAGES
SECTION 220. DEFINITIONS.
        221. IMPOSITION OF EXCISE TAX.
        222. PAYMENT OF EXCISE TAX.
        223. EXEMPTIONS.
  S 220. DEFINITIONS. FOR PURPOSES OF THIS ARTICLE, THE TERM:
  1. "BOTTLE" MEANS ANY CLOSED OR SEALED GLASS, METAL,  PAPER,  PLASTIC,
OR  ANY  OTHER TYPE OF CONTAINER REGARDLESS OF THE SIZE OR SHAPE OF SUCH
CONTAINER.
  2. "BOTTLED SOFT DRINKS" MEANS ANY  AND  ALL  NONALCOHOLIC  BEVERAGES,
WHETHER  CARBONATED  OR  NOT, SUCH AS SODA WATER, GINGER ALE, ALL DRINKS
COMMONLY REFERRED TO AS COLA, LIME, LEMON, LEMON-LIME AND OTHER FLAVORED
DRINKS, FRUIT JUICE WHEN ANY PLAIN OR  CARBONATED  WATER,  FLAVORING  OR
SYRUP  IS  ADDED,  OR  ANY  AND ALL PREPARATIONS COMMONLY REFERRED TO AS
"SOFT DRINKS" OF WHATEVER KIND, WHICH ARE CLOSED AND  SEALED  IN  GLASS,
PAPER,  OR  ANY  OTHER  TYPE OF CONTAINER, ENVELOPE, PACKAGE, OR BOTTLE,
WHETHER MANUFACTURED WITH OR WITHOUT THE USE  OF  ANY  SYRUP.  THE  TERM
"BOTTLED SOFT DRINKS" SHALL NOT INCLUDE FLUID MILK TO WHICH NO FLAVORING
HAS BEEN ADDED, OR NATURAL UNDILUTED FRUIT JUICE OR VEGETABLE JUICE.
  3.  "DISTRIBUTOR,  MANUFACTURER, OR WHOLESALE DEALER" MEANS ANY PERSON
WHO RECEIVES,  STORES,  MANUFACTURES,  BOTTLES  OR  SELLS  BOTTLED  SOFT
DRINKS,  SOFT  DRINK  SYRUPS, SIMPLE SYRUPS, OR POWDERS OR BASE PRODUCTS
FOR MIXING, COMPOUNDING OR MAKING SOFT DRINKS FOR SALE TO  RETAIL  DEAL-
ERS,  OTHER  MANUFACTURERS, WHOLESALE DEALERS OR DISTRIBUTORS FOR RESALE
PURPOSES.
  4. "INFANT OR TODDLER FORMULA" MEANS  ANY  PRODUCT,  WHETHER  SOLD  IN
LIQUID OR POWDER FORM, THAT IS INTENDED BY ITS MANUFACTURER FOR CONSUMP-
TION  BY  INFANTS  OR TODDLERS THAT IS COMMONLY REFERRED TO AS INFANT OR
TODDLER FORMULA.
  5. "MILK" MEANS NATURAL LIQUID MILK REGARDLESS  OF  ANIMAL  SOURCE  OR
BUTTERFAT CONTENT; OR NATURAL MILK CONCENTRATE, WHETHER OR NOT RECONSTI-
TUTED,  REGARDLESS  OF  ANIMAL SOURCE OR BUTTERFAT CONTENT OR DEHYDRATED
NATURAL MILK WHETHER OR NOT RECONSTITUTED.
  6. "MILK PRODUCT" MEANS ANY LIQUID THAT HAS MILK  AS  THE  PREDOMINANT
INGREDIENT  BY  WEIGHT  IN ACCORDANCE WITH THE REGULATIONS OF THE UNITED
STATES FOOD AND DRUG ADMINISTRATION.
  7. "MILK SUBSTITUTE"  MEANS  ANY  LIQUID  THAT  IS  SOY-BASED  AND  IS
INTENDED BY ITS MANUFACTURER AS A SUBSTITUTE FOR MILK.
  8. "NATURAL UNDILUTED FRUIT JUICE" MEANS THE LIQUID RESULTING FROM THE
PRESSING  OF  FRUIT WITH OR WITHOUT SWEETENER BEING ADDED, OR THE LIQUID
RESULTING FROM THE RECONSTITUTION OF NATURAL FRUIT JUICE CONCENTRATE  BY
THE RESTORATION OF WATER TO DEHYDRATED NATURAL FRUIT JUICE WITH OR WITH-
OUT SWEETENER BEING ADDED.
  9. "NATURAL UNDILUTED VEGETABLE JUICE" MEANS THE LIQUID RESULTING FROM
THE  PRESSING OF VEGETABLES WITH OR WITHOUT SWEETENER BEING ADDED OR THE

S. 6644                             4

LIQUID RESULTING FROM THE  RECONSTITUTION  OF  NATURAL  VEGETABLE  JUICE
CONCENTRATE  BY THE RESTORATION OF WATER TO DEHYDRATED NATURAL VEGETABLE
JUICE WITH OR WITHOUT SWEETENER BEING ADDED.
  10.  "NON-ALCOHOLIC  BEVERAGE"  MEANS  AND  INCLUDES ALL BEVERAGES NOT
SUBJECT TO TAX UNDER ARTICLE EIGHTEEN OF THIS CHAPTER.
  11. "PLACE OF BUSINESS" MEANS ANY PLACE  WHERE  SOFT  DRINKS,  SYRUPS,
SIMPLE  SYRUPS,  POWDER  OR  BASE PRODUCTS ARE MANUFACTURED OR ANY PLACE
WHERE BOTTLED SOFT DRINKS, SOFT DRINK SYRUP, SIMPLE  SYRUP,  SOFT  DRINK
POWDER OR OTHER SOFT DRINK BASE PRODUCT OR ANY OTHER ITEM ASSESSED UNDER
THIS ARTICLE ARE RECEIVED.
  12.  "POWDER", "BASE PRODUCT" OR "OTHER BASE" MEANS A SOLID MIXTURE OF
BASIC INGREDIENTS USED IN MAKING, MIXING OR COMPOUNDING SOFT  DRINKS  BY
MIXING  THE  POWDER  OR OTHER BASE WITH WATER, ICE, SYRUP, HIGH FRUCTOSE
CORN SYRUP, OR SIMPLE SYRUP, FRUITS, VEGETABLES, FRUIT JUICE,  VEGETABLE
JUICE, OR ANY OTHER PRODUCT SUITABLE TO MAKE A SOFT DRINK.
  13.  "RETAILER"  OR  "RETAIL  DEALER"  MEANS  ANY  PERSON OTHER THAN A
MANUFACTURER, DISTRIBUTOR OR WHOLESALER, WHO  RECEIVES,  STORES,  MIXES,
COMPOUNDS  OR  MANUFACTURES  ANY  SOFT  DRINK  AND  SELLS  OR  OTHERWISE
DISPENSES THE SAME TO THE ULTIMATE CONSUMER.
  14. "SALE" MEANS THE TRANSFER OF TITLE OR POSSESSION  FOR  A  VALUABLE
CONSIDERATION  OF TANGIBLE PERSONAL PROPERTY REGARDLESS OF THE MANNER BY
WHICH THE TRANSFER IS ACCOMPLISHED.  WHEN A RETAILER IS ALSO ACTING AS A
WHOLESALER OR DISTRIBUTOR, THE DUTY TO REPORT AND  PAY  THE  EXCISE  TAX
IMPOSED  BY  THIS  ARTICLE  ARISES WHEN THE PROPERTY IS TRANSFERRED TO A
RETAIL STORE FOR SALE TO THE  ULTIMATE  CONSUMER  AS  REFLECTED  BY  THE
RECORDS OF THE EXCISE TAX PAYER.
  15.  "SIMPLE SYRUP" MEANS THE MAKING, MIXING, COMPOUNDING, OR MANUFAC-
TURING, BY DISSOLVING SUGAR AND WATER OR ANY OTHER  MIXTURES  THAT  WILL
CREATE  SIMPLE  SYRUP  TO  WHICH MAY OR MAY NOT BE ADDED CONCENTRATES OR
EXTRACTS.
  16. "SOFT DRINK" MEANS ANY NONALCOHOLIC BEVERAGE, WHETHER NATURALLY OR
ARTIFICIALLY  FLAVORED,  WHETHER  CARBONATED  OR  NOT,  SOLD  FOR  HUMAN
CONSUMPTION  INCLUDING,  BUT NOT LIMITED TO, SODA WATER, GINGER ALE, ALL
DRINKS COMMONLY REFERRED TO AS COLA, LIME, LEMON, LEMON-LIME  AND  OTHER
FLAVORED  DRINKS,  INCLUDING  ANY  FRUIT  OR  VEGETABLE DRINK CONTAINING
SEVENTY PERCENT (70%) OR LESS NATURAL  FRUIT  JUICE,  NATURAL  VEGETABLE
JUICE,  AND  ALL OTHER DRINKS AND BEVERAGES COMMONLY REFERRED TO AS SOFT
DRINKS BUT NOT INCLUDING COFFEE OR TEA  UNLESS  THE  COFFEE  OR  TEA  IS
BOTTLED AS A LIQUID FOR SALE.
  17.  "SYRUP"  MEANS  THE  LIQUID  MIXTURE OF BASIC INGREDIENTS USED IN
MAKING, MIXING OR COMPOUNDING SOFT  DRINKS  BY  MIXING  THE  SYRUP  WITH
WATER,  SIMPLE  SYRUP,  ICE,  FRUITS, VEGETABLES, FRUIT JUICE, VEGETABLE
JUICE, OR ANY OTHER PRODUCT SUITABLE TO MAKE A COMPLETE SOFT DRINK.
  18. "SWEETENER" MEANS SUGAR ONLY, ARTIFICIAL OR NATURAL, WHICH  SINGU-
LARLY  FLAVORS  THE  TASTE OF A NATURAL UNDILUTED FRUIT JUICE OR NATURAL
UNDILUTED VEGETABLE JUICE.
  S 221. IMPOSITION OF EXCISE TAX.  1. ON AND AFTER OCTOBER  FIRST,  TWO
THOUSAND TEN, AN EXCISE TAX IS HEREBY IMPOSED AND SHALL BE PAID BY EVERY
DISTRIBUTOR,  MANUFACTURER  OR  WHOLESALE  DEALER  TO  BE  CALCULATED AS
FOLLOWS:
  (A) TEN DOLLARS PER GALLON FOR EACH GALLON  OF  SOFT  DRINK  SYRUP  OR
SIMPLE SYRUP SOLD OR OFFERED FOR SALE IN THE STATE;
  (B)  ONE  DOLLAR AND FIFTY CENTS PER GALLON FOR EACH GALLON OF BOTTLED
SOFT DRINKS SOLD OR OFFERED FOR SALE IN THE STATE; OR
  (C) ONE DOLLAR AND FIFTY CENTS FOR EACH GALLON OF SOFT DRINK WHICH MAY
BE PRODUCED FROM EACH PACKAGE OR CONTAINER BY FOLLOWING THE  MANUFACTUR-

S. 6644                             5

ER'S DIRECTIONS IN THE CASE IN WHICH A PACKAGE OR CONTAINER OF POWDER OR
OTHER BASE PRODUCT OTHER THAN A SYRUP OR SIMPLE SYRUP IS SOLD OR OFFERED
FOR  SALE  IN  THE  STATE.  THIS EXCISE TAX APPLIES WHEN THE SALE OF THE
POWDER  OR  OTHER  BASE  IS  SOLD TO A RETAILER FOR SALE TO THE ULTIMATE
CONSUMER AFTER THE LIQUID SOFT DRINK IS PRODUCED BY THE RETAILER.
  2. ANY PERSON MANUFACTURING OR PRODUCING WITHIN THIS STATE ANY BOTTLED
SOFT DRINK OR SOFT DRINK SYRUP  FOR  SALE  WITHIN  THIS  STATE  AND  ANY
DISTRIBUTOR,  WHOLESALE  DEALER OR RETAIL DEALER OR ANY OTHER PERSON WHO
IS THE ORIGINAL CONSIGNEE OF ANY BOTTLED SOFT DRINK OR SOFT DRINK  SYRUP
MANUFACTURED  OR  PRODUCED OUTSIDE THIS STATE, OR WHO BRINGS SUCH DRINKS
OR SYRUPS INTO THIS STATE, SHALL BE LIABLE FOR THE  EXCISE  TAX  IMPOSED
UNDER THIS SECTION. THE EXCISE TAX HEREBY IMPOSED SHALL NOT BE COLLECTED
MORE  THAN ONCE IN RESPECT TO ANY BOTTLED SOFT DRINK OR SOFT DRINK SYRUP
MANUFACTURED, SOLD, USED, OR DISTRIBUTED IN THIS STATE.
  S 222. PAYMENT OF EXCISE TAX. THIS EXCISE TAX SHALL  BE  PAID  BY  THE
DISTRIBUTOR,  WHOLESALER, OR MANUFACTURER WHEN THE SYRUP, POWDER OR BASE
PRODUCT OR SOFT DRINK IS SOLD. THE EXCISE TAX  LEVIED  BY  THIS  ARTICLE
SHALL  BE  SHALL  BE  PAID BY A RETAILER WHO PURCHASES SYRUPS, POWDER OR
BASE PRODUCTS OR SOFT DRINKS FROM AN UNLICENSED DISTRIBUTOR,  WHOLESALER
OR MANUFACTURER. THESE AFOREMENTIONED PARTIES SUBJECT TO PAY THIS EXCISE
TAX  SHALL PAY IT MONTHLY TO THE COMPTROLLER IN A FORMAT TO BE SPECIFIED
BY THE COMMISSIONER.
  S 223. EXEMPTIONS. THE FOLLOWING ARE  EXEMPTED  FROM  THE  EXCISE  TAX
IMPOSED BY THIS ARTICLE:
  1.  SYRUPS,  SIMPLE SYRUPS, POWDER, BASE PRODUCTS, OR SOFT DRINKS SOLD
TO THE FEDERAL GOVERNMENT;
  2. SYRUPS, SIMPLE  SYRUPS,  POWDER,  BASE  PRODUCTS,  OR  SOFT  DRINKS
EXPORTED  FROM  THE  STATE  BY A DISTRIBUTOR, MANUFACTURER, OR WHOLESALE
DEALER;
  3. ANY POWDER OR BASE PRODUCT USED IN PREPARING COFFEE OR TEA;
  4. ANY FROZEN, FREEZE-DRIED, OR OTHER CONCENTRATE TO WHICH ONLY  WATER
IS  ADDED  TO  PRODUCE  A NONALCOHOLIC BEVERAGE CONTAINING MORE THAN TEN
PERCENT NATURAL FRUIT JUICE OR NATURAL VEGETABLE JUICE;
  5. ANY NONALCOHOLIC BEVERAGE  CONTAINING  MORE  THAN  SEVENTY  PERCENT
NATURAL FRUIT JUICE OR NATURAL VEGETABLE JUICE;
  6.  ANY  PRODUCT,  WHETHER  SOLD  IN  LIQUID  OR  POWDER FORM, THAT IS
INTENDED BY ITS MANUFACTURER FOR CONSUMPTION  BY  INFANTS  AND  THAT  IS
COMMONLY REFERRED TO AS INFANT OR TODDLER FORMULA;
  7.  WATER  TO  WHICH  NO FLAVORING, WHETHER ARTIFICIAL OR NATURAL, HAS
BEEN ADDED AND THAT HAS NOT BEEN ARTIFICIALLY CARBONATED;
  8. ANY PRODUCT, WHETHER  SOLD  IN  LIQUID  OR  POWDER  FORM,  THAT  IS
INTENDED  BY  ITS  MANUFACTURER  FOR  USE AS A DIETARY SUPPLEMENT OR FOR
WEIGHT REDUCTION;
  9. ANY POWDER OR BASE PRODUCT THAT IS INTENDED BY ITS MANUFACTURER  TO
BE SOLD AND USED TO DOMESTICALLY MIX SOFT DRINKS BY THE ULTIMATE CONSUM-
ER; AND
  10. ANY PRODUCT CONTAINING MILK OR MILK PRODUCTS.
  S  3. Subparagraph 15 of paragraph j of subdivision 1 of section 54 of
the state finance law, as added by chapter 430 of the laws of  1997,  is
amended to read as follows:
  (15)  article twenty-eight of the tax law, EXCEPT TAXES, PENALTIES AND
INTEREST IMPOSED BY ARTICLE TEN OF THE TAX LAW;
  S 4. Subdivisions (d) and (h) of section  1817  of  the  tax  law,  as
amended by section 30 of subpart I of part V-1 of chapter 57 of the laws
of 2009, are amended to read as follows:

S. 6644                             6

  (d)  Any person (1) who willfully fails to charge separately [the] ANY
tax OR TAXES imposed under article twenty-eight of this  chapter  or  to
state  ANY such tax OR TAXES separately on any bill, statement, memoran-
dum or receipt issued or employed by [him] SUCH PERSON  upon  which  the
tax  is  required to be stated separately as provided in subdivision (a)
of section eleven hundred thirty-two of this chapter; or (2)  who  shall
refer  or  cause reference to be made to ANY such tax OR TAXES in a form
or manner other than that required by such article  twenty-eight,  shall
be guilty of a misdemeanor.
  (h)  The  penalties  provided  for  in this section shall not preclude
prosecution pursuant to the penal law with respect to the willful  fail-
ure  of  any  person  to  pay over to the state any sales tax imposed by
section eleven hundred four, eleven hundred five, eleven hundred  seven,
eleven  hundred  eight  or eleven hundred nine of this chapter or by any
local law adopted by any city or county pursuant to article  twenty-nine
of  this  chapter, whenever such person has been required to collect and
has collected any such sales tax. In  any  such  prosecution  under  the
penal  law,  a person who has been required to collect and has collected
any such tax shall be deemed to have acted in a fiduciary character with
respect to the state or a political subdivision thereof, and the tax  OR
TAXES collected shall be deemed to have been entrusted to such person by
the state or a political subdivision thereof.
  S  5.  Subdivisions  (a) and (b) of section 92-dd of the state finance
law, as amended by section 125-c of part C of chapter 58 of the laws  of
2009, are amended to read as follows:
  (a)  On  and  after  April  first,  two thousand five, such fund shall
consist of the revenues heretofore and hereafter collected  or  required
to  be  deposited  pursuant  to paragraph (a) of subdivision eighteen of
section twenty-eight hundred seven-c, and sections twenty-eight  hundred
seven-j,  twenty-eight  hundred seven-s and twenty-eight hundred seven-t
of the public health law, subdivisions  (b)  and  (c)  of  section  four
hundred  eighty-two  AND  ARTICLE  TEN of the tax law and required to be
credited to the tobacco control and insurance initiatives pool, subpara-
graph (O) of paragraph four of subsection (j) of section  four  thousand
three  hundred  one of the insurance law, section twenty-seven of part A
of chapter one of the laws of two thousand  two  and  all  other  moneys
credited  or  transferred thereto from any other fund or source pursuant
to law.
  (b) The pool administrator under contract  with  the  commissioner  of
health  pursuant  to  section twenty-eight hundred seven-y of the public
health law shall continue to collect moneys required to be collected  or
deposited  pursuant  to paragraph (a) of subdivision eighteen of section
twenty-eight hundred seven-c, and sections twenty-eight hundred seven-j,
twenty-eight hundred seven-s and twenty-eight  hundred  seven-t  of  the
public  health  law, and shall deposit such moneys in the HCRA resources
fund. The comptroller shall deposit moneys collected or required  to  be
deposited  pursuant  to subdivisions (b) and (c) of section four hundred
eighty-two AND ARTICLE TEN of the tax law and required to be credited to
the tobacco control and insurance initiatives pool, subparagraph (O)  of
paragraph  four of subsection (j) of section four thousand three hundred
one of the insurance law, section twenty-seven of part A of chapter  one
of  the laws of two thousand two and all other moneys credited or trans-
ferred thereto from any other fund or source pursuant to law in the HCRA
resources fund.
  S 6. This act shall take effect on the one hundred eightieth day after
it shall have become law, and shall apply to  sales  and  charges  made,

S. 6644                             7

uses  occurring and services rendered on and after such date, in accord-
ance with applicable transitional provisions in the tax  law;  provided,
however,  that  the  amendments  to  subdivisions (a) and (b) of section
92-dd  of  the  state finance law made by section five of this act shall
take effect April 1, 2010.