senate Bill S2810

Signed by Governor Amended

Enacts major components of legislation necessary to implement the transportation, economic development and environmental conservation budget for 2011-2012

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Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed by Governor
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actions

  • 01 / Feb / 2011
    • REFERRED TO FINANCE
  • 25 / Feb / 2011
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 25 / Feb / 2011
    • PRINT NUMBER 2810A
  • 12 / Mar / 2011
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 12 / Mar / 2011
    • PRINT NUMBER 2810B
  • 29 / Mar / 2011
    • AMEND (T) AND RECOMMIT TO FINANCE
  • 29 / Mar / 2011
    • PRINT NUMBER 2810C
  • 29 / Mar / 2011
    • ORDERED TO THIRD READING CAL.277
  • 29 / Mar / 2011
    • MESSAGE OF NECESSITY
  • 29 / Mar / 2011
    • PASSED SENATE
  • 29 / Mar / 2011
    • DELIVERED TO ASSEMBLY
  • 29 / Mar / 2011
    • REFERRED TO WAYS AND MEANS
  • 29 / Mar / 2011
    • SUBSTITUTED FOR A4010C
  • 29 / Mar / 2011
    • ORDERED TO THIRD READING RULES CAL.10
  • 29 / Mar / 2011
    • MESSAGE OF NECESSITY - 3 DAY MESSAGE
  • 29 / Mar / 2011
    • PASSED ASSEMBLY
  • 29 / Mar / 2011
    • RETURNED TO SENATE
  • 30 / Mar / 2011
    • DELIVERED TO GOVERNOR
  • 31 / Mar / 2011
    • SIGNED CHAP.60

Summary

Authorizes funding for the Consolidated Local Street and Highway Improvement Program (CHIPS) and Marchiselli program for state fiscal year 2011-2012; extends or makes permanent various provisions of law; relates to the excelsior linked deposit act; relates to recovery of state governmental costs; relates to the community services block grant program; relates to the removal of statutory references to the governor's office of regulatory reform; authorizes and directs the New York state energy research and development authority to make a payment to the general fund of up to $913,000; authorizes the New York State Energy Research and Development Authority to finance a portion of its research, development and demonstration and policy and planning programs from assessments on gas and electric corporations; authorizes the department of health to finance certain activities with revenues generated from an assessment on cable television companies; relates to pesticide registration time frames and fees; relates to the healthy food/communities initiative; authorizes the establishment of a revolving loan fund; relates to state aid for farmers' markets; relates to disbursements from the tribal-state compact revenue account to certain municipalities; increases the term of licensure and registration from two to four years; relates to saltwater recreational fishing registrations; relates to the use of ultra low sulfur diesel fuel and best available technology by the state; relates to the creation of the recharge New York power program; extends the expiration of the power for jobs program and the energy cost savings benefit programs; requires the New York state urban development corporation to submit a comprehensive financial plan to the director of the budget and establishes accounts and subaccounts within the treasury of such corporation; relates to the new markets tax credits.

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Bill Details

See Assembly Version of this Bill:
A4010
Versions:
S2810
S2810A
S2810B
S2810C
Legislative Cycle:
2011-2012
Law Section:
Budget Bills
Laws Affected:
Amd Various Laws, generally

Sponsor Memo

BILL NUMBER:S2810

TITLE OF BILL:

An act
to authorize funding for the Consolidated Local Street and Highway
Improvement Program (CHIPS) and Marchiselli program for state fiscal
year 2011-2012 (Part A);
to amend chapter 279 of the laws of 1998 amending the transportation law
relating to enabling the commissioner of transportation to establish a
single audit pilot program, in relation to making such provisions
permanent (Part B);
to amend chapter 312 of the laws of 1994, amending the vehicle and
traffic law relating to suspensions of licenses pending prosecution of
certain alcohol-related charges, and authorizations for probationary and
conditional drivers' licenses, in
relation to the effectiveness thereof (Part C);
to amend chapter 533 of the laws of 1993, amending the vehicle and
traffic law and the correction law relating to suspension and revocation
of driver's licenses upon conviction of certain drug-related offenses,
in relation to the effectiveness thereof (Part D);
to amend chapter 569 of the laws of 1981, amending the vehicle and
traffic law relating to motor vehicle liability insurance, financial
security, criminal acts and penalties for non-compliance, in relation to
making provisions permanent; and
to amend chapter 781 of the laws
of 1983, amending the vehicle and traffic law and other laws relating to
motor vehicle liability insurance, financial security, criminal acts and
certain penalties for non-compliance, in relation to making
provisions permanent (Part E);
to amend the vehicle and traffic law and the criminal procedure law, in
relation to governing operators of commercial motor vehicles and federal
requirements for medical certification pertaining to such operators
(Part F);
to amend chapter 393 of the laws of 1994 amending the New York state
urban development corporation act, relating to the powers of the New
York state urban development corporation to make loans, in relation to
the effectiveness thereof (Part G);
to amend the state finance law, in relation to the excelsior linked
deposit act (Part H);
to amend part U of chapter 57 of the laws of 2005
amending the labor law and other laws implementing the state fiscal plan
for the 2005-2006 state fiscal year,
relating to New York
state higher education matching grant program for independent colleges,
in relation to the
effectiveness thereof (Part I);
to amend the public authorities law, in relation to the state
governmental cost recovery system;
and to repeal section 2975-a of such law
relating thereto (Part J);
to amend the executive law, in relation to the community services block
grant program; and to amend chapter 728 of the laws of 1982 and chapter
710 of the laws of 1983, amending the executive law relating to
community services block grant programs, in relation to the
effectiveness thereof (Part K);
to amend chapter 21 of the laws of 2003, amending the executive law


relating to permitting the secretary of state to provide special handling
for all documents filed or issued by the division of corporations and to
permit additional levels of such expedited service, in relation to the
effectiveness thereof (Part L);
to amend the public service law and the real property tax law, in
relation to repealing the Tug Hill commission and to repeal certain
provisions of the executive law and the public service law relating
thereto (Part M);
to amend the executive law, in relation to the salary of the chairperson
of the New York State athletic commission (Part N);
to amend
the executive law, the economic development law and the state
administrative procedure act, in relation to the removal of statutory
references to the governor's office of regulatory reform; and to repeal
subdivision 8 of section 202-b of the state administrative procedure
act, relating thereto (Part O);
to authorize and direct the New York state energy research and
development authority to make a payment to the general fund of up to
$913,000 (Part P);
to authorize the New York State Energy Research and Development
Authority to finance a portion of its research, development and
demonstration and policy and planning programs from assessments on gas
and electric corporations (Part Q);
to authorize the department of health to finance certain activities with
revenues generated from an assessment on cable television companies
(Part R);
to amend the environmental conservation law and chapter 67 of the laws
of 1992 amending the environmental conservation law relating to
pesticide product registration timetables and fees, in relation to
pesticide registration time frames and fees (Part S);
to amend the agriculture and markets law, authorizing the commissioner
of agriculture and markets to establish a competitive grants program
(Part T);
to amend the New York state urban development corporation act,
in relation
to the healthy food/communities initiative; to amend the agriculture and
markets law, in relation to authorizing the establishment of a revolving
loan fund; and to amend the agriculture and markets law, in relation to
state aid for farmers' markets (Part U);
to amend the state finance law, in relation to the "I Love NY waterways"
boating safety account; and to repeal
article 4-A of the navigation law, relating to
enforcement by counties (Part V);
to amend the state finance law, in relation to the transfer of tribal
compact revenue to the general fund and to the city of Niagara Falls
(Part W);
to amend the racing, pari-mutuel wagering and breeding law, in relation
to assessing a surcharge on purses (Part X);
to amend the general business law, in relation to increasing the term of
licensure and registration from two to four years (Part Y);
and to amend the real property tax law, the general municipal law, the
public officers law, the tax law, the abandoned property law and the
state finance law, in relation to establishing standards for electronic
real property tax administration, allowing the department of taxation
and finance to use electronic communication means to furnish tax notices
and other documents, mandatory electronic filing of tax documents, debit
cards issued for tax refunds, improving sales tax compliance and to


repeal certain provisions of the tax law and the administrative code
of the city of New York relating thereto (Part Z)

PURPOSE:

This bill contains provisions needed to implement the Transportation,
Economic Development and Environmental Conservation portions of the
2011-12 Executive Budget.

This memorandum describes Parts A through Z of the bill which are
described wholly within the parts listed below.

Part A - Provide the annual authorization for the Consolidated Local
Street and Highway Improvement Program (CHIPS) and Marchiselli
programs.

Purpose:

This bill authorizes funding for the Consolidated Local Street and
Highway Improvement Program (CHIPS) and Marchiselli Programs for
State Fiscal Year 2011-12.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill authorizes the CHIPS and Marchiselli capital aid programs to
counties, cities, towns and villages for State Fiscal Year 2011-12 at
$363.1 million and $39.7 million, respectively.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because annual authorization is required for these
programs.

Effective Date:

This bill takes effect immediately.

Part B - Permanently extend Department of Transportation Single Audit
Program.

Purpose:

This bill makes permanent the provisions of Transportation Law § 21,
which unifies and simplifies the audit process for State
transportation assistance to municipalities and public authorities by
aligning that process with the federal single audit.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

Transportation Law § 21 applies to municipalities and public
authorities with annual State transportation assistance spending in
excess of $100,000 for programs administered by the New York State
Department of Transportation (DOT). In cases where such entity is


already required to perform a federal single audit under the Federal
Single Audit Act of 1984, the current law allows an independent
certified public accountant to conduct an audit of State funds
received by a municipality at the same time and in the same format as
they conduct the federal audit, thereby satisfying State audit
requirements and eliminating the need for examination by State
auditors.

DOT benefits from having audit information collected in a uniform,
simplified, and reliable manner. Since the inception of Section 21,
there has been a decrease in workload for DOT auditors, allowing more
time for audits of State-only programs and smaller programs. The
municipalities and authorities that receive State transportation
assistance benefit by performing both federal and State audits in a
unified and simplified manner.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because the Department would incur approximately
$300,000 in additional annual auditing costs for these programs in
the absence of the single audit legislation.

Effective Date:

This bill takes effect immediately.

Part C - Permanently extend suspension of drivers' licenses for
certain alcohol related charges.

Purpose:

This bill prevents the State from losing vital transportation capital
grants from the Federal government, by conforming State law to
federal requirements regarding penalties for use of alcohol while
operating motor vehicles.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill amends Section 7 of Chapter 312 of the Laws of 1994
(pertaining to Vehicle and Traffic Law) to avoid losing federal
highway assistance funding. This bill makes permanent the State's
conformance to federal law by removing the expiration date for the
statute that imposes a suspension of driving privileges upon those
charged with
driving while intoxicated. Failure to enact this legislation results
In non-compliance with Title 23 use. § 164. causing the Department of
Transportation a three percent annual loss of certain federal highway
funds (Surface Transportation Program, Interstate Maintenance, and
National Highway System).

These provisions have been extended repeatedly, most recently by Part
C of Chapter 59 of 2009, which extended the law until October 1,
2011 (after the end of the Federal fiscal year).

Budget Implications:


Enactment of this bill is necessary to implement the 2011-12 Executive
Budget because failure to do so would require the State to transfer
highway capital funds ($10.75 million in 2011-12 and $21.5 million
annually thereafter) to highway safety programs.

Effective Date:

This bill takes effect on April 1 ,2011.

Part 0 -_ Permanently extend suspension/revocation of drivers' licenses
for certain drug-related offenses.

Purpose:

This bill prevents the State from losing vital transportation capital
grants from the Federal government, by conforming State law to
federal requirements regarding penalties for use of drugs while
operating motor vehicles.

Statement in Support, Summary of Provisions, Existing Law and
Prior Legislative History:

This bill amends Section 9 of Chapter 533 of the Laws of 1993
(pertaining to Vehicle and Traffic Law and Correction Law) to avoid
losing federal highway assistance funding.
This bill makes permanent the State's conformance to federal law by
removing the expiration date for the statute that imposes a
suspension of driving privileges upon those convicted of certain
drug-related crimes. Failure to enact this legislation would result
in non-compliance with Title 23 USC, § 159, causing a ten percent
annual loss of certain federal highway funds (surface Transportation
Program, Interstate Maintenance, and National Highway System).

These provisions have been extended repeatedly, most recently by Part
D of Chapter 59 of 2009, which extended the law until October 1,2011
(after the end of the Federal fiscal year).

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget because failure to do so would cost the State ten percent of
certain categories of federal highway capital funds ($35.8 million in
2011-12 and $71.6 million annually thereafter).

Effective Date:

This bill takes effect on April 1, 2011.

Part E - Make permanent provisions relating to the Motor Vehicle
Financial Security Act.

Purpose:

This bill makes permanent certain provisions relating to the Motor
Vehicle Financial Security Act. A portion of the proceeds from the
penalties assessed for lapsed insurance coverage are deposited in the
Department of Motor Vehicle's (DMV's) Compulsory Insurance Fund,


which supports DMV's efforts to ensure that motorists are properly
insured.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill makes permanent the requirement that motorists maintain
vehicle insurance at all times as well as the related fines and
penalties for non compliance.

The mission of the Motor Vehicle Financial Security Act is to ensure
driver safety. The related fines and penalties allow DMV to
effectively administer the Program.

These provisions were most recently extended in 2009.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget to generate $24 million in revenue for 2011-12 and
thereafter.

Effective Date:

This bill takes effect June 30, 2011.

Part F - Conform the Vehicle and Traffic Law to Federal requirements,
governing operators of commercial motor vehicles and medical
certification requirements.

Purpose:

This bill conforms the Vehicle and Traffic Law (VTL) to federal
requirements governing operators of commercial motor vehicles and
medical certification requirements pertaining to such operators.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

Recent amendments to New York State Law brought New York State largely
into compliance with the Motor Carrier Safety Improvement Act of 1999
(MCSIA) and the Commercial Motor Vehicle Safety Act of 1986 (CMVSA).
However, the Federal Motor Carrier Safety Administration (FMCSA)
conducted an audit in October of 2009 to assess New York's compliance
with federal law and found several areas of noncompliance.

In November of 2010, New York State received a Final Determination of
Substantial Noncompliance from the Federal Motor Carrier Safety
Administration (FMCSA) regarding New York's commercial driver license
(CDL) program. This bill addresses the deficiencies noted in the
audit and is necessary to avoid the loss of highway funding and the
potential for decertification. Failure to meet federal requirements
could result in the loss of $35 million in federal highway funds in
SFY 2011-12.

The federal audit found three deficiencies:


1. Although the Department of Motor Vehicles (DMV) retains the records
related to major disqualifying violations committed by CDL holders
for 55 years, DMV does not retain such records for the same time
period if the offense is committed by a non-CDL holder who operated a
commercial motor vehicle at the time of the offense. This bill
provides that major disqualifying violations committed in commercial
motor vehicles shall be retained for 55 years. (49 CFR §§384.225 and
384.231)

2. Vehicle and Traffic Law currently does not mandate court reporting
of traffic related convictions committed by out-of-state CDL holders
or by out-of-state nonCDL holders operating commercial motor vehicles
to DMV in a manner that would achieve compliance with federal law
that requires states to report such convictions to the out-of-state
licensees' home jurisdiction within 10 days. It is necessary for the
courts to transmit such convictions within 96 hours so that DMV has
sufficient time to complete the transfer of information to the home
jurisdiction. (49 CFR §384.209) This is consistent with the current
requirement for reporting convictions that result in action against a
driver's license. (VTL §514(1 )(b))

3. Criminal Procedure Law (CPL) §170.55, which addresses adjournment
in contemplation of dismissal, establishes a "masking" or "diversion"
program, which is prohibited by 49 CFR §384.226. To comply with this
determination, this bill prohibits a court from issuing such an
adjournment if the offense involves a traffic violation committed by
a CDL holder or is committed in a commercial motor vehicle.

In addition to the deficiencies outlined above, on May 21, 2010 the
FMCSA adopted 49 C.F.R. §391.41 to set forth the requirements to be
implemented by the states to insure that CDL holders are medically
qualified. This bill also implements the requirements of this
recently adopted federal rule.

The final federal rule regarding FMCSA's medical certification
requirements requires that a commercial driver's medical
certification information be linked directly to his or her CDL.
States have until January 30, 2012 to modify their systems and
processes to be in compliance with federal requirements. (49 C.F.R.
§383.73(a)(5)).

Starting on January 30, 2012, new COL applicants will be required to
self-certify to DMV regarding the type of driving they will perform
and, if appropriate, that they are not subject to the federal
physical qualification rules. Such applicants will also submit a
valid medical certificate and, if applicable, a valid medical
variance to DMV. Starting in 2012, existing CDL holders will be
required to self-certify to DMV regarding the type of driving they
perform and, if appropriate, that they are not subject to the federal
physical qualification rules. Those CDL holders who are subject to
the physical qualification requirements will have to submit a valid
medical certificate (and; if applicable, a valid medical variance) to
DMV. DMV in turn will be required to receive this data and post
required information onto a national databank of commercial driver
information. Under the federal rules, DMV must "downgrade" a CDL if a
driver fails to provide the required self-certification and/or
medical certificate/variance to DMV. The federal rules also require


that states impose -. at the very minimum - a 60-day suspension of a
CDL where a CDL-holder is found to have falsified information in
certain documents.

This bill gives DMV the needed authority to accomplish the mandated
downgrade via a suspension of the CDL, as well as provide for the
restoration of the CDL upon the submission of the required
documentation and upon the happening of certain other events. The
bill also grants DMV express authority to suspend a CDL upon DMV's
receipt of information from the issuer that a medical certificate or
variance was issued by mistake. The bill also provides fora one-year
CDL revocation for falsification of information, which is in keeping
with the one-year revocations currently mandated or authorized for
VTL section 392 violations. The bill also requires CDL-applicants to
submit a medical certificate to DMV and authorizes DMV to suspend a
CDL learner's permit if - after issuance of the permit - the medical
certificate expires.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because failure to enact this legislation could
result in the loss of $35 million in federal highway funds.

Effective Date:

Bill sections 1 and 7 takes effect on the 60th day following
enactment, and bill sections 2,3,4,5 and 6 takes effect on January
30, 2012.

Part G - Make permanent the general loan powers of the New York State
Urban Development Corporation.

Purpose:

This bill makes permanent the general loan powers of the New York
State Urban Development Corporation (UDC).

Statement in Support, Summary of Provisions, Existing Law and
Prior Legislative History:

Chapter 393 of the Laws of 1994 provides UDC with the general power to
make loans.
This authorization has been renewed annually and is currently set to
expire on July 1, 2011.

Several similar bills repealing the sunset provision have previously
been introduced, but such bills were not enacted. Provisions to
extend the sunset date have been enacted each year since 1997.

Absent enactment of this bill, UDC will only be authorized to make
loans in connection with certain State-funded economic development
programs that have statutory loan authorization.

Budget Implications:


Enactment of this bill is necessary to implement the 2011-2012
Executive Budget, which assumes that UDC will provide certain
economic development assistance through loans, rather than grants.
Absent this legislation, the UDC could not fund approved loans being
made. by the Metropolitan Economic Revitalization Fund.

Effective Date:

This bill takes effect immediately.

Part H - Modify the Linked Deposit Program to increase the lifetime
maximum per eligible business from $1 million to $2 million.

Purpose:

This bill increases the lifetime maximum of a linked deposit loan from
$1 million to $2 million and allows for a four year renewal of a
linked deposit loan.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill amends State Finance Law § 217 to increase the lifetime
maximum of a linked deposit loan from $1 million to $2 million. In
addition, this bill adds a new State Finance Law § 220, which allows
for a four year renewal of a Linked Deposit loan.

The Linked Deposit Program helps New York State firms obtain
reduced-rate financing so they can undertake projects to improve
their competitiveness, market access and product development;
modernize their equipment; expand their facilities for productivity
growth; introduce new technologies; facilitate ownership transition;
and promote job creation and retention. Funding for the Linked
Deposit Program stands at $560 million, and currently has excess
capacity of $192 million. Moreover, 300 participants have reached the
lifetime maximum loan amount of $1 million. Increasing the lifetime
limit will expand utilization of the Program, and increase the amount
of funds available for New York's small businesses to grow and create
new jobs.

The risk that such added funding would be misused is minimal since all
projects must provide evidence of economic expansion, such as job
creation or development of a new facility. Additionally, allowing for
the renewal of a linked deposit loan for four additional years is
warranted, as borrowers have expressed interest in such an extension,
and the increased timeframe of the benefit should help companies to
create jobs and expand growth during these difficult economic times.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget, because increasing utilization of the Linked
Deposit Program will make more capital available to small businesses
in New York. Allowance of a four-year renewal on linked deposit loans
should assist companies in creating jobs and expand economic growth.

Effective Date:


This bill takes effect immediately.

Part 1 - Extend the New York State Higher Education Capital Matching
Grant Program.

Purpose:

This bill extends the New York State Higher Education Capital (HECap)
Matching Grant program for one additional year.

Statement in Support, Summary of Provisions Existing Law, and
Prior Legislative History:

The 2005-06 Enacted Budget authorized the creation of the $150 million
New York State HECap Matching Grant Program to support capital
projects at the State's various independent colleges. Projects are
selected through a formula-driven process and must have a three to
one (non-State to State) dollar match by eligible academic
institutions.
To date, 124 projects totaling nearly $127 million have been approved.

With the HECap Program set to expire on March 31, 2011, a one year
extender ensures that all funds are provided to the remaining
eligible academic institutions in a fair and equitable manner. Absent
this legislation, the remaining HECap funds cannot be approved.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget, which assumes the entire $150 million in the HECap program is
provided to eligible academic institutions.

Effective Date:

This bill takes effect immediately.

Part J - Clarify the State Governmental Cost Recovery System.

Purpose:

This bill amends the Public Authorities Law to increase the amount
that the State may recover from public benefit corporations for costs
incurred by the state.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

Public benefit corporations use state resources for their activities.
Currently, the law only permits the state to recover up to 55 million
dollars in such costs. This bill provides
that the state may recover up to 60 million dollars from public
benefit corporations to recover those costs.

This bill also repeals Public Authorities Law § 2975-a, which
addresses prospective recovery of costs from IDA's.

Budget Implications:


Enactment of this bill is necessary to implement the 2011-12 Executive
Budget.

Effective Date:

This bill takes effect immediately.

Part K - Permanently establish the distribution formula for the
Community Services Block Grant Program.

Purpose:

This bill makes permanent the distribution formula for the Community
Services Block Grant Program.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

Section 150-i of the Executive Law in relation to the distribution
formula for the Federal Community Services Block Grant (CSBG) Program
expires on September 30, 2011.
Historically, this statute has been extended annually to authorize the
Department of State (DOS) to distribute Federal grant awards to
community action agencies. The formula is set in accordance with
federal law, and there is no purpose in allowing it to lapse every
year. Further, making this provision permanent would remove any
danger that federal aid could be endangered by its lapse.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget. DOS has administered the Community Services Block Grant
Program since 1982. The Department's authority to distribute CSBG
funds is predicated upon the receipt of funding from the Federal
government. The Department anticipates continued Federal funding for
the CSBG Program and the State Financial Plan assumes these funds
will be disbursed during the 2011-12 State Fiscal Year.

Effective Date:

This bill takes effect immediately.

Part L - Permanently establish the authority of the Secretary of State
to charge increased fees for expedited handling of documents.

Purpose:

This bill makes permanent provisions of law permitting the Secretary
of State to charge increased fees for the expedited handling of
documents issued by or requested from the Department's Division of
Corporations, and setting timeframes for the handling of such
documents. The increased fees for expedited handling are necessary to
reimburse the Department of State for increased administrative costs
associated with expedited handling.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:


The Executive Law currently authorizing the Secretary of State to
charge increased fees for expedited handling expires on March 31,
2011. Historically this statute has been extended annually to
coincide with the enactment of the Budget. An annual sunset of the
funding needed for a service provided by the Department of State to
the business community is inefficient.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget. The 2011-12 Executive Budget assumes that expedited handling
fees will be enacted since the costs associated with expedited
handling are greater than traditional requests.
Failure to enact this legislation will result in annual revenue losses
of approximately $3.5 million, forcing the Department to bear the
additional costs related to expedited services without supporting
revenues.

Effective Date:

This bill takes effect immediately.

Part M - Dissolve the Tug Hill Commission.

Purpose:

This bill removes all references to the Tug Hill Commission in State
law to facilitate the dissolution of the Commission as recommended in
the Executive Budget.

Statement in Support, Summary of Provision,. Existing Law, and
Prior Legislative History:

The Tug Hill Commission provides various forms of technical and other
assistance to local governments in the Tug Hill region of New York,
located between the Adirondacks and Lake Ontario. The Commission's
programs are not essential for maintaining vital State services
during this period of fiscal austerity, since the services it offers
can also be provided by the Department of State's Local Government
and Community Services Program. The annual expenses of the Commission
are supported through General Fund appropriation.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget as the State Financial Plan assumes $1.226 million
in recurring savings resulting from the dissolution of the Tug Hill
Commission.

Effective Date:

This bill takes effect immediately.

Part N - Eliminate the salary for the Chair of the State Athletic
Commission.

Purpose:


This bill amends the Executive Law to eliminate the statutorily
mandated salary of the Chair of the New York State Athletic
Commission. The Commission would continue to exist, but the Chair
position would no longer be funded.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

The State Athletic Commission regulates and supervises all activities
related to boxing and wrestling contests, matches and exhibitions
including granting licenses to applicants, enforcing rules and
regulations, and evaluating medical and safety standards to ensure
the health and safety of boxers and wrestlers. While the Commission
performs essential services on behalf of the State, it can do so
without a full-time salaried Chair. This bill achieves Financial Plan
savings by eliminating the statutorily mandated salary of the Chair
of the State Athletic Commission.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget as the State Financial Plan assumes $154,000 in
recurring savings resulting from not funding the State Athletic Chair
position.

Effective Date:

This bill takes effect immediately.

Part 0 - Eliminate statutory references to the Governor's Office of
Regulatory Reform.

Purpose:

This bill removes all statutory references to the Governor's Office of
Regulatory Reform (GORR) to facilitate the dissolution of the agency.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

The Governor's Office of Regulatory Reform, along with its mission and
powers, was established through Executive Order (EO 20 of 1995) and
is referenced in various provisions of State law. This bill removes
all statutory references to the Governor's Office of Regulatory
Reform to facilitate the agency's complete dissolution.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget as the State Financial Plan assumes approximately $1.5 million
in savings from the elimination of the Governor's Office of
Regulatory Reform.

Effective Date:

This bill takes effect immediately.


Part P - Authorize and direct the Comptroller to receive for deposit
to the credit of the General Fund a payment of up to $913,000 from
the New York State Energy Research and Development Authority.

Purpose:

This bill authorizes and directs the Comptroller to receive for
deposit to the credit of the General Fund a payment of up to $913,000
from the New York State Energy Research and Development Authority
(NYSERDA).

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill authorizes and directs the Comptroller to receive for
deposit to the credit of the General Fund a payment of up to $913,000
from NYSERDA from unrestricted corporate funds. The $913,000 transfer
will help offset New York State's debt service requirements relating
to the Western New York Nuclear Service Center (West Valley).
Chapter 59 of the Laws of 2010 provided a similar one-year
authorization.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because it authorizes the Comptroller to accept from
NYSERDA $913,000 in payments to the General Fund as provided in the
Financial Plan.

Effective Date:

This bill takes effect immediately.

Part Q - Authorize the New York State Energy Research and Development
Authority to finance a portion of its research, development and
demonstration, and policy and planning programs, and to finance the
Department of Environmental Conservation climate change program, from
assessments on gas and electric corporations.

Purpose:

This bill authorizes the New York State Energy Research and
Development Authority (NYSERDA) to obtain revenue for certain
programs from a special assessment on gas corporations and electric
corporations collected pursuant to section 18-a of the Public Service
Law.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

The bill authorizes NYSERDA to finance its research, development and
demonstration, and policy and planning programs, and to finance the
Department of Environmental Conservation's climate change program,
from a special assessment on gas corporations and electric
corporations. Section 18-a of the Public Service Law authorizes the
Department of Public Service to assess gas corporations and electric
corporations for expenses related to administering Public Service Law


programs. This is a special assessment, in addition to the section
18-a assessment, which has been proposed annually as an Article VII
provision, and a similar bill was last enacted as Part CC of Chapter
59 of the Laws of 2010. Without this authorization, NYSERDA and DEC
could not continue to implement necessary programs in the 2011-12
State Fiscal Year.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because it authorizes the collection of assessments
to fund NYSERDA's research, development and demonstration, and policy
and planning programs and, as set forth in the appropriation, DEC's
climate change program. A $16.2 million appropriation is included in
NYSERDA's budget for these programs.

Effective Date

This bill takes effect immediately.

Part R - Authorize the Department of Health to finance certain
activities with revenues generated from an assessment on cable
television companies.

Purpose:

This bill authorizes the Department of Health (DOH) to finance public
service education activities with revenues generated from an
assessment on cable television companies.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

The bill authorizes certain expenditures of DOH as eligible expenses for
cable television assessment revenue. Section 217 of the Public
Service Law authorizes the Department of Public Service (DPS) to
assess cable television companies for DPS costs associated with the
regulation of cable television companies. This annual Article VII
bill also makes DOH public service education expenses, charged to the
special revenue cable television account, eligible for this funding.
Chapter 59 of the Laws of 2010 provided similar authorization.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because it ensures the recovery of public service
education expenses incurred by DOH, as provided for in the Financial
Plan. A $454,000 appropriation is included in DOH's budget for these
activities.

Effective Date:

This bill takes effect immediately.

Part S - Make permanent the current time frames for review of
pesticide product registration applications and pesticide product
registration fees.


Purpose:

This bill makes permanent the current time frames for review of
pesticide product registration applications and pesticide product
registration fees.

Statement in Support, Summary of Provisions, Existing law, and
Prior Legislative History:

The current registration fees, which were established to fund the
expedited review process, are comparable to those of other states. If
this legislation is not enacted and the current fees reverted to $50,
a loss of approximately $7 million per year in revenue would result.
Failure to enact this legislation would also result in additional
reductions of Department of Environmental Conservation (DEC) staff
which review and approve pesticide product registration applications.

The bill amends Section 9 of Chapter 67 of the laws of 1992 to remove
the sunset date applicable to the Environmental Conservation law
(ECL) §33-0704, and make permanent the current time frames relating
to DEC's review of pesticide product registration applications.
Additionally, this bill amends ECL §33-0705 to make permanent the
current pesticide product registration fees.

These review time frames and fees were established in 1993 and
reauthorized in 1996, 1999, 2002, 2005, and most recently in 2008.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget because, absent this bill, there would be a loss of
approximately $7 million from the financial plan. The first $5
million in pesticide program fees is deposited in the Environmental
Protection Fund and the remaining fees are deposited in the
Environmental Regulatory Account. The 2009-10 revenue from all
pesticide program fees was $7.9 million, with $5 million deposited in
the Environmental Protection Fund and the remaining $2.9 million
deposited in the Environmental Regulatory Account.

Effective Date:

This bill takes effect immediately.

Part T - Authorize the Commissioner of Agriculture and Markets to
establish a competitive grants program to fund agricultural research,
marketing and education initiatives.

Purpose:

This bill authorizes the Commissioner of Agriculture and Markets
(Commissioner) to establish a competitive grants program to fund
research, marketing and education initiatives for the benefit of New
York's agricultural community.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:


Currently, there are various and diverse local agricultural assistance
programs that support the marketing, promotion, education and
research related to agricultural products. This bill would
restructure the allocation of moneys supporting such programs. By
creating such a program, this bill enables the Department of
Agriculture and Markets (Department) to focus on supporting
programs for a wide range of entities whose research, marketing and
educational activities have been the most successful in directly
benefiting New York's agricultural community.

Additionally, this bill makes technical amendments to existing law to
broaden eligibility for farmland viability grants, as well as to
remove the sixty thousand dollar grant award cap for food and
agriculture industry development (FAID) grant awards.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget and authorizes the Department to administer a competitive
grants program. This new $1.2 million competitive program will
replace $3.2 million in existing discrete agricultural programs.

Effective Date:

This bill takes effect immediately.

Part U - Implement key components of the Governor's "Share NY Food"
initiative.

Purpose:

This bill implements key components of the Governor's "Share NY Food"
initiative by providing the Department of Agriculture and Markets
(the Department) with increased ability to expand access to fresh,
nutritious New York farm products to communities Statewide.

Statement in Support, Summary of Provisions, Existing Law and
Prior Legislative History:

This bill amends current law to clarify that farmers' markets are
eligible for funding through the Healthy Food/Healthy Communities
portion of the Upstate Agricultural Economic Development Fund, which
is administered by the Empire State Development Corporation (ESDC) in
consultation with the Department. These markets are important
vehicles for the delivery of locally-produced, nutritious foods in
communities across the State; as such, it is appropriate to clarify
the reach of the existing Healthy Food/Healthy Communities Program in
this respect.

Existing law does not specifically authorize the Department to
facilitate the creation of a revolving loan fund to support
agricultural programs - another key component of the "Share NY Food"
initiative. By authorizing the Department to create this revolving
loan fund, opportunities would be created to expand burgeoning and
innovative food outlets like Community Supported Agriculture (CSA)
operations, mobile vendors and other nontraditional markets. Such a
fund would help cover farmer costs and shares upfront, thereby


allowing subscribers to pay their CSA shares over the course of the
CSA season.

Finally, the Department currently administers grants to farmers'
markets for capital projects or promotional assistance; however, such
grants cannot be utilized toward the purchase of equipment - a key
element in the ability of these markets to offer wireless Electronic
Benefits Transfer (EBT) capabilities, which in turn increases access
to locally-grown, nutritious food to consumers all across the state.

Budget Implications:

While this bill does not have a direct State fiscal impact, it will
enable the Department to more effectively meet the goals of the
Governor's "Share NY Food" initiative.

Effective Date:

This bill takes effect immediately.

Part V - Repeal Article 4-A of the Navigation Law regarding
reimbursements paid to certain governmental entities.

Purpose:

This bill repeals Article 4-A of the Navigation law, to remove
provisions that require reimbursements to be paid to governmental
entities that voluntarily enforce the Navigation Law.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

The bill repeals Article 4-A of the Navigation Law to remove
provisions that require reimbursements to be paid to governmental
entities that voluntarily enforce the provisions of the Navigation
Law. This bill also makes corresponding changes to section 97-nn of
the State Finance Law.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget to achieve Financial Plan savings.

Effective Date:

This bill takes effect immediately and shall be deemed to have been in
full force and effect on April 1, 2011.

Part W - Facilitate an efficient transfer of Tribal State Compact
Revenue to the General Fund and make a technical correction to the
distribution of the local share of such revenues associated with the
Niagara Falls Casino.

Purpose:

This bill facilitates a more efficient transfer of the State share of
Native American casino revenue to the General Fund and make a


technical correction to the distribution of local share moneys
associated with the Niagara Falls Casino.

Statement in Support, Summary of Provisions, Existing Law and
Prior Legislative History:

Chapter 383 of the Laws of 2001 provided that the State share a
portion of any revenues received from the Native American casinos
with the municipal governments that host these facilities and
transfer any remaining revenues to the General Fund.
Payments received by the State from Native American casinos generally
reflect lagged and/or partial-year payments. Current law assumes that
the basis for General Fund transfers of the State share of such
moneys is dependent on annual receipt of casino revenues. Since these
payments do not flow to the State on that basis, the transfer of
these funds to the State's General Fund can be significantly delayed.

This bill amends Section 99-h of State Finance Law to facilitate a
more efficient transfer of the State share of Native American Casino
revenue to the General Fund.
Additionally, this bill makes a technical correction to the
distribution of Niagara Falls Casino tribal compact moneys associated
with the Niagara Falls Underground Railroad Heritage Commission.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-2012
Executive Budget as the State Financial Plan assumes the transfer of
money from the Tribal State Compact Revenue Account to the General
Fund.

Effective Date:

This bill becomes effective immediately.

Part X - Establish a surcharge on purses at harness and thoroughbred
racetracks.

Purpose:

This bill establishes a 2.75 percent surcharge on purses at harness
and thoroughbred tracks.

Statement in Support, Summary of Provisions, Existing Law and
Prior Legislative History:

Overall declines in the racing industry handle have impaired the
Racing and Wagering Board's ability to fully support the costs of the
regulation of horse racing from resources currently dedicated to
these activities. This bill amends the Racing, Pari-Mutuel Wagering
and Breeding Law to impose a surcharge on purses at harness and
thoroughbred racetracks. Receipts from the surcharge will support the
Racing and Wagering Board's oversight and regulation of horse racing.

Budget Implications:


Enactment of this bill is necessary to implement the 2011-12 Executive
Budget which assumes approximately $7.6 million in additional
revenues needed to support the Racing and Wagering Board's regulation
of the State's horse racing industry.

Effective Date:

This bill takes effect immediately.

Part Y - Extend the renewal period for certain disciplines licensed by
the Department of State.

Purpose:

This bill increases the renewal term for appearance enhancement
disciplines and barbers from two to four years and doubles the
associated fee.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:

This bill amends the General Business Law to extend the term for
certain disciplines licensed and regulated by the Department of
State. Each renewal fee would. be doubled as a result of the extended
licensing term.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget as the State Financial Plan assumes approximately $2.25
million in additional revenue from the implementation of its
provisions.

Effective Date:

This bill takes effect immediately.

Part Z - Authorize the Tax Modernization Project.

Purpose:

This bill: (a) reduces the cost of real property tax administration by
enabling notices, filings and other transactions to be completed
electronically; (b) creates efficiencies and reduces mailing costs by
allowing the Department of Taxation and Finance to use electronic
means to deliver documents it is required to mail, when authorized by
the mail recipient; (c) improves administration of the Tax
Department's electronic filing and payment requirements to create
further efficiencies and cost savings, and to increase tax
collections due to higher compliance resulting from electronic
e-filing; (d) clarifies, for abandoned property purposes, which
dormancy period would apply to debit cards issued on behalf of the
State of New York for tax refunds if those debit cards are never
activated; and (e) enacts measures to improve sales tax compliance.

Statement in Support, Summary of Provisions, Existing Law, and
Prior Legislative History:


a. Electronic Real Property Tax Administration

This bill will modernize and reduce the cost of real property tax
administration by laying the groundwork for a comprehensive system of
paperless transactions. Specifically, it gives the Commissioner of
Taxation and Finance the authority to establish standards allowing
for: (1) electronic filing and/or transmission of all documents,
including exemption applications and petitions for administrative
review of assessments, and (2) a paperless tax collection system,
with property tax bills issued electronically, taxes paid
electronically, and receipts issued electronically. Though the bill
also makes it possible for taxpayer notices, tax bills and receipts
to be distributed electronically, no taxpayer will be required to
accept electronic communications if he or she does not affirmatively
elect to do so.

In order to promote greater accountability and disclosure, the bill
also requires local assessment inventories to be maintained
electronically and final assessment rolls to be of the locality, or
the county in which the locality is located, effective with
assessment rolls based on taxable status dates occurring on and after
March 1,2012. It also authorizes the Department of Taxation and
Finance to establish a centralized data base for all local assessment
records, and to develop web-based software for assessment management,
to be made available to all assessing units.

For the most part, the existing laws governing real property tax
administration (some of which date back to the Colonial Era), do not
permit notifications, filings or other transactions to be done
electronically. The few statutes that currently accommodate modern
technology do so in a flawed, incomplete and/or haphazard way.

For example, the new Real Property Tax Law § 955 (3-a) (added by the
L.2010 ch.365) ostensibly allows property tax receipts to be
furnished electronically with the taxpayer's consent. However, it
applies only when the payments are made to cities, towns or villages,
not to counties or school districts, and only when the payments are
made through escrow accounts, not when the payments made by the
taxpayer directly. It also presents the paradox that, while property
tax receipts may now be furnished to taxpayers electronically in at
least some cases, property tax bills still may not be.

Another example of a well-intentioned but problematic statute in this
area is Real Property Tax Law § 925-c, which in conjunction with
section 5-b of the General Municipal Law allows property taxes to be
paid over the internet via the municipal website. That statute has
been construed to preclude using the services of a third party vendor
for this purpose, though that is common business practice.

As a result of these and other statutory limitations, the public
interest in an efficient, understandable property tax system is often
thwarted. This bill will bring about an orderly transition to the
electronic era.

b. Electronic State Tax Administration


Advances in technology have made electronic delivery of documents a
reliable, cost effective and efficient means of communicating with an
addressee that has already established an electronic relationship
with the sender. Delivery of confidential information through
electronic communications is widely accepted and embraced in
conducting both personal and business activities 00 a broad scale.
For example, financial service institutions use secure mechanisms to
inform businesses and individuals of account balances and financial
transactions, issue account statements and deliver tax reporting
documents required by law. Many taxpayers and tax professionals have
already established secure online services accounts with the
Department, through which they conduct transactions such as e-filing
and e-paying tax obligations and fees. These account holders provide
the Department with an e-mail address, and are capable of receiving
communications from the Department via electronic means; This
proposal would permit the Department to use secure electronic means
to deliver documents to account holders who agree to receive
electronic communications, notwithstanding statutory requirements
specifying use of postal mail, certified mail, or registered m
ail. The Department's electronic communication with an account holder
will be governed by existing tax secrecy requirements. For example,
any communication involving confidential tax information will be
conducted through the account holder's secure online account with the
Department. The Department's electronic systems are capable of
producing records that may be offered, if necessary, to show that a
particular document was delivered to an online services account
holder at a particular date and time.

The bill adds a new Tax Law § 35, which would enable the Department,
when authorized by an online services account holder, to use
electronic means of communication to furnish any document it is
required to mail per law or regulation. It provides that if the
Department furnishes such document in accordance with this section,
Department records of such transaction shall constitute appropriate
and sufficient proof of delivery thereof and be admissible in any
action or proceeding.

c. Electronic Filing Mandates

Currently, the Tax Law requires electronic filing in two separate
sections of the law Section 658(g)(1 0) for tax preparers of personal
income tax (PIT) returns and Section 29 for all other preparers and
business self-filers. There are also penalty provisions that apply
directly to those provisions, and there are corresponding provisions
in the Administrative Code of the City of New York. This bill makes
improvements to the administration of the Tax Department's electronic
filing and payment mandates by consolidating all preparer and
self-filer requirements and penalties into one section of the Tax
Law, an amended Section 29, and extending e-filing requirements for
PIT filers who use tax software to prepare their PIT returns. It also
imposes appropriate penalties for failure to comply with the
mandates. The bill repeals sections of the Tax Law and the
Administrative Code of the City of New York that would no longer be
necessary.

Consolidating the e-file and e-pay mandates into one section of the
Tax Law will make the requirements more readily understandable and


eliminate confusion among self-filers and practitioners concerning
differences between the two current sections. The bill also makes
consistent the terminology used in connection with the mandates,
For example, section 29 currently refers to "authorized tax documents"
while section 658(g)(10) refers to "authorized returns". The new bill
adopts the term "authorized tax documents" for both. To produce
efficiencies and cost savings to the State, the threshold for the
preparer e-file mandate would be reduced from preparation of 100 tax
documents to preparation of any tax document. Requiring preparers and
self-filers that use tax preparation software to e-file recognizes that
if a person uses tax software to prepare return(s), s/he is capable
of e-filing. The threshold reduction for preparers is also consistent
with federal government actions, as the Internal Revenue Service
reduced its threshold for the 2012 filing season.

In preserving the provision that only preparers and taxpayers that use
tax software must e-file, this bill ensures that taxpayers subject to
this requirement are already familiar with the technology and have
the knowledge, ability and wherewithal to e-file.
Importantly, a new provision in the Tax Law passed during the previous
budget year, which provides that no separate charge will be imposed
for e-filing of a NYS return, means that such e-filing will result in
no additional financial burden.

This bill increases the preparer penalties for failure to e-file from
$50 per occurrence to $500 for the first tax document and $1,000 for
each subsequent tax document that is not e-filed. This would bring
the penalties for failure to e-file in line with other existing
penalties, like the penalty imposed for charging a separate fee for
NYS e-file.
Individual PIT taxpayers would be subject to a $50 penalty for failure
to e-file and all other taxpayers would be subject to a $100 penalty
for failure to e-file all taxes except PIT. Amended section 29(e)(2)
will also subject all taxpayers to a failure to file penalty if they
were required to e-file and failed to do so, except in regard to PIT.

The bill also amends Tax Law § 658 to extend the due date for the
filing fee return for limited liability companies from the 30th day
after the end of the taxable year to the 60th day. Both software
developers and tax preparers have difficulty meeting the present due
date for this return, which is typically at the end of January. A
change in this due date is consistent with the intent of this bill to
convert paper returns to e-filed returns.

This bill will produce cost savings to the State immediately, since
e-filing and e-payment of taxes creates cost and tax administration
efficiencies that will benefit both the State and taxpayers. A
taxpayer's use of e-file and e-pay reduces the number of errors that
may be associated with the filing of a paper return. With e-file, an
error can be immediately detected, and the taxpayer prompted to
correct and resubmit his or her return. Also with e-file, the
taxpayer gets an official acknowledgement that his or her return was
received. Moreover,e-filed tax returns are processed quicker than
paper, potentially resulting in faster refunds. In addition, the more
taxpayers that e-file and e-pay,
the more cost savings the State will realize, since


administrative cost savings accrue with every tax document e-filed
with the Department.

This bill will also generate additional personal income and sales tax
revenue due to its positive impacts on voluntary tax compliance.
Greater usage of professionally and electronically prepared and filed
returns will ensure more accurate and timely tax liability reporting.

d. Abandoned Property Amendments for Tax Refund Debit Cards

The Department is considering debit cards as a future method for the
payment of personal income tax refunds. This bill would clarify that
those debit cards that are not activated within one year from the
date of issuance will be treated in the same manner as unpaid checks
or drafts issued by the State. The New York State Abandoned Property
Law requires various organizations such as banks, corporations,
insurance companies, and courts to annually review their records and
transfer accounts that have reached certain dormancy thresholds to
the State Comptroller, who serves as custodian of the abandoned
property funds until they can be returned to their rightful owners.

Current Abandoned Property Law specifies a five-year dormancy period
for inactive bank accounts and a one-year dormancy period for unpaid
checks or drafts issued by the State. The law does not address
whether debit cards that are never activated would be treated as a
type of inactive bank account or as an unpaid check or draft issued
by the State. Therefore, it is not clear which dormancy period would
apply.

This bill clarifies that debit cards issued for tax refund purposes
that are never activated will be treated like unpaid checks or drafts
issued by the State and will therefore be subject to the one-year
dormancy period provided for by Abandoned Property Law § 1315 and
State Finance Law § 102. Accordingly, any debit card issued on behalf
of the State for the purpose of paying a tax refund that is not
activated within one year from the date of issuance will be deemed
abandoned property and paid to the State Comptroller. If the debit
card is activated within the one-year period, the debit card funds
will be treated as an ordinary bank account and thus will be subject
to the five year dormancy period generally applicable to bank accounts.

e. Improving Sales Tax Compliance

This bill amends Tax Law § 1135 to allow the use of modern technology
to improve sales tax compliance. Specifically, this amendment
authorizes the Commissioner to require a "person required to collect
tax" (ie., a sales tax vendor) who fails to collect, truthfully
account for, or pay over sales tax moneys, or to file returns as
required by law, and whose total tax due for the four most recent
quarterly periods for which data is available exceeds $3,000, to use
a certified system to capture information about its transactions
(including the subject of the transaction, price, date, time, and
sales tax collected, if any), calculate the tax on each sale,
determine the amount of tax the vendor must remit with his or her
return, and maintain the required documentation for each
sale. The Department would certify the accuracy of the system. A
vendor that uses a certified system would not be held liable for


errors made by the system or for the system's failure to maintain the
required documentation. This provision would improve the accuracy of
a vendor's returns and tax calculations. and enhance the reliability
of their records.

This bill also amends Tax Law § 1136 to allow the Commissioner to
require sales tax vendors that file returns on a quarterly basis to
file on part-quarterly (monthly) basis, when the Commissioner deems
it necessary to protect sales tax revenue. For example, this allows
the Department to obtain returns and payment of trust tax moneys
collected by the vendor more frequently in situations where there is
a risk that the vendor would not be able to pay the tax due on the
due date of the quarterly return.

Budget Implications:

Enactment of this bill is necessary to implement the 2011-12 Executive
Budget because it would generate $200 million of additional tax
revenue and $25 million of administrative savings.

Effective Date:

This bill takes effect immediately and sections 13 through 17 apply to
tax documents filed on or after the 60th day after this act becomes a
law.

The provisions of this act shall take effect immediately, provided,
however, that the applicable effective date of each part of this act
shall be as specifically set forth in the last section of such part.

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

    S. 2810                                                  A. 4010

                      S E N A T E - A S S E M B L Y

                            February 1, 2011
                               ___________

IN  SENATE -- A BUDGET BILL, submitted by the Governor pursuant to arti-
  cle seven of the Constitution -- read twice and ordered  printed,  and
  when printed to be committed to the Committee on Finance

IN  ASSEMBLY  --  A  BUDGET  BILL, submitted by the Governor pursuant to
  article seven of the Constitution -- read once  and  referred  to  the
  Committee on Ways and Means

AN  ACT to authorize funding for the Consolidated Local Street and High-
  way Improvement Program (CHIPS)  and  Marchiselli  program  for  state
  fiscal  year  2011-2012  (Part A); to amend chapter 279 of the laws of
  1998 amending the transportation law relating to enabling the  commis-
  sioner of transportation to establish a single audit pilot program, in
  relation  to making such provisions permanent (Part B); to amend chap-
  ter 312 of the laws of 1994, amending  the  vehicle  and  traffic  law
  relating  to  suspensions  of  licenses pending prosecution of certain
  alcohol-related  charges,  and  authorizations  for  probationary  and
  conditional drivers' licenses, in relation to the effectiveness there-
  of  (Part  C);  to amend chapter 533 of the laws of 1993, amending the
  vehicle and traffic law and the correction law relating to  suspension
  and  revocation  of driver's licenses upon conviction of certain drug-
  related offenses, in relation to the effectiveness thereof  (Part  D);
  to  amend  chapter  569  of the laws of 1981, amending the vehicle and
  traffic law relating to motor vehicle liability  insurance,  financial
  security,  criminal acts and penalties for non-compliance, in relation
  to making provisions permanent; and to amend chapter 781 of  the  laws
  of  1983, amending the vehicle and traffic law and other laws relating
  to motor vehicle liability  insurance,  financial  security,  criminal
  acts  and  certain penalties for non-compliance, in relation to making
  provisions permanent (Part E); to amend the vehicle  and  traffic  law
  and  the criminal procedure law, in relation to governing operators of
  commercial motor vehicles and federal requirements for medical certif-
  ication pertaining to such operators (Part F); to amend chapter 393 of
  the laws of 1994 amending the New York state urban development  corpo-
  ration  act, relating to the powers of the New York state urban devel-
  opment corporation to make loans, in  relation  to  the  effectiveness
  thereof  (Part  G); to amend the state finance law, in relation to the
  excelsior linked deposit act (Part H); to amend part U of  chapter  57

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD12573-01-1

S. 2810                             2                            A. 4010

  of the laws of 2005 amending the labor law and other laws implementing
  the state fiscal plan for the 2005-2006 state fiscal year, relating to
  New York state higher education matching grant program for independent
  colleges,  in relation to the effectiveness thereof (Part I); to amend
  the public authorities law, in relation to the state governmental cost
  recovery system; and to repeal section 2975-a  of  such  law  relating
  thereto  (Part  J);  to  amend  the  executive law, in relation to the
  community services block grant program; and to amend  chapter  728  of
  the  laws  of  1982  and chapter 710 of the laws of 1983, amending the
  executive law relating to community services block grant programs,  in
  relation to the effectiveness thereof (Part K); to amend chapter 21 of
  the  laws  of  2003, amending the executive law relating to permitting
  the secretary of state to provide special handling for  all  documents
  filed  or  issued  by the division of corporations and to permit addi-
  tional levels of such expedited service, in relation to the effective-
  ness thereof (Part L); to amend the public service law  and  the  real
  property tax law, in relation to repealing the Tug Hill commission and
  to  repeal  certain  provisions  of  the  executive law and the public
  service law relating thereto (Part M); to amend the executive law,  in
  relation  to  the  salary  of  the  chairperson  of the New York State
  athletic commission (Part N); to amend the executive law, the economic
  development  law  and  the  state  administrative  procedure  act,  in
  relation  to  the  removal  of  statutory references to the governor's
  office of regulatory reform; and to repeal subdivision  8  of  section
  202-b  of  the  state  administrative  procedure act, relating thereto
  (Part O); to authorize and direct the New York state  energy  research
  and  development authority to make a payment to the general fund of up
  to $913,000 (Part P); to authorize the New York State Energy  Research
  and Development Authority to finance a portion of its research, devel-
  opment and demonstration and policy and planning programs from assess-
  ments  on  gas  and  electric  corporations (Part Q); to authorize the
  department of health  to  finance  certain  activities  with  revenues
  generated  from  an assessment on cable television companies (Part R);
  to amend the environmental conservation law and chapter 67 of the laws
  of 1992 amending the environmental conservation law relating to pesti-
  cide product registration timetables and fees, in relation  to  pesti-
  cide registration time frames and fees (Part S); to amend the agricul-
  ture  and markets law, authorizing the commissioner of agriculture and
  markets to establish a competitive grants program (Part T);  to  amend
  the  New  York state urban development corporation act, in relation to
  the healthy food/communities initiative; to amend the agriculture  and
  markets law, in relation to authorizing the establishment of a revolv-
  ing  loan  fund;  and  to  amend  the  agriculture and markets law, in
  relation to state aid for farmers' markets  (Part  U);  to  amend  the
  state  finance  law,  in relation to the "I Love NY waterways" boating
  safety account; and to repeal  article  4-A  of  the  navigation  law,
  relating  to  enforcement  by  counties  (Part  V); to amend the state
  finance law, in relation to the transfer of tribal compact revenue  to
  the  general  fund and to the city of Niagara Falls (Part W); to amend
  the racing, pari-mutuel wagering and  breeding  law,  in  relation  to
  assessing  a  surcharge on purses (Part X); to amend the general busi-
  ness law, in relation to increasing the term of licensure  and  regis-
  tration from two to four years (Part Y); and to amend the real proper-
  ty  tax  law,  the general municipal law, the public officers law, the
  tax law, the abandoned property law and  the  state  finance  law,  in
  relation  to  establishing  standards for electronic real property tax

S. 2810                             3                            A. 4010

  administration, allowing the department of taxation and finance to use
  electronic communication means to furnish tax notices and other  docu-
  ments,  mandatory  electronic  filing  of  tax  documents, debit cards
  issued  for  tax refunds, improving sales tax compliance and to repeal
  certain provisions of the tax law and the administrative code  of  the
  city of New York relating thereto (Part Z)

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

  Section 1. This act enacts into law major  components  of  legislation
which are necessary to implement the state fiscal plan for the 2011-2012
state  fiscal  year.  Each  component  is wholly contained within a Part
identified as Parts A through Z. The effective date for each  particular
provision contained within such Part is set forth in the last section of
such Part. Any provision in any section contained within a Part, includ-
ing the effective date of the Part, which makes a reference to a section
"of  this  act", when used in connection with that particular component,
shall be deemed to mean and refer to the corresponding  section  of  the
Part  in  which  it  is  found. Section three of this act sets forth the
general effective date of this act.

                                 PART A

  Section 1. The sum of four hundred two million seven  hundred  ninety-
seven  thousand  dollars  ($402,797,000), or so much thereof as shall be
necessary, and in addition to amounts previously appropriated by law, is
hereby made available, in accordance with subdivision 1 of  section  380
of  the  public  authorities  law as amended, according to the following
schedule.  Payments pursuant to subdivision (a) of this section shall be
made available as moneys become available for  such  payments.  Payments
pursuant  to  subdivisions  (b)  and  (c)  of this section shall be made
available on the fifteenth day of June, September, December and March or
as soon thereafter as moneys become  available  for  such  payments.  No
moneys  of  the state in the state treasury or any of its funds shall be
available for payments pursuant to this section:
                                SCHEDULE
  (a) Thirty-nine million seven hundred thousand  dollars  ($39,700,000)
to municipalities for repayment of eligible costs of federal aid munici-
pal street and highway projects pursuant to section 15 of chapter 329 of
the  laws  of  1991, as added by section 9 of chapter 330 of the laws of
1991, as amended. The department of transportation  shall  provide  such
information  to  the  municipalities as may be necessary to maintain the
federal tax exempt status of any  bonds,  notes,  or  other  obligations
issued  by  such  municipalities to provide for the non-federal share of
the cost of projects pursuant to chapter 330 of  the  laws  of  1991  or
section 80-b of the highway law.
  The  program  authorized  pursuant to section 15 of chapter 329 of the
laws of 1991, as added by section 9 of chapter 330 of the laws of  1991,
as amended, shall additionally make payments for reimbursement according
to the following schedule:
                    State Fiscal Year        Amount
                    2011-12                  $39,700,000
  (b)   Three  hundred  four  million  three  hundred  thousand  dollars
($304,300,000) to counties, cities, towns and villages for reimbursement

S. 2810                             4                            A. 4010

of eligible costs of local  highway  and  bridge  projects  pursuant  to
sections  16  and  16-a  of chapter 329 of the laws of 1991, as added by
section 9 of chapter 330 of the  laws  of  1991,  as  amended.  For  the
purposes of computing allocations to municipalities, the amount distrib-
uted  pursuant to section 16 of chapter 329 of the laws of 1991 shall be
deemed to be $121,520,000.  The amount distributed pursuant  to  section
16-a  of  chapter  329  of  the  laws  of  1991  shall  be  deemed to be
$182,780,000.  Notwithstanding the provisions of any general or  special
law,  the  amounts  deemed  distributed in accordance with section 16 of
chapter 329 of the laws of 1991 shall be adjusted so that  such  amounts
will  not  be less than 83.807 percent of the "funding level" as defined
in subdivision 5 of section 10-c of the highway law for each such  muni-
cipality.  In  order  to achieve the objectives of section 16 of chapter
329 of the laws of 1991, to the extent necessary, the amounts in  excess
of  83.807 percent of the funding level to be deemed distributed to each
municipality under this subdivision shall be reduced  in  equal  propor-
tion.
  (c)  Fifty-eight  million  seven hundred ninety-seven thousand dollars
($58,797,000) to municipalities for reimbursement of eligible  costs  of
local  highway  and  bridge projects pursuant to sections 16 and 16-a of
chapter 329 of the laws of 1991, as added by section 9 of chapter 330 of
the laws of 1991, as amended. For the purposes of computing  allocations
to  municipalities,  the  amount  distributed  pursuant to section 16 of
chapter 329 of the laws of 1991 shall be deemed to be  $23,480,000.  The
amount  distributed  pursuant to section 16-a of chapter 329 of the laws
of  1991  shall  be  deemed  to  be  $35,317,000.  Notwithstanding   the
provisions of any general or special law, the amounts deemed distributed
in  accordance  with section 16 of chapter 329 of the laws of 1991 shall
be adjusted so that such amounts will not be less than 16.193 percent of
the "funding level" as defined in subdivision 5 of section 10-c  of  the
highway  law  for each such municipality. In order to achieve the objec-
tives of section 16 of chapter 329 of the laws of 1991,  to  the  extent
necessary,  the amounts in excess of 16.193 percent of the funding level
to be deemed distributed to each  municipality  under  this  subdivision
shall  be  reduced  in equal proportion. To the extent that the total of
remaining payment allocations calculated herein varies from $58,797,000,
the payment amounts to each locality shall  be  adjusted  by  a  uniform
percentage so that the total payments equal $58,797,000.
  The program authorized pursuant to sections 16 and 16-a of chapter 329
of the laws of 1991, as added by section 9 of chapter 330 of the laws of
1991,  as  amended,  shall  additionally make payments for reimbursement
according to the following schedule:
                    State Fiscal Year        Amount
                    2011-12                  $363,097,000
  S 2. This act shall take effect immediately.

                                 PART B

  Section 1. Section 2 of chapter 279 of the laws of 1998, amending  the
transportation  law relating to enabling the commissioner of transporta-
tion to establish a single audit pilot program, as amended by section  1
of  part  E  of  chapter  59  of the laws of 2010, is amended to read as
follows:
  S 2. This act shall take effect on December 31, 1998, except that  the
commissioner  of  transportation is immediately authorized to promulgate
rules and regulations necessary for the implementation of this act  [and

S. 2810                             5                            A. 4010

shall  expire  December  31,  2011 when upon such date the provisions of
this act shall be deemed repealed].
  S 2. This act shall take effect immediately.

                                 PART C

  Section 1.  Section 7 of chapter 312 of the laws of 1994, amending the
vehicle  and  traffic  law  relating  to suspensions of licenses pending
prosecution of certain alcohol-related charges, and  authorizations  for
probationary  and conditional drivers' licenses, as amended by section 1
of part C of chapter 59 of the laws of  2009,  is  amended  to  read  as
follows:
  S  7.  This  act  shall take effect immediately; provided however that
sections three, four, five and six of this act shall take effect on  the
first  day  of  November next succeeding the date on which it shall have
become a law and shall apply to offenses  committed  on  or  after  such
date;  provided further, however, that the amendment to paragraph (c) of
subdivision 2 of section 1193 of the vehicle and  traffic  law  made  by
section two of this act shall take effect on the same date as such para-
graph  takes  effect pursuant to section 9 of chapter 533 of the laws of
1993, as amended[, provided, further, that  the  provisions  of  section
four  of this act shall remain in full force and effect until October 1,
2011 when upon such date the provisions of such section shall be  deemed
repealed  and the provisions of law amended by such section shall revert
to and be read as if  the  provisions  of  such  section  had  not  been
enacted].
  S  2.  This  act shall take effect immediately, and shall be deemed to
have been in full force and effect on and after April 1, 2011.

                                 PART D

  Section 1. Section 9 of chapter 533 of the laws of 1993, amending  the
vehicle  and  traffic  law and the correction law relating to suspension
and revocation of driver's licenses upon conviction of certain  drug-re-
lated  offenses,  as amended by section 1 of part D of chapter 59 of the
laws of 2009, is amended to read as follows:
  S 9. This act shall take effect September 30, 1993 and shall apply  to
convictions  based on offenses which occurred on or after such date [and
shall remain in full force and effect until October 1,  2011  when  upon
such  date  the  provisions of this act shall be deemed repealed and the
provisions of law amended by this act shall revert to and be read as  if
the provisions of this act had not been enacted].
  S  2.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2011.

                                 PART E

  Section 1. Section 12 of chapter 569 of the laws of 1981, amending the
vehicle and traffic law relating to motor vehicle  liability  insurance,
financial  security,  criminal acts and penalties for non-compliance, as
amended by section 1 of part J of chapter 59 of the  laws  of  2009,  is
amended to read as follows:
  S  12.  This act shall take effect on the first day of September, 1982
[and the amendments made to the provisions of the  vehicle  and  traffic
law  by  sections  one through nine of this act shall expire on June 30,
2011 and shall apply to the use and operation of motor  vehicles  during

S. 2810                             6                            A. 4010

such  period.  Upon such expiration date the provisions of such sections
of such law shall revert to and be read as set out in law  on  the  date
immediately  preceding  the effective date of this act. The commissioner
shall  widely  publicize the provisions of this act and take all actions
necessary to prepare for  its  implementation  prior  to  the  effective
date].
  S 2. Section 15 of chapter 781 of the laws of 1983, amending the vehi-
cle  and  traffic law and other laws relating to motor vehicle liability
insurance, financial security, criminal acts and certain  penalties  for
non-compliance,  as  amended by section 2 of part J of chapter 59 of the
laws of 2009, is amended to read as follows:
  S 15. This act shall take effect  immediately  [except  that  sections
ten and eleven hereof shall take effect on June 30, 2011; the amendments
made  to the provisions of the vehicle and traffic law and the insurance
law by sections one through seven of this  act  shall  expire  June  30,
2011;  upon such date the provisions of such sections of such laws shall
revert to and be read as set out in law on the date immediately  preced-
ing the effective date of this act].
  S 3. This act shall take effect immediately.

                                 PART F

  Section 1. Item 1 of clause (A) of subparagraph ii of paragraph (i) of
subdivision  1 of section 201 of the vehicle and traffic law, as amended
by section 2 of part E of chapter 60 of the laws of 2005, is amended  to
read as follows:
  (1) fifty-five years where the conviction and suspension or revocation
order relates to a conviction, suspension or revocation by the holder OF
ANY  DRIVER'S  LICENSE  WHEN  OPERATING  A  COMMERCIAL MOTOR VEHICLE, AS
DEFINED IN SUBDIVISION FOUR OF SECTION FIVE HUNDRED ONE-A OF THIS  CHAP-
TER, OR BY THE HOLDER of a commercial driver's license who, when operat-
ing any motor vehicle, has refused to submit to a chemical test pursuant
to  section  eleven  hundred  ninety-four  of  this chapter, or has been
convicted of any of the following offenses  while  operating  any  motor
vehicle:  any  violation  of  subdivision  two, three or four of section
eleven hundred ninety-two of this chapter, any violation of  subdivision
one  or two of section six hundred of this chapter, any felony involving
the use of a motor vehicle, other than the use of a motor vehicle in the
commission of a felony involving manufacturing, distributing, dispensing
a controlled substance; or  the  conviction,  suspension  or  revocation
involves  any  of  the  following  offenses while operating a commercial
motor vehicle: any violation of subdivision five or six of section elev-
en hundred ninety-two of this chapter, driving a commercial motor  vehi-
cle  when  as  a  result of prior violations committed while operating a
commercial motor vehicle, the driver's commercial  driver's  license  is
suspended  or  revoked,  or  has  been  convicted  of causing a fatality
through the negligent operation of a commercial motor vehicle, including
but not limited to the crimes of vehicular manslaughter  and  criminally
negligent  homicide  as  set forth in article one hundred twenty-five of
the penal law;
  S 2. Subdivision 1 of section 502 of the vehicle and traffic  law,  as
amended  by  chapter  639  of  the  laws  of 2006, is amended to read as
follows:
  1. Application for license.  Application for a driver's license  shall
be made to the commissioner.  The fee prescribed by law may be submitted
with such application. The applicant shall furnish such proof of identi-

S. 2810                             7                            A. 4010

ty, age, and fitness as may be required by the commissioner. The commis-
sioner may also provide that the application procedure shall include the
taking  of  a  photo image or images of the applicant in accordance with
rules  and  regulations prescribed by the commissioner. In addition, the
commissioner also shall require that the applicant provide  his  or  her
social  security number and provide space on the application so that the
applicant may register in the New York  state  organ  and  tissue  donor
registry under section forty-three hundred ten of the public health law.
In  addition,  an  applicant  for a commercial driver's license who will
operate a commercial motor vehicle in interstate commerce shall  certify
that such applicant meets the requirements to operate a commercial motor
vehicle,  as  set forth in public law 99-570, title XII, and title 49 of
the code of federal regulations, and all regulations promulgated by  the
United  States secretary of transportation under the hazardous materials
transportation act. IN ADDITION, AN APPLICANT FOR A COMMERCIAL  DRIVER'S
LICENSE SHALL SUBMIT MEDICAL CERTIFICATION AT SUCH INTERVALS AS REQUIRED
BY  THE  FEDERAL  MOTOR CARRIER SAFETY IMPROVEMENT ACT OF 1999 AND REGU-
LATIONS ADOPTED PURSUANT THERETO RELATING TO MEDICAL  CERTIFICATION  AND
IN  A  MANNER  PRESCRIBED BY THE COMMISSIONER. Upon a determination that
the holder of a commercial driver's license has made  any  false  state-
ment, with respect to the application for such license, the commissioner
shall revoke such license.
  S  3. Paragraph (b) of subdivision 1 of section 503 of the vehicle and
traffic law, as amended by chapter 435 of the laws of 1997,  is  amended
to read as follows:
  (b)  An  application for a license shall be valid for a period of time
specified by regulation of the commissioner not to exceed five years.  A
learner's  permit  shall be valid from its issuance until the expiration
of the application for a driver's  license  for  which  it  was  issued.
PROVIDED,  HOWEVER,  THAT  IF  THE  MEDICAL  CERTIFICATION  SUBMITTED IN
ACCORDANCE WITH THE REQUIREMENTS OF THE  FEDERAL  MOTOR  CARRIER  SAFETY
IMPROVEMENT  ACT OF 1999 AND REGULATIONS ADOPTED PURSUANT THERETO RELAT-
ING TO MEDICAL CERTIFICATION BY AN APPLICANT FOR A  COMMERCIAL  DRIVER'S
LICENSE  EXPIRES,  ANY LEARNER'S PERMIT THAT MAY HAVE BEEN ISSUED BY THE
COMMISSIONER IN CONNECTION WITH THE APPLICATION SHALL BE SUSPENDED.
  S 4. Subdivision 1 of section 510-a of the vehicle and traffic law, as
amended by section 13 of part E of chapter 60 of the laws  of  2005,  is
amended to read as follows:
  1.   Revocation. A commercial driver's license shall be revoked by the
commissioner whenever the holder is convicted within or outside of  this
state  (a)  of  a  felony  involving the use of a motor vehicle except a
felony as described in paragraph (b) of this subdivision; (b) of a felo-
ny involving manufacturing, distributing or dispensing a drug as defined
in section one hundred fourteen-a of this chapter or possession  of  any
such  drug  with intent to manufacture, distribute or dispense such drug
in which a motor vehicle was used; (c) of a violation of subdivision one
or two of section six hundred  of  this  chapter;  (d)  of  operating  a
commercial motor vehicle when, as a result of prior violations committed
while  operating  a  commercial  motor  vehicle, the driver's commercial
driver's license is revoked, suspended, or canceled, or  the  driver  is
disqualified  from  operating  a  commercial motor vehicle; (e) [or] has
been convicted of causing a fatality through the negligent operation  of
a  commercial  motor vehicle, including but not limited to the crimes of
vehicular manslaughter or criminally  negligent  homicide;  OR  (F)  THE
COMMISSIONER  DETERMINES  THAT  THE  HOLDER  FALSIFIED  INFORMATION: (I)
REQUIRED BY THE FEDERAL MOTOR CARRIER SAFETY IMPROVEMENT ACT OF 1999 AND

S. 2810                             8                            A. 4010

REGULATIONS ADOPTED PURSUANT THERETO  RELATING  TO  COMMERCIAL  DRIVER'S
LICENSE  DOCUMENT  IN  AN APPLICATION FOR A COMMERCIAL DRIVER'S LICENSE;
(II) REQUIRED BY THE FEDERAL MOTOR CARRIER  SAFETY  IMPROVEMENT  ACT  OF
1999  AND  REGULATIONS  ADOPTED  PURSUANT  THERETO  RELATING  TO INITIAL
COMMERCIAL DRIVER'S LICENSE  OR  EXISTING  COMMERCIAL  DRIVER'S  LICENSE
HOLDER'S  SELF-CERTIFICATION IN ANY OF THE SELF-CERTIFICATIONS REGARDING
THE TYPE OF DRIVING ENGAGED OR TO BE ENGAGED IN BY THE HOLDER OR REGARD-
ING THE NON-APPLICABILITY OF THE PHYSICAL QUALIFICATION REQUIREMENTS  OF
THE FEDERAL MOTOR CARRIER SAFETY IMPROVEMENT ACT OF 1999 AND REGULATIONS
ADOPTED  PURSUANT  THERETO  RELATING TO QUALIFICATIONS OF DRIVERS TO THE
HOLDER; OR (III) REQUIRED BY THE FEDERAL MOTOR CARRIER  SAFETY  IMPROVE-
MENT  ACT  OF  1999 AND REGULATIONS ADOPTED PURSUANT THERETO RELATING TO
COMMERCIAL DRIVER'S LICENSE REQUIREMENTS IN ANY MEDICAL CERTIFICATION.
  FOR PURPOSES OF PARAGRAPH (F) OF THIS  SUBDIVISION  THE  TERM  FALSIFY
SHALL INCLUDE ADDING OR INSERTING FALSE INFORMATION ON A WRITTEN INSTRU-
MENT,  FALSELY MAKING, COMPLETING, OR ALTERING A WRITTEN INSTRUMENT, AND
CAUSING A FALSE WRITTEN INSTRUMENT OR A  WRITTEN  INSTRUMENT  CONTAINING
FALSE INFORMATION TO BE MADE.
  S  5.  Paragraph  (a) of subdivision 2 of section 510-a of the vehicle
and traffic law, as amended by section 6 of part K of chapter 59 of  the
laws of 2009, is amended to read as follows:
  (a) Except as otherwise provided in paragraph (b) of this subdivision,
where  revocation of a commercial driver's license is mandatory pursuant
to paragraph (a), (c), (d) [or], (e) OR (F) of subdivision one  of  this
section  no new commercial driver's license shall be issued for at least
one year nor thereafter except in the discretion  of  the  commissioner,
except  that  FOR REVOCATIONS PURSUANT TO PARAGRAPH (A), (C), (D) OR (E)
OF SUBDIVISION ONE OF THIS SECTION, if such person has  previously  been
found to have refused a chemical test pursuant to section eleven hundred
ninety-four  of  this  chapter  or  has a prior conviction of any of the
following offenses: any violation of section eleven  hundred  ninety-two
of  this chapter, any violation of subdivision one or two of section six
hundred of this chapter, or any felony involving  the  use  of  a  motor
vehicle pursuant to paragraph (a) of subdivision one of this section, or
has  been  convicted  of operating a commercial motor vehicle when, as a
result of prior violations committed while operating a commercial  motor
vehicle, the driver's commercial driver's license is revoked, suspended,
or  canceled,  or the driver is disqualified from operating a commercial
motor vehicle, or has been convicted of causing a fatality  through  the
negligent  operation  of  a  commercial motor vehicle, including but not
limited to the crimes of vehicular manslaughter or criminally  negligent
homicide,  then  such  commercial  driver's  license revocation shall be
permanent.
  S 6. Subdivision 3 of section 510-a of the vehicle and traffic law  is
amended by adding a new paragraph (f) to read as follows:
  (F)  A  COMMERCIAL  DRIVER'S LICENSE SHALL BE SUSPENDED BY THE COMMIS-
SIONER UPON THE HOLDER'S FAILURE  TO  SUBMIT  MEDICAL  CERTIFICATION  OR
MEDICAL VARIANCE DOCUMENTATION, AT SUCH INTERVALS AS ARE REQUIRED BY THE
FEDERAL  MOTOR  CARRIER  SAFETY  IMPROVEMENT ACT OF 1999 AND REGULATIONS
ADOPTED  PURSUANT  THERETO  RELATING  TO  COMMERCIAL  DRIVER'S   LICENSE
REQUIREMENTS  AND  IN A MANNER PRESCRIBED BY THE COMMISSIONER. A COMMER-
CIAL DRIVER'S LICENSE SHALL ALSO BE SUSPENDED BY THE  COMMISSIONER  UPON
RECEIPT  OF INFORMATION FROM THE ISSUING MEDICAL EXAMINER OR THE FEDERAL
MOTOR CARRIER SAFETY ADMINISTRATION  THAT  A  MEDICAL  CERTIFICATION  OR
MEDICAL  VARIANCE  WAS  ISSUED IN ERROR. SUCH SUSPENSION SHALL BE TERMI-
NATED UPON: (I) THE HOLDER'S SUBMISSION OF THE  REQUIRED  VALID  MEDICAL

S. 2810                             9                            A. 4010

EXAMINER'S CERTIFICATE OR MEDICAL VARIANCE DOCUMENTATION; (II) THE HOLD-
ER'S  SELF-CERTIFICATION SPECIFYING THE TYPE OF COMMERCIAL MOTOR VEHICLE
OPERATION HE OR SHE ENGAGES IN, OR EXPECTS TO ENGAGE IN,  AND  THAT  THE
HOLDER  IS NOT SUBJECT TO THE PHYSICAL QUALIFICATION REQUIREMENTS OF THE
FEDERAL MOTOR CARRIER SAFETY IMPROVEMENT ACT  OF  1999  AND  REGULATIONS
ADOPTED  PURSUANT THERETO RELATING TO DISQUALIFICATION OF DRIVERS; (III)
THE HOLDER'S SURRENDER OF HIS OR HER COMMERCIAL DRIVER'S LICENSE TO  THE
DEPARTMENT  OR  TO THE APPROPRIATE LICENSING AUTHORITY OF ANOTHER JURIS-
DICTION; OR (IV) THE HOLDER'S DOWNGRADE OF HIS OR HER  COMMERCIAL  DRIV-
ER'S LICENSE TO A NON-COMMERCIAL DRIVER'S LICENSE.
  S  7.  Subdivision  1 of section 514 of the vehicle and traffic law is
amended by adding a new paragraph (d) to read as follows:
  (D) NOTWITHSTANDING THE PROVISIONS OF PARAGRAPHS (A), (B) AND  (C)  OF
THIS  SUBDIVISION,  UPON A JUDGMENT OF CONVICTION FOR A VIOLATION OF ANY
PROVISIONS OF THIS CHAPTER OR OF ANY LOCAL LAW, RULE, ORDINANCE OR REGU-
LATION RELATING TO TRAFFIC, THE COURT OR THE CLERK THEREOF SHALL, WITHIN
NINETY-SIX HOURS OF THE IMPOSITION OF THE SENTENCE, FILE THE CERTIFICATE
REQUIRED BY PARAGRAPH (A) OF THIS SUBDIVISION, IF THE PERSON  CONVICTED:
(I)  IS  THE  HOLDER  OF A COMMERCIAL DRIVER'S LICENSE ISSUED BY ANOTHER
STATE; OR (II) DOES NOT HOLD A COMMERCIAL DRIVER'S LICENSE, BUT HAS BEEN
ISSUED A LICENSE BY ANOTHER STATE AND IS CONVICTED OF A  VIOLATION  THAT
WAS  COMMITTED  IN A COMMERCIAL MOTOR VEHICLE, AS DEFINED IN SUBDIVISION
FOUR OF SECTION FIVE HUNDRED ONE-A OF THIS TITLE.
  S 8. Section 170.55 of the criminal procedure law is amended by adding
a new subdivision 9 to read as follows:
  9. NOTWITHSTANDING ANY OTHER PROVISION OF THIS SECTION,  A  COURT  MAY
NOT ISSUE AN ORDER ADJOURNING AN ACTION IN CONTEMPLATION OF DISMISSAL IF
THE OFFENSE IS FOR A VIOLATION OF THE VEHICLE AND TRAFFIC LAW RELATED TO
THE OPERATION OF A MOTOR VEHICLE, OR A VIOLATION OF A LOCAL LAW, RULE OR
ORDINANCE  RELATED TO THE  OPERATION OF A MOTOR VEHICLE, IF SUCH OFFENSE
WAS COMMITTED BY THE HOLDER OF A  COMMERCIAL  DRIVER'S  LICENSE  OR  WAS
COMMITTED  IN A COMMERCIAL MOTOR VEHICLE, AS DEFINED IN SUBDIVISION FOUR
OF SECTION FIVE HUNDRED ONE-A OF THE VEHICLE AND TRAFFIC LAW.
  S 9. This act shall take effect on the sixtieth  day  after  it  shall
have  become  a  law; provided, however, that sections two, three, four,
five and six of this act shall take effect January 30,  2012,  provided,
however, that the addition, amendment and/or repeal of any rule or regu-
lation  necessary  for  the  implementation of this act on its effective
date are authorized and directed to be made and completed on  or  before
such effective date.

                                 PART G

  Section  1. Section 2 of chapter 393 of the laws of 1994, amending the
New York state urban development corporation act relating to the  powers
of  the  New  York state urban development corporation to make loans, as
amended by section 1 of part P of chapter 59 of the  laws  of  2010,  is
amended to read as follows:
  S  2.  This act shall take effect immediately [provided, however, that
section one of this act shall expire on July 1, 2011, at which time  the
provisions  of  subdivision  26 of section 5 of the New York state urban
development corporation act shall be deemed repealed; provided, however,
that neither the expiration  nor  the  repeal  of  such  subdivision  as
provided  for  herein  shall be deemed to affect or impair in any manner
any loan made pursuant to the authority of  such  subdivision  prior  to
such expiration and repeal].

S. 2810                            10                            A. 4010

  S  2.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2011.

                                 PART H

  Section 1. Section 217 of the state finance law, as amended by chapter
291 of the laws of 2004, is amended to read as follows:
  S 217. Linked loans. Linked loans shall be made by lenders pursuant to
the  program  only  to  eligible  businesses in connection with eligible
projects. A linked loan shall be limited to a maximum  amount  of  [one]
TWO  million  dollars.  An  eligible  business may receive more than one
linked loan. During the life of  the  linked  loan  program,  the  total
amount  of  money  that a business can borrow from the linked program is
[one] TWO million dollars. The credit decision for making a linked  loan
shall  be  made  solely by the lender. Notwithstanding the length of the
term of a linked loan, the linked deposit relating to  the  linked  loan
shall be for a period of not more than four years.
  S  2.  The state finance law is amended by adding a new section 220 to
read as follows:
  S 220. RENEWAL OF LINKED DEPOSIT. A LENDER MAY, ON BEHALF OF A BORROW-
ER, APPLY TO THE COMMISSIONER  OF  ECONOMIC  DEVELOPMENT  TO  REQUEST  A
RENEWAL  OF  THE  LINKED  DEPOSIT  FOR AN ADDITIONAL FOUR YEAR PERIOD TO
CORRESPOND WITH A SECOND FOUR YEAR PERIOD OF A BORROWER'S  LINKED  LOAN.
THE  COMMISSIONER  MAY GRANT SUCH APPLICATION IF THE COMMISSIONER DETER-
MINES THAT THE BORROWER, DURING THE  SECOND  FOUR  YEAR  PERIOD  OF  THE
LINKED LOAN, WILL CREATE ADDITIONAL INDUSTRIAL MODERNIZATION BENEFITS OR
ADDITIONAL EXPORT TRADE BENEFITS OR ADDITIONAL JOBS. IF THE COMMISSIONER
OF  ECONOMIC DEVELOPMENT GRANTS SUCH APPLICATION, THE COMMISSIONER SHALL
NOTIFY THE AUTHORIZED DEPOSITOR WHO MADE THE  LINKED  DEPOSIT  THAT  THE
COMMISSIONER  HAS DETERMINED THAT THE APPLICATION SATISFIES THE REQUIRE-
MENTS OF THIS ARTICLE AND SHALL  REQUEST  THE  AUTHORIZED  DEPOSITOR  TO
CONTINUE  THE LINKED DEPOSIT WITH THE LENDER FOR AN ADDITIONAL FOUR YEAR
PERIOD IN ACCORDANCE WITH SECTION NINETY-EIGHT-A  OF  THIS  CHAPTER  AND
WITH  THE  AUTHORIZED  DEPOSITOR'S  ESTABLISHED  PROCEDURES. SUCH LINKED
DEPOSIT SHALL CONTINUE TO BE SECURED IN ACCORDANCE WITH  THE  PROVISIONS
OF  SECTION ONE HUNDRED FIVE OF THIS CHAPTER. THE FIXED INTEREST RATE ON
THE CONTINUED LINKED DEPOSIT SHALL BE THE LINKED DEPOSIT  INTEREST  RATE
IN  EFFECT  ON  THE FIRST DAY OF THE CONTINUATION OF THE LINKED DEPOSIT.
THE AUTHORIZED DEPOSITOR AND THE  LENDER  SHALL  ENTER  INTO  A  WRITTEN
DEPOSIT  AGREEMENT GOVERNING THE CONTINUATION OF THE LINKED DEPOSIT. THE
INTEREST RATE PAYABLE ON THE LINKED LOAN FOR THE SECOND FOUR YEAR PERIOD
SHALL BE, IN THE CASE OF A CERTIFIED BUSINESS IN AN ECONOMIC DEVELOPMENT
ZONE OR AN ELIGIBLE BUSINESS LOCATED IN AN ECONOMICALLY DISTRESSED  AREA
OR  FEDERAL  EMPOWERMENT  ZONE  OR  ENTERPRISE OR RENEWAL COMMUNITY OR A
MINORITY OR WOMEN-OWNED BUSINESS  ENTERPRISE,  THREE  PERCENTAGE  POINTS
BELOW  THE  INTEREST  RATE THE LENDER WOULD HAVE CHARGED FOR THE LOAN IN
EFFECT ON THE FIRST DAY OF THE CONTINUATION OF THE LINKED DEPOSIT; OR IN
THE CASE OF A BUSINESS NOT LOCATED IN AN ECONOMIC  DEVELOPMENT  ZONE  OR
ECONOMICALLY  DISTRESSED  AREA OR FEDERAL EMPOWERMENT ZONE OR ENTERPRISE
OR RENEWAL COMMUNITY OR WHICH IS NOT A MINORITY OR WOMEN-OWNED  BUSINESS
ENTERPRISE,  TWO  PERCENTAGE  POINTS  BELOW THE INTEREST RATE THE LENDER
WOULD HAVE CHARGED FOR THE LOAN IN THE ABSENCE OF A  LINKED  DEPOSIT  IN
EFFECT ON THE FIRST DAY OF THE CONTINUATION OF THE LINKED DEPOSIT.
  S 3. This act shall take effect immediately.

                                 PART I

S. 2810                            11                            A. 4010

  Section  1.  Paragraph  (a) of subdivision 1 of section 1 of part U of
chapter 57 of the laws of 2005 amending the labor  law  and  other  laws
implementing  the state fiscal plan for the 2005-2006 state fiscal year,
relating to the New York state higher education capital  matching  grant
program  for independent colleges, as amended by part M of chapter 59 of
the laws of 2010, is amended to read as follows:
  (a) The New York state higher education capital matching  grant  board
is  hereby  created to have and exercise the powers, duties and preroga-
tives provided by the provisions of this section and any other provision
of law. The board shall remain in existence during the period of the New
York state higher education capital  matching  grant  program  from  the
effective  date  of  this  section through March 31, [2011] 2012, or the
date on which the last of the funds  available  for  grants  under  this
section  shall  have  been  disbursed,  whichever  is earlier; provided,
however, that the termination of the existence of the  board  shall  not
[effect]  AFFECT  the  power and authority of the dormitory authority to
perform its obligations with respect  to  any  bonds,  notes,  or  other
indebtedness  issued  or  incurred pursuant to authority granted in this
section.
  S 2. Subclause (A) of clause (ii) of paragraph (j) of subdivision 4 of
section 1 of part U of chapter 57 of the laws of 2005 amending the labor
law and other laws implementing the state fiscal plan for the  2005-2006
state  fiscal year, relating to New York state higher education matching
grant program for independent colleges, as amended by section 3 of  part
M of chapter 59 of the laws of 2010, is amended to read as follows:
  (A) Notwithstanding the provision of any general or special law to the
contrary,  and  subject  to  the provisions of chapter 59 of the laws of
2000 and to the making of annual appropriations therefor by the legisla-
ture, in order to assist the dormitory authority in providing such high-
er education capital matching grants, the  director  of  the  budget  is
authorized  in  any  state  fiscal  year commencing April 1, 2005 or any
state fiscal year thereafter for a period ending  on  March  31,  [2011]
2012,  to  enter into one or more service contracts, none of which shall
exceed 30 years in duration, with the  dormitory  authority,  upon  such
terms as the director of the budget and the dormitory authority agree.
  S  3. Paragraph (b) of subdivision 7 of section 1 of part U of chapter
57 of the laws of 2005 amending the labor law and other laws  implement-
ing  the state fiscal plan for the 2005-2006 state fiscal year, relating
to New York state higher education matching grant program for  independ-
ent  colleges,  as  amended  by section 4 of part M of chapter 59 of the
laws of 2010, is amended to read as follows:
  (b) Any eligible institution receiving a grant pursuant to this  arti-
cle shall report to the dormitory authority no later than June 1, [2011]
2012,  on  the use of funding received and its programmatic and economic
impact. The dormitory authority shall submit  a  report  no  later  than
November  1, [2011] 2012 to the board, the governor, the director of the
budget, the temporary president of the senate, and the  speaker  of  the
assembly  on the aggregate impact of the higher education capital match-
ing grant program. Such report shall provide information on the progress
and economic impact of such project.
  S 4. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2011.

                                 PART J

S. 2810                            12                            A. 4010

  Section  1.  Paragraph  (b)  of  subdivision  2 of section 2975 of the
public authorities law, as amended by section 1 of part O of chapter  59
of the laws of 2008, is amended to read as follows:
  (b)  On  or before November first, two thousand three and on or before
November first of each year thereafter, the director of the budget shall
determine the amount owed under this  section  by  each  public  benefit
corporation.  The  director  of the budget may reduce, in whole or part,
the amount of such assessment if the payment thereof would necessitate a
state appropriation for  the  purpose,  or  would  otherwise  impose  an
extraordinary hardship upon the affected public benefit corporation. The
aggregate  amount  assessed under this section in any given state fiscal
year may not exceed [fifty-five million dollars] SIXTY MILLION DOLLARS.
  S 2.  Section 2975-a of the public authorities law is REPEALED.
  S 3. Notwithstanding any other provision of law, liabilities  incurred
on  or  before  March  31, 2011 pursuant to section 2975-a of the public
authorities law as repealed by section two of this act,  shall  continue
as  legal  liabilities of industrial development agencies or authorities
created pursuant to title one  of  article  eighteen-A  of  the  general
municipal law or any other provision of law.
  S 4. This act shall take effect immediately.

                                 PART K

  Section 1. Section 159-i of the executive law, as amended by section 1
of  part  Y  of  chapter  59  of the laws of 2010, is amended to read as
follows:
  S 159-i. Distribution of funds. [For federal fiscal year two  thousand
eleven at] AT least ninety percent of the community services block grant
funds  received by the state shall be distributed pursuant to a contract
by the secretary to eligible entities as defined in subdivision  one  of
section  one  hundred  fifty-nine-e  of this article. Each such eligible
entity shall receive the same proportion  of  community  services  block
grant  funds  as was the proportion of funds received in the immediately
preceding federal fiscal year under the federal community services block
grant program as compared to the total amount received by  all  eligible
entities  in the state, under the federal community services block grant
program.
  [For federal fiscal year two thousand eleven the] THE secretary shall,
pursuant to section one hundred fifty-nine-h of this article, retain not
more than five percent of the community services block grant  funds  for
administration at the state level.
  [For federal fiscal year two thousand eleven the] THE remainder of the
community  services  block  grant  funds  received by the state shall be
distributed pursuant to a contract by the  secretary  in  the  following
order  of  preference:  a  sum  of  up to one-half of one percent of the
community services block grant funds received by  the  state  to  Indian
tribes and tribal organizations as defined in this article, on the basis
of  need;  and  to  community  based organizations. Such remainder funds
received by eligible entities will not be included  in  determining  the
proportion  of  funds  received  by  any  such entity in the immediately
preceding federal fiscal year under the federal community services block
grant program.
  S 2. Section 5 of chapter 728 of the laws of 1982, amending the execu-
tive law relating to community services block grant programs, as amended
by section 2 of part Y of chapter 59 of the laws of 2010, is amended  to
read as follows:

S. 2810                            13                            A. 4010

  S  5.  This  act shall take effect immediately provided, however, that
section four hereof shall take  effect  October  1,  1982  and  provided
further, however, that the provisions of sections two, three and four of
this act shall be in full force and effect only until September 30, 1983
[and  section  one  of  this act shall be in full force and effect until
September 30, 2011, provided, however, that the  distribution  of  funds
pursuant  to  section 159-i of the executive law shall be limited to the
federal fiscal year expressly set forth in such section].
  S 3. Section 7 of chapter 710 of the laws of 1983, amending the execu-
tive law relating to community services block grant programs, as amended
by section 3 of part Y of chapter 59 of the laws of 2010, is amended  to
read as follows:
  S  7.  This  act shall take effect September 30, 1983 [and shall be in
full force and effect only until September 30, 2011 at  which  time  the
amendments  and  additions  made  pursuant to the provisions of this act
shall be deemed to be repealed, provided, however, that the distribution
of funds pursuant to section 159-i of the executive law shall be limited
to the federal fiscal year expressly set forth in such section].
  S 4. This act shall take effect immediately.

                                 PART L

  Section 1. Section 2 of chapter 21 of the laws of 2003,  amending  the
executive  law  relating to permitting the secretary of state to provide
special handling for all documents filed or issued by  the  division  of
corporations  and to permit additional levels of such expedited service,
as amended by section 1 of part B of chapter 19 of the laws of 2010,  is
amended to read as follows:
  S  2.  This act shall take effect immediately[, provided however, that
section one of this act shall be deemed to have been in full  force  and
effect on and after April 1, 2003 and shall expire March 31, 2011].
  S  2.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after March 31, 2011.

                                 PART M

  Section 1. Article 37 of the executive law is REPEALED.
  S 2. Subparagraph iv of paragraph (a) of subdivision 2 of section  122
of  the public service law is REPEALED and subparagraph v, as relettered
by chapter 362 of the laws of 1987, is relettered subparagraph iv.
  S 3. Paragraph (g) of subdivision 1  of  section  124  of  the  public
service  law  is  REPEALED and paragraphs (h), (i), (j), (k) and (l), as
relettered by chapter 119 of the laws of 1978, are relettered paragraphs
(g), (h), (i), (j) and (k).
  S 4. Section 130 of the public service law, as amended by chapter  362
of  the  laws of 1987, the closing paragraph as amended by chapter 72 of
the laws of 2004, is amended to read as follows:
  S 130. Powers of municipalities and  state  agencies.  Notwithstanding
any  other provision of law, no state agency, municipality or any agency
thereof may require any approval, consent, permit, certificate or  other
condition  for  the  construction  or operation of a major facility with
respect to which an application for a  certificate  hereunder  has  been
issued,  other than those provided by otherwise applicable state law for
the protection of employees engaged in the construction and operation of
such facility, and provided that in the case of  a  municipality  or  an

S. 2810                            14                            A. 4010

agency  thereof,  such municipality has received notice of the filing of
the application therefor.
  [Neither  the  Tug Hill commission nor the] THE Adirondack park agency
shall NOT hold public hearings for a major utility transmission facility
with respect to which an application hereunder has been filed,  provided
that  such  [commission  or] agency has received notice of the filing of
such application.
  S 5. Section 533 of the real property tax law, as amended  by  chapter
225 of the laws of 2000, is amended to read as follows:
  S  533. Certain conservation easements created pursuant to title three
of article forty-nine of the environmental  conservation  law  hereafter
acquired  by the state within the Adirondack or Catskill parks, as those
areas are defined in such law and lands within the watershed of  Hemlock
and  Canadice  lakes  in  the towns of Livonia, Conesus, West Sparta and
Springwater in Livingston county, the towns of Canadice and Richmond  in
Ontario  county  and  the  town  of Wayland in Steuben county, and lands
within the APPROXIMATELY TWENTY-ONE HUNDRED SQUARE MILE Tug Hill region,
[as defined in article thirty-seven of the executive law] LYING  BETWEEN
LAKE ONTARIO, THE BLACK RIVER AND ONEIDA LAKE, shall be subject to taxa-
tion  for  all  purposes.  Any conservation easement created pursuant to
title three of article forty-nine of the environmental conservation  law
hereafter acquired by the state within the Adirondack or Catskill parks,
as those areas are defined in such law or acquired by the state on lands
within the watershed of Hemlock and Canadice lakes in the towns of Livo-
nia,  Conesus,  West  Sparta  and  Springwater in Livingston county, the
towns of Canadice and Richmond in Ontario county and the town of Wayland
in Steuben county, or acquired by the state on lands within the Tug Hill
region [as defined in article thirty-seven of the executive law],  shall
be  subject  to  taxation  for  all  purposes.  Any  common law easement
acquired on or before January first,  nineteen  hundred  ninety  by  the
state for conservation purposes within the Adirondack or Catskill parks,
as  those areas are defined in the environmental conservation law, shall
be subject to taxation for all purposes. The  value  of  such  interests
shall  be  equivalent  to  the change, if any, in the value of the lands
subject to the easement. The  procedures  set  forth  in  sections  five
hundred forty, five hundred forty-two, five hundred forty-three and five
hundred forty-four of this title shall govern the assessment and payment
of  taxes  thereon.  If the acquisition by or conveyance to the state of
any such easement is determined to be void by  any  court  of  competent
jurisdiction,  tax  payments on such easement paid by the state prior to
the date of such determination shall be retained by  the  recipient  and
shall be deemed to have been a grant-in-aid by the state.
  S 6. This act shall take effect immediately.

                                 PART N

  Section 1. Paragraph (e) of subdivision 1 of section 169 of the execu-
tive law, as separately amended by section 11 of part A-1 and section 10
of  part  O  of  chapter  56  of the laws of 2010, is amended to read as
follows:
  (e) [chairman of state athletic commission,]  chairman  and  executive
director  of consumer protection board, director of the office of victim
services, chairman of human rights appeal board, chairman of the  indus-
trial  board of appeals, chairman of the state commission of correction,
members of the board of parole, members of the state racing and wagering
board, member-chairman of unemployment insurance appeal board,  director

S. 2810                            15                            A. 4010

of  veterans'  affairs,  and  vice-chairman of the workers' compensation
board;
  S 2. This act shall take effect immediately.

                                 PART O

  Section  1.  Subdivision  3  of section 164-d of the executive law, as
added by chapter 65 of the laws of 2005, is amended to read as follows:
  3. The office for technology[, in  consultation  with  the  governor's
office  of regulatory reform,] shall promulgate rules and regulations to
implement the provisions of this section.  Such  rules  shall  at  least
provide  for  the prioritization and timing for making application forms
available on the internet.
  S 2. Subdivision 46 of section 100 of the economic development law, as
added by chapter 427 of the laws of 2008, is amended to read as follows:
  46. to prepare[, in cooperation with the governor's office of  regula-
tory  reform,] an annual summary for the small business community of the
key legislative, budgetary and regulatory changes impacting small  busi-
nesses. Agencies shall cooperate with the department [and the governor's
office  of  regulatory  reform]  in developing the annual summary.   The
annual summary shall be written in  plain  language  and  shall  provide
specific contact information within the appropriate agency for inquiries
regarding  implementation  and  compliance.  The annual summary shall be
posted on the department website on or before September  first  of  each
year.
  S 3. Section 102-a of the state administrative procedure act, as added
by chapter 419 of the laws of 2007, is amended to read as follows:
  S 102-a.  Small  business regulation guides. For each rule or group of
related rules which significantly impact a substantial number  of  small
businesses,  the agency which adopted the rule shall post on its website
one or more guides explaining the actions a small business may  take  to
comply  with  such  rule or group of rules if the agency determines[, in
conjunction with the governor's office of regulatory reform,] that  such
guide or guides will assist small businesses in complying with the rule,
and  shall  designate  each such posting as a "small business regulation
guide". The guide shall explain the actions a small business may take to
comply with a rule or group of rules. The  agency  shall,  in  its  sole
discretion,  taking  into account the subject matter of the rule and the
language of relevant statutes, ensure that the guide  is  written  using
sufficiently  plain  language  that  it  is  likely  to be understood by
affected small businesses. Agencies shall cooperate with [the governor's
office of regulatory reform and] other state agencies in developing such
guides. [The governor's office of regulatory reform  shall  oversee  and
coordinate  the  preparation of such small business regulation guides by
agencies.]
  S 4. Subparagraph (iii) of paragraph (b) of subdivision 9  of  section
202  of  the state administrative procedure act, as added by chapter 230
of the laws of 2006, is amended to read as follows:
  (iii) The secretary of  state  shall  provide  that  the  direct  link
between  the  electronic  copy  of the state register and the electronic
mail address provided by an agency [shall also deliver to the governor's
office of regulatory reform a copy of all comments submitted].
  S 5. Subdivision 8 of section 202-b of the state administrative proce-
dure act is REPEALED.

S. 2810                            16                            A. 4010

  S 6. Paragraph (d) of subdivision 1 of  section  202-d  of  the  state
administrative  procedure  act,  as  added by chapter 193 of the laws of
2008, is amended to read as follows:
  (d)  An  agency  shall  identify each rule described in its regulatory
agenda for which a regulatory flexibility analysis or a rural area flex-
ibility analysis may be required, and shall provide outreach  as  appro-
priate  to  potentially affected small businesses, local governments and
public and private interests in rural areas. Such outreach  may  include
solicitation  of  input  from potentially affected parties through elec-
tronic means or through any of the activities listed in subdivision  six
of  section  two  hundred  two-b  and  subdivision  seven of section two
hundred two-bb of this article. [In addition, the agency shall provide a
copy of the description of each rule subject to the provisions  of  this
paragraph  to  the  governor's office of regulatory reform, which may in
its discretion include the description and additional information on the
rule in the quarterly report issued pursuant  to  subdivision  eight  of
section two hundred two-b of this article.]
  S 7. This act shall take effect immediately; provided, that the amend-
ment  to  paragraph  (d)  of subdivision 1 of section 202-d of the state
administrative procedure act made by section six of this act  shall  not
affect  the  expiration  of such paragraph and shall be deemed to expire
therewith.

                                 PART P

  Section 1. Notwithstanding any law to the contrary, the comptroller is
hereby authorized and directed to receive for deposit to the  credit  of
the  general  fund  the amount of up to $913,000 from the New York state
energy research and development authority.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2011.

                                 PART Q

  Section  1.  Expenditures  of  moneys appropriated in a chapter of the
laws of 2011 to the energy research and development authority, under the
research, development and demonstration program, from the special reven-
ue funds - other/state operations, miscellaneous special revenue fund  -
339,  energy  research and planning account, and special revenue funds -
other/aid to localities, miscellaneous special revenue fund - 339, ener-
gy research and planning account shall be subject to the  provisions  of
this  section.  Notwithstanding  the  provisions  of  subdivision 4-a of
section 18-a of the public service law, all moneys committed or expended
shall be reimbursed by assessment against gas corporations and  electric
corporations  as defined in section 2 of the public service law, and the
total amount which may be charged to any gas corporation and  any  elec-
tric  corporation  shall not exceed one cent per one thousand cubic feet
of gas sold and .010 cent per kilowatt-hour of electricity sold by  such
corporations  in  their  intrastate  utility operations in calendar year
2009. Such  amounts  shall  be  excluded  from  the  general  assessment
provisions  of  subdivision 2 of section 18-a of the public service law,
but shall be billed and paid in the manner set forth in such subdivision
and upon receipt shall be paid to the state comptroller for  deposit  in
the state treasury for credit to the miscellaneous special revenue fund.
The  director  of  the  budget shall not issue a certificate of approval
with respect to the commitment and expenditure of moneys  hereby  appro-

S. 2810                            17                            A. 4010

priated  until the chair of such authority shall have submitted, and the
director of the budget shall have approved,  a  comprehensive  financial
plan  encompassing  all  moneys available to and all anticipated commit-
ments  and  expenditures by such authority from any source for the oper-
ations of such authority. Copies of the approved comprehensive financial
plan shall be immediately submitted by the director of the budget to the
chairs and secretaries of the legislative fiscal committees.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2011.

                                 PART R

  Section  1.  Notwithstanding  any other law, rule or regulation to the
contrary, expenses of the department of health public service  education
program  incurred  pursuant  to appropriations from the cable television
account of the state miscellaneous special revenue funds shall be deemed
expenses of the department of public service.
  S 2. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2011.

                                 PART S

  Section  1.  Section 9 of chapter 67 of the laws of 1992, amending the
environmental conservation law relating to pesticide  product  registra-
tion  timetables and fees, as amended by section 1 of part FF of chapter
59 of the laws of 2008, is amended to read as follows:
  S 9. This act shall take effect April 1, 1992 provided, however,  that
section  [3] THREE of this act shall take effect July 1, 1993 [and shall
expire and be deemed repealed on July 1, 2011].
  S 2. Section   33-0705  of  the  environmental  conservation  law,  as
amended  by  section  2  of  part  FF of chapter 59 of the laws of 2008,
subdivisions a and b as amended by section 5 of part YY of chapter 59 of
the laws of 2009, is amended to read as follows:
S 33-0705. Fee for registration.
  The applicant for registration shall pay a fee as follows:
  a. [On or before July 1, 2011,  six]  SIX  hundred  dollars  for  each
pesticide  proposed  to  be  registered, provided that the applicant has
submitted to the department proof in the form of a  federal  income  tax
return  for  the  previous  year showing gross annual sales, for federal
income tax purposes, of three million five hundred thousand  dollars  or
less;
  b. [On or before July 1, 2011, for] FOR all others, six hundred twenty
dollars for each pesticide proposed to be registered[;
  c. After July 1, 2011, fifty dollars for each pesticide proposed to be
registered].
  S  3.  This  act  shall take effect immediately and shall be deemed to
have been in full force and effect on and after April 1, 2011.

                                 PART T

  Section 1. Section 16 of the agriculture and markets law is amended by
adding a new subdivision 45 to read as follows:
  45. ISSUE REQUESTS FOR PROPOSALS  TO  IMPLEMENT  AGRICULTURAL  PROJECT
GRANTS  WITHIN  THE  LIMITS OF ANY APPROPRIATIONS THEREFOR; AND CONTRACT
FOR SERVICES TO CARRY OUT SUCH PROGRAM.

S. 2810                            18                            A. 4010

  A. THE COMMISSIONER MAY AWARD GRANTS, WITHIN  AVAILABLE  FUNDING,  FOR
THE  ESTABLISHMENT,  MAINTENANCE,  OR  EXPANSION  OF AGRICULTURAL INITI-
ATIVES, LOCAL UNIVERSITY PROGRAMS, FARM VIABILITY  INITIATIVES,  OR  FOR
OPERATING  ASSISTANCE FOR PROGRAMS OF REGIONAL OR STATEWIDE SIGNIFICANCE
RELATED  TO THE MARKETING, PROMOTION, EDUCATION AND RESEARCH OF AGRICUL-
TURAL  PRODUCTS  AND  BUSINESS  MANAGEMENT,  ENVIRONMENTAL   MANAGEMENT,
OUTREACH AND COUNSELING.
  B.  GRANTS  SHALL  BE AWARDED ON A COMPETITIVE BASIS THROUGH A REQUEST
FOR PROPOSAL PROCESS.  SUCH  GRANTS  SHALL  BE  AWARDED  FOR  WORTHWHILE
PROJECTS  THROUGHOUT THE STATE, TO THE EXTENT PRACTICABLE, SO THAT BROAD
GEOGRAPHIC REPRESENTATION IS ACHIEVED.
  C. THE COMMISSIONER IS HEREBY AUTHORIZED TO ESTABLISH  PROGRAM  GUIDE-
LINES  FOR  PROPOSAL  SUBMISSION PURSUANT TO THIS SECTION, INCLUDING BUT
NOT LIMITED TO: ELIGIBLE APPLICANTS; PROJECT ELIGIBILITY  AND  SELECTION
PROCESS;  PROJECT  PROPOSAL  FORMAT; ELIGIBLE COSTS; PROJECT IMPLEMENTA-
TION; AND REPORTING.
  S 2. Subdivision 7 of section 297 of the agriculture and markets  law,
as  added  by  chapter  269  of  the laws of 2000, is amended to read as
follows:
  7. Grant awards. Project grants for contractual services that  further
development of the state's food and agriculture industry as described in
this  article  shall be awarded on a competitive basis through a request
for proposal process.  Such  grants  shall  be  awarded  for  worthwhile
projects  throughout the state, to the extent practicable, so that broad
geographic representation is achieved. At  least  one  solicitation  for
project  proposals shall be held within each fiscal year in which appro-
priations are made for the food  and  agriculture  industry  development
program.  [Grant awards for an individual project shall not exceed sixty
thousand dollars within a single state fiscal year.]
  S 3. Paragraph b of subdivision 1 of section 329  of  the  agriculture
and markets law, as added by chapter 249 of the laws of 2004, is amended
to read as follows:
  b.  to  an  applicant,  other  than a county agricultural and farmland
protection board, for the development of a farmland viability plan or  a
portion  of  such  a plan, which shall assess overall farm profitability
and identify potential strategies for improved farm  profitability  such
as  farm  expansion,  value  added production, diversification, environ-
mental management, or marketing and promotional activities, [and] OR
  S 4. This act shall take effect immediately.

                                 PART U

  Section 1. Subparagraph (i) of paragraph c of subdivision 3 of section
16-s of section 1 of chapter 174 of the laws of 1968,  constituting  the
urban development corporation act, as amended by section 1 of part XX of
chapter 59 of the laws of 2009, is amended to read as follows:
  (i)  An  eligible  food  market applicant may be a for-profit business
enterprise (including a corporation,  limited  liability  company,  sole
proprietor,  cooperative  or  partnership),  [a  nonprofit organization]
NOT-FOR-PROFIT CORPORATION, AGRICULTURAL COOPERATIVE CORPORATION, PUBLIC
BENEFIT CORPORATION, MUNICIPAL CORPORATION, REGIONAL MARKET FACILITY, or
a food cooperative.
  S 2. Section 16 of the agriculture  and  markets  law  is  amended  by
adding new subdivision  46 to read as follows:
  46.  WITHIN THE AMOUNT OF MONIES APPROPRIATED OR OTHERWISE MADE AVAIL-
ABLE THEREFOR, ESTABLISH, ADMINISTER AND OPERATE,  OR  PROVIDE  FOR  THE

S. 2810                            19                            A. 4010

ADMINISTRATION AND OPERATION OF, A PROGRAM, WHICH MAY INCLUDE ESTABLISH-
MENT OF A REVOLVING LOAN FUND, TO ASSIST IN THE DEVELOPMENT, IMPLEMENTA-
TION AND OPERATION OF AGRICULTURAL PROGRAMS.
  S  3.  Section  260  of  the agriculture and markets law is amended by
adding a new subdivision 9 to read as follows:
  9. "FOOD DESERT" SHALL MEAN AN AREA WITH LIMITED ACCESS TO  AFFORDABLE
AND  NUTRITIOUS  FOOD,  PARTICULARLY  SUCH  AN  AREA THAT IS COMPOSED OF
PREDOMINATELY LOWER-INCOME NEIGHBORHOODS AND COMMUNITIES.
  S 4. Subdivision 1 of section 262 of the agriculture and markets  law,
as  amended  by  chapter  612  of the laws of 2006, and paragraph (b) as
amended by chapter 126 of the laws  of  2007,  is  amended  to  read  as
follows:
  1.  There  is hereby created within the department a program of grants
for the purpose of providing state assistance for farmer's  markets.  In
administering  such  program,  the commissioner, to the extent feasible,
shall ensure an equitable distribution of  awards  to  rural  areas  and
other  areas  of the state.   State assistance provided pursuant to this
section may be awarded for:
  (a) the construction, reconstruction, improvement, expansion or  reha-
bilitation  of  farmers' markets. Grants provided pursuant to this para-
graph shall not exceed the lesser of fifty percent of  project  cost  or
fifty thousand dollars per project in any fiscal year.
  (b) the purpose of providing promotional support for farmer's markets.
Grants  provided  pursuant to this paragraph shall not exceed the lesser
of fifty percent of project cost or [five] SEVEN thousand  FIVE  HUNDRED
dollars per applicant in any fiscal year.
  (C)  EQUIPMENT  COSTS  ASSOCIATED WITH IMPROVING FARMERS' MARKET FUNC-
TIONS, INCLUDING BUT NOT LIMITED TO EXPANDING ACCESS TO ELECTRONIC BENE-
FIT TRANSFER TECHNOLOGY FOR FARMERS' MARKETS AND  OTHER  NON-TRADITIONAL
FOOD ACCESS POINTS IN FOOD DESERTS IN THE STATE.
  S 5. This act shall take effect immediately.

                                 PART V

  Section 1. Article 4-A of the navigation law is REPEALED.
  S  2.  Subdivision  3  of  section  97-nn of the state finance law, as
amended by chapter 524 of the laws  of  2008,  is  amended  to  read  as
follows:
  3.  The  "I love NY waterways" boating safety account shall consist of
the revenues required to be deposited  pursuant  to  the  provisions  of
sections  seventy-eight  and  two hundred one of the navigation law, and
all other moneys credited or transferred thereto from any other fund  or
source pursuant to law and shall be available for the administration and
enforcement  of  the boating safety program [including payments to coun-
ties for expenditures incurred in connection with such county's waterway
boating safety program pursuant to section seventy-nine-b of the naviga-
tion law,] including costs and expenses incidental and appurtenant ther-
eto.
  S 3. This act shall take effect immediately and  shall  be  deemed  to
have been in full force and effect on and after April 1, 2011.

                                 PART W

  Section  1. Subdivision 3 of section 99-h of the state finance law, as
amended by section 1 of part QQ of chapter 59 of the laws  of  2009,  is
amended to read as follows:

S. 2810                            20                            A. 4010

  3. Moneys of the account, following [appropriation] THE SEGREGATION OF
APPROPRIATIONS  ENACTED  by  the  legislature,  shall  be  available for
purposes including but not limited to: (a) reimbursements or payments to
municipal governments that host tribal casinos  pursuant  to  a  tribal-
state compact for costs incurred in connection with services provided to
such  casinos  or  arising as a result thereof, for economic development
opportunities and job expansion programs  authorized  by  the  executive
law; provided, however, that for any gaming facility located in the city
of  Buffalo,  the city of Buffalo shall receive a minimum of twenty-five
percent of the negotiated percentage of the  net  drop  from  electronic
gaming  devices the state receives pursuant to the compact, and provided
further that for any gaming facility located  in  the  city  of  Niagara
Falls, county of Niagara a minimum of twenty-five percent of the negoti-
ated percentage of the net drop from electronic gaming devices the state
receives pursuant to the compact shall be distributed in accordance with
subdivision  four  of  this  section,  and provided further that for any
gaming facility located in the county or counties of Cattaraugus,  Chau-
tauqua  or  Allegany, the municipal governments of the state hosting the
facility shall collectively receive a minimum of twenty-five percent  of
the negotiated percentage of the net drop from electronic gaming devices
the  state  receives  pursuant to the compact; and provided further that
pursuant to chapter five hundred ninety of  the  laws  of  two  thousand
four,  a  minimum of twenty-five percent of the revenues received by the
state pursuant to the state's compact with the St.  Regis  Mohawk  tribe
shall  be  made  available to the counties of Franklin and St. Lawrence,
and affected towns in such counties. Each such county and  its  affected
towns  shall  receive  fifty percent of the moneys made available by the
state; and (b) support and services of treatment  programs  for  persons
suffering from gambling addictions. Moneys not [appropriated] SEGREGATED
for  such  purposes  shall  be  transferred  to the general fund for the
support of government during the fiscal year in which they are received.
  S 2. Subdivision 3 of section  99-h  of  the  state  finance  law,  as
amended  by  section  1  of part V of chapter 59 of the laws of 2006, is
amended to read as follows:
  3. Moneys of the account, following [appropriation] THE SEGREGATION OF
APPROPRIATIONS ENACTED  by  the  legislature,  shall  be  available  for
purposes including but not limited to: (a) reimbursements or payments to
municipal  governments  that  host  tribal casinos pursuant to a tribal-
state compact for costs incurred in connection with services provided to
such casinos or arising as a result thereof,  for  economic  development
opportunities  and  job  expansion  programs authorized by the executive
law; provided, however, that for any  gaming  facility  located  in  the
county of Erie or Niagara, the municipal governments hosting the facili-
ty  shall  collectively  receive a minimum of twenty-five percent of the
negotiated percentage of the net drop from electronic gaming devices the
state receives pursuant to the compact and provided further that for any
gaming facility located in the county or counties of Cattaraugus,  Chau-
tauqua  or  Allegany, the municipal governments of the state hosting the
facility shall collectively receive a minimum of twenty-five percent  of
the negotiated percentage of the net drop from electronic gaming devices
the  state  receives  pursuant to the compact; and provided further that
pursuant to chapter five hundred ninety of  the  laws  of  two  thousand
four,  a  minimum of twenty-five percent of the revenues received by the
state pursuant to the state's compact with the St.  Regis  Mohawk  tribe
shall  be  made  available to the counties of Franklin and St. Lawrence,
and affected towns in such counties. Each such county and  its  affected

S. 2810                            21                            A. 4010

towns  shall  receive  fifty percent of the moneys made available by the
state; and (b) support and services of treatment  programs  for  persons
suffering from gambling addictions. Moneys not [appropriated] SEGREGATED
for  such  purposes  shall  be  transferred  to the general fund for the
support of government during the fiscal year in which they are received.
  S 3. Clause 5 of subparagraph (ii) of paragraph (a) of  subdivision  4
of  section  99-h  of  the state finance law, as amended by section 2 of
part QQ of chapter 59 of the  laws  of  2009,  is  amended  to  read  as
follows:
  (5)  within  thirty-five days upon receipt of such funds by such city,
one percent [or three  hundred  fifty  thousand  dollars,  whichever  is
greater,]  of  the  total  annual  amount  received in each year, NOT TO
EXCEED THREE HUNDRED FIFTY THOUSAND DOLLARS  ANNUALLY  shall  be  trans-
ferred  to  the  Niagara Falls Underground Railroad Heritage Commission,
established pursuant to article forty-three of the parks, recreation and
historic preservation law to be used for, but not limited  to,  develop-
ment,  capital  improvements, acquisition of real property, and acquisi-
tion of personal property within  the  heritage  area  in  the  city  of
Niagara Falls as established pursuant to the commission; and
  S 4. This act shall take effect immediately; provided that:
  (a)  the  amendments  to  subdivision  3  of section 99-h of the state
finance law made by section one of this act  shall  be  subject  to  the
expiration  and reversion of such section pursuant to section 2 of chap-
ter 747 of the laws of  2006,  as  amended,  when  upon  such  date  the
provisions of section two of this act shall take effect; and
  (b)  the  amendments to clause 5 of subparagraph (ii) of paragraph (a)
of subdivision 4 of section 99-h  of  the  state  finance  law  made  by
section  three  of  this  act  shall  not  affect the expiration of such
section and shall be deemed to expire therewith.

                                 PART X

  Section 1. The  racing,  pari-mutuel  wagering  and  breeding  law  is
amended by adding a new section 113 to read as follows:
  S  113.  SUPPLEMENTAL  REGULATORY  FEE. 1. IN ORDER TO PROVIDE SUPPLE-
MENTAL FUNDING TO SUPPORT THE OPERATIONS OF THE STATE RACING AND  WAGER-
ING  BOARD, THE STATE RACING AND WAGERING BOARD SHALL, AS A CONDITION OF
RACING, REQUIRE ANY CORPORATION AUTHORIZED UNDER THIS CHAPTER TO CONDUCT
PARI-MUTUEL BETTING AT A RACE MEETING OR RACES RUN THEREAT  TO  WITHHOLD
TWO AND THREE-QUARTERS PERCENT OF ALL PURSES. THE TOTAL AMOUNT COLLECTED
BASED  ON  PURSES IN RACES CONDUCTED DURING THE PRECEDING MONTH SHALL BE
PAID TO THE RACING AND WAGERING BOARD  ON  THE  FIFTEENTH  DAY  OF  EACH
MONTH.  PAYMENT  SHALL  BE  ACCOMPANIED BY A REPORT, UNDER OATH, SHOWING
SUCH INFORMATION AS THE BOARD MAY REQUIRE. A PENALTY  OF  FIVE  PERCENT,
AND  INTEREST  AT  THE  RATE  OF ONE PERCENT PER MONTH FROM THE DATE THE
REPORT IS REQUIRED TO BE FILED  TO  THE  DATE  OF  THE  PAYMENT  OF  THE
REQUIRED  AMOUNT  SHALL  BE  PAYABLE  IN CASE ANY AMOUNT IMPOSED BY THIS
SUBDIVISION IS NOT PAID WHEN DUE. IF THE BOARD DETERMINES THAT ANY  FEES
RECEIVED  BY IT UNDER THIS SUBDIVISION WERE PAID IN ERROR, THE BOARD MAY
CAUSE THE SAME TO  BE  REFUNDED  WITHOUT  INTEREST  OUT  OF  ANY  MONIES
COLLECTED HEREUNDER, PROVIDED AN APPLICATION THEREFORE IS FILED WITH THE
BOARD WITHIN ONE YEAR FROM THE TIME THE ERRONEOUS PAYMENT IS MADE.
  2.  THE  BOARD  OR  ITS DULY AUTHORIZED REPRESENTATIVES SHALL HAVE THE
POWER TO EXAMINE OR CAUSE TO BE EXAMINED THE BOOKS AND RECORDS  OF  SUCH
CORPORATIONS  REQUIRED  TO  PAY OVER THE FEE IMPOSED BY THIS SECTION FOR
THE PURPOSE OF EXAMINING AND CHECKING THE SAME AND ASCERTAINING  WHETHER

S. 2810                            22                            A. 4010

THE  PROPER  AMOUNT  OR AMOUNTS DUE ARE BEING PAID. IF IN THE OPINION OF
THE BOARD, AFTER SUCH EXAMINATION, ANY SUCH  REPORT  IS  INCORRECT,  THE
BOARD  IS AUTHORIZED TO ISSUE AN ASSESSMENT FIXING THE CORRECT AMOUNT OF
SUCH  FEE.  SUCH  ASSESSMENTS  MAY BE ISSUED WITHIN THREE YEARS FROM THE
FILING OF ANY REPORT. ANY SUCH ASSESSMENT SHALL BE FINAL AND  CONCLUSIVE
UNLESS  AN  APPLICATION  FOR  A HEARING IS FILED BY THE REPORTING ENTITY
WITHIN THIRTY DAYS OF THE ASSESSMENT. THE ACTION OF THE BOARD IN  MAKING
SUCH  FINAL  ASSESSMENT  SHALL BE REVIEWABLE IN THE SUPREME COURT IN THE
MANNER  PROVIDED  BY  AND  SUBJECT  TO   THE   PROVISIONS   OF   ARTICLE
SEVENTY-EIGHT OF THE CIVIL PRACTICE LAW AND RULES.
  3. THE BOARD SHALL PAY INTO THE RACING REGULATION ACCOUNT, ESTABLISHED
PURSUANT  TO  SECTION  NINETY-NINE-I OF THE STATE FINANCE LAW, UNDER THE
JOINT CUSTODY OF THE COMPTROLLER AND THE BOARD, THE TOTAL AMOUNT OF  THE
FEES  RECEIVED PURSUANT TO THIS SECTION. WITH THE APPROVAL OF THE DIREC-
TOR OF THE BUDGET, MONIES TO BE UTILIZED TO PAY THE COSTS  AND  EXPENSES
OF  THE  OPERATIONS OF THE STATE RACING AND WAGERING BOARD SHALL BE PAID
OUT OF SUCH ACCOUNT ON THE AUDIT  AND  WARRANT  OF  THE  COMPTROLLER  ON
VOUCHERS,  CERTIFIED AND APPROVED BY THE DIRECTOR OF THE DIVISION OF THE
BUDGET OR HIS OR HER DULY DESIGNATED OFFICIAL.
  S 2. This act shall take effect immediately.

                                 PART Y

  Section 1. Subdivisions 1 and 6 of section 408 of the general business
law, as added by chapter 509 of the laws of 1992, are amended to read as
follows:
  1. All licenses shall expire [two] FOUR years from the date  of  issu-
ance.
  6. Any license, which has not been suspended or revoked, may, upon the
payment  of  the renewal fee, be renewed for additional periods of [two]
FOUR years from its application, without further examination,  upon  the
filing of an application for such renewal, on a form to be prescribed by
the secretary.
  S  2.  Subdivisions  1, 2 and 7 of section 409 of the general business
law, subdivision 1 as amended by chapter 341 of the  laws  of  1998  and
subdivisions  2  and  7 as added by chapter 509 of the laws of 1992, are
amended to read as follows:
  1. The non-refundable fee for an application for a license  to  engage
in the practice of nail specialty, waxing, natural hair styling, esthet-
ics  or  cosmetology,  shall be [twenty] FORTY dollars initially and for
each renewal thereof the fee shall be [twenty] FORTY  dollars;  the  fee
for a temporary license and each renewal shall be ten dollars.
  2.  The  fee  for  an appearance enhancement business license shall be
[thirty] SIXTY dollars initially and [thirty]  SIXTY  dollars  for  each
renewal thereof.
  7.  The  fees  herein set forth shall be those for licenses issued for
the license period of [two] FOUR years.
  S 3. Subdivisions 2 and 4 of section 437 of the general business  law,
subdivision 2 as amended by chapter 497 of the laws of 1985 and subdivi-
sion  4 as added by chapter 801 of the laws of 1946 and as renumbered by
chapter 263 of the laws of 1949, are amended to read as follows:
  2. A certificate of registration as an apprentice shall be for a peri-
od of [two] FOUR years.
  4. A certificate of registration expiring in any year, which  has  not
been  revoked,  may, upon payment of the fee prescribed by this article,
be renewed for additional periods of [two] FOUR  years  upon  filing  an

S. 2810                            23                            A. 4010

application therefor and the certificate mentioned in subdivision two on
condition,  however,  that  no certificate of registration may be issued
after one renewal, unless the applicant for such certificate  of  regis-
tration has complied with all the provisions of this article relating to
apprentices.
  S  4. Subdivisions 1 and 4 of section 439 of the general business law,
subdivision 1 as amended by chapter 497 of the laws of 1985 and subdivi-
sion 4 as amended by chapter 243 of the laws of  1999,  are  amended  to
read as follows:
  1.  All  licenses, except temporary licenses, shall be for a period of
[two] FOUR years.
  4. Any license or certificate, except a temporary license,  which  has
not  been suspended or revoked, may, upon the payment of the renewal fee
prescribed by this article, be renewed for additional periods  of  [two]
FOUR  years  from  its expiration, without further examination, upon the
filing of any application for such renewal, on a form to  be  prescribed
by  the  secretary  of state, accompanied by the certificate required by
paragraph (c) and the certificate of completion  required  by  paragraph
(e-1)  of  subdivision  one  of section four hundred thirty-four of this
article.
  S 5. Subdivisions 1, 2, 4 and 8 of section 440 of the general business
law, as amended by chapter 61 of the laws of 1989, are amended  to  read
as follows:
  1.  The fee for a license to engage in the practice of barbering shall
be [twenty] FORTY dollars and for each renewal thereof the fee shall  be
[twenty] FORTY dollars.
  2.  The  fee  for a license to conduct a barber shop shall be [thirty]
SIXTY dollars and for each renewal thereof the  fee  shall  be  [thirty]
SIXTY dollars.
  4.  The fee for the registration or the renewal of the registration of
an apprentice shall be [ten] TWENTY dollars.
  8. The fees hereinabove set forth shall be those for  licenses  issued
for  the  license  period  of  [two]  FOUR  years.   Notwithstanding the
provisions of subdivision one of section  four  hundred  thirty-nine  of
this  article,  after [January first, nineteen hundred eighty-six] APRIL
FIRST, TWO THOUSAND ELEVEN, the secretary of state  shall  assign  stag-
gered expiration dates for outstanding licenses that have been previous-
ly  renewed  [on  June  thirtieth  of each year] and such licenses shall
thereafter expire  [two]  FOUR  years  from  the  assigned  date  unless
renewed.  [If  the  assigned date results in a term that exceeds twenty-
four months, the applicant shall pay an additional  prorated  adjustment
together  with  the  regular  renewal fee.] The secretary of state shall
assign dates to existing licenses in a manner which shall  result  in  a
term of not less than [two] FOUR years.
  S 6. This act shall take effect immediately.

                                 PART Z

  Section  1.  The  real  property  tax  law  is amended by adding a new
section 104 to read as follows:
  S 104. ELECTRONIC REAL PROPERTY TAX ADMINISTRATION. 1.   NOTWITHSTAND-
ING  ANY  PROVISION  OF  LAW TO THE CONTRARY, THE COMMISSIONER IS HEREBY
AUTHORIZED TO ESTABLISH  STANDARDS  FOR  ELECTRONIC  REAL  PROPERTY  TAX
ADMINISTRATION  (E-RPT).  SUCH  STANDARDS  SHALL SET FORTH THE TERMS AND
CONDITIONS UNDER WHICH THE VARIOUS TASKS ASSOCIATED WITH  REAL  PROPERTY
TAX  ADMINISTRATION  MAY BE EXECUTED ELECTRONICALLY, DISPENSING WITH THE

S. 2810                            24                            A. 4010

NEED FOR PAPER DOCUMENTS. SUCH TASKS SHALL INCLUDE BUT  NOT  BE  LIMITED
TO:
  (A) THE FILING OF EXEMPTION APPLICATIONS;
  (B) THE FILING OF PETITIONS FOR ADMINISTRATIVE REVIEW OF ASSESSMENTS;
  (C) THE FILING OF PETITIONS FOR JUDICIAL REVIEW OF ASSESSMENTS;
  (D)  THE  FILING  OF  APPLICATIONS  FOR  ADMINISTRATIVE CORRECTIONS OF
ERRORS;
  (E) THE ISSUANCE OF STATEMENTS OF TAXES;
  (F) THE PAYMENT OF TAXES, SUBJECT TO THE PROVISIONS OF  SECTIONS  FIVE
AND FIVE-B OF THE GENERAL MUNICIPAL LAW;
  (G) THE PROVISION OF RECEIPTS FOR THE PAYMENT OF TAXES;
  (H)  THE  ISSUANCE  OF  TAXPAYER  NOTICES  REQUIRED  BY LAW, INCLUDING
SECTIONS FIVE HUNDRED EIGHT, FIVE HUNDRED TEN, FIVE HUNDRED TEN-A,  FIVE
HUNDRED  ELEVEN,  FIVE  HUNDRED TWENTY-FIVE AND FIVE HUNDRED FIFTY-ONE-A
THROUGH FIVE HUNDRED FIFTY-SIX-B OF THIS CHAPTER; AND
  (I) THE FURNISHING OF NOTICES  AND  CERTIFICATES  UNDER  THIS  CHAPTER
RELATING  TO  STATE  EQUALIZATION  RATES, RESIDENTIAL ASSESSMENT RATIOS,
SPECIAL FRANCHISE ASSESSMENTS, RAILROAD CEILINGS, TAXABLE  STATE  LANDS,
ADVISORY  APPRAISALS,  AND  THE  CERTIFICATION  OF  ASSESSORS AND COUNTY
DIRECTORS OR REAL PROPERTY TAX SERVICES.
  2. SUCH STANDARDS SHALL BE DEVELOPED  AFTER  CONSULTATION  WITH  LOCAL
GOVERNMENT  OFFICIALS, THE OFFICE OF COURT ADMINISTRATION AND THE OFFICE
OF THE STATE COMPTROLLER.
  3. (A) TAXPAYERS SHALL NOT BE OBLIGED TO ACCEPT NOTICES, STATEMENTS OF
TAXES, RECEIPTS FOR THE PAYMENT OF TAXES, OR OTHER  DOCUMENTS  ELECTRON-
ICALLY  UNLESS  THEY  HAVE SO ELECTED. TAXPAYERS WHO HAVE NOT SO ELECTED
SHALL BE SENT SUCH COMMUNICATIONS IN THE MANNER  OTHERWISE  PROVIDED  BY
LAW.
  (B)  NOTWITHSTANDING  ANY  PROVISION OF LAW TO THE CONTRARY, ASSESSORS
AND OTHER MUNICIPAL OFFICIALS, SPECIAL  FRANCHISE  OWNERS  AND  RAILROAD
COMPANIES  SHALL BE OBLIGED TO ACCEPT AND RESPOND TO COMMUNICATIONS FROM
THE COMMISSIONER ELECTRONICALLY UNLESS HE, SHE OR IT  HAS  CERTIFIED  TO
THE  COMMISSIONER  THAT  HE, SHE OR IT IS INCAPABLE OF DOING SO DUE TO A
LACK OF THE NECESSARY HARDWARE OR SOFTWARE.
  (C) THE STANDARDS PRESCRIBED BY  THE  COMMISSIONER  PURSUANT  TO  THIS
SECTION  SHALL PROVIDE FOR THE COLLECTION OF ELECTRONIC CONTACT INFORMA-
TION, SUCH AS E-MAIL ADDRESSES AND/OR  SOCIAL  NETWORK  USERNAMES,  FROM
TAXPAYERS  WHO  HAVE  ELECTED  TO  RECEIVE  ELECTRONIC COMMUNICATIONS IN
ACCORDANCE WITH THE PROVISIONS OF THIS SECTION. SUCH  INFORMATION  SHALL
BE  EXEMPT FROM PUBLIC DISCLOSURE IN ACCORDANCE WITH SECTION EIGHTY-NINE
OF THE PUBLIC OFFICERS LAW.
  4. WHEN A DOCUMENT HAS BEEN TRANSMITTED ELECTRONICALLY  IN  ACCORDANCE
WITH  THE  PROVISIONS  OF  THIS SECTION AND THE STANDARDS ADOPTED BY THE
COMMISSIONER HEREUNDER, IT SHALL BE DEEMED  TO  SATISFY  THE  APPLICABLE
LEGAL  REQUIREMENTS  TO THE SAME EXTENT AS IF IT HAD BEEN MAILED VIA THE
UNITED STATES POSTAL SERVICE.
  S 2. Subdivision 1 of section 500 of the real  property  tax  law,  as
amended  by  chapter  479  of  the  laws  of 2008, is amended to read as
follows:
  1. The assessors in each city and town shall maintain an inventory  of
all  the real property located therein including the names of the owners
thereof and complete an annual update thereto on or before the first day
of March. The physical characteristics of real property included in such
inventory shall constitute a public record and shall  be  available  for
public inspection and copying in accordance with paragraph (b) of subdi-
vision  two of section eighty-seven of the public officers law except as

S. 2810                            25                            A. 4010

provided in paragraphs (d) and (f) of subdivision two of section  eight-
y-seven  of  the  public  officers law. Disclosure of the inventory data
shall not be considered an unwarranted invasion of personal  privacy  as
defined in subdivision two of section eighty-nine of the public officers
law.    FOR  ASSESSMENT ROLLS WITH TAXABLE STATUS DATES OCCURRING ON AND
AFTER MARCH FIRST, TWO THOUSAND TWELVE, ALL SUCH RECORDS SHALL BE  MAIN-
TAINED ELECTRONICALLY, IN A FORMAT PRESCRIBED OR APPROVED BY THE COMMIS-
SIONER.
  S  3.  The  opening  paragraph  of  paragraph  (a) of subdivision 1 of
section 922 of the real property tax law, as amended  by  section  5  of
part  B  of  chapter  389  of  the  laws  of 1997, is amended to read as
follows:
  Upon receipt of the tax roll and warrant, the collecting officer shall
mail OR, SUBJECT TO THE PROVISIONS OF SECTION ONE HUNDRED FOUR  OF  THIS
CHAPTER,  TRANSMIT  ELECTRONICALLY to each owner of real property at the
tax billing address listed thereon a statement  showing  the  amount  of
taxes due on the property. The statement must contain:
  S  4.  Subdivision  1  of section 925 of the real property tax law, as
separately amended by chapters 513 and 568  of  the  laws  of  2002,  is
amended to read as follows:
  1.  (A)  Notwithstanding any contrary provision of this chapter, or of
any general, special or local law, code or charter, if payment  for  the
amount  of  any  taxes on real property, accompanied by the statement of
such taxes, is enclosed in a postpaid wrapper properly addressed to  the
appropriate  collecting  officer  and  is  deposited in a post office or
official depository under the exclusive care and custody of  the  United
States  [post office] POSTAL SERVICE, such payment shall, upon delivery,
be deemed to have been made to such officer on the date  of  the  United
States postmark on such wrapper. If the postmark does not appear on such
wrapper  or  the  postmark  is illegible such payment shall be deemed to
have been made on the date of delivery to such  collecting  officer.  As
used in this section, "taxes on real property" includes special ad valo-
rem levies and special assessments.
  (B)  THE  PROVISIONS  OF THIS SUBDIVISION SHALL NOT APPLY TO A PAYMENT
THAT HAS BEEN MADE ELECTRONICALLY PURSUANT  TO  SECTION  FIVE-B  OF  THE
GENERAL MUNICIPAL LAW, BUT SHALL APPLY TO A PAYMENT THAT HAS BEEN MAILED
VIA  THE  UNITED STATES POSTAL SERVICE BY A FINANCIAL INSTITUTION ACTING
PURSUANT TO INSTRUCTIONS GIVEN TO IT BY A TAXPAYER ELECTRONICALLY.
  S 5. Section 925-c of the real property tax law, as added  by  section
11  of  part  X of chapter 62 of the laws of 2003, is amended to read as
follows:
  S 925-c. Payment  of  real  property  taxes  via  the  internet.  [1.]
Notwithstanding any contrary provision of this chapter, or of any gener-
al, special or local law, code or charter, [if payment for the amount of
any  taxes on real property, accompanied by sufficient language to iden-
tify the property and tax levy,  is  received  via  the  internet,  such
payment  is  considered  received by the appropriate officer and paid by
the taxpayer at the time the internet transaction is completed and  sent
by the taxpayer.
  2.  Any  local  government  authorizing  the  payment of taxes via the
internet pursuant to section five-b of the general municipal  law  shall
provide  a confirmation page to the taxpayer following the completion of
the internet transaction.  Such  confirmation  page  shall  include,  at
least, the following:
  (a)  the  date the transaction was completed and sent by the taxpayer;
and

S. 2810                            26                            A. 4010

  (b) a notice to the taxpayer to print out and retain the  confirmation
page  as  his  or  her  receipt] REAL PROPERTY TAXES MAY BE PAID VIA THE
INTERNET UNDER THE TERMS AND CONDITIONS SET FORTH IN SECTION  FIVE-B  OF
THE GENERAL MUNICIPAL LAW.
  S  6.  Subdivisions  3 and 3-a of section 955 of the real property tax
law, subdivision 3 as amended by section 7 of part B of chapter  389  of
the laws of 1997 and subdivision 3-a as added by chapter 365 of the laws
of 2010, are amended to read as follows:
  3.  No  later than three weeks after a tax has been paid by a mortgage
investing institution pursuant to this  title,  the  collecting  officer
shall  deliver  [or], mail, OR, SUBJECT TO THE PROVISIONS OF SECTION ONE
HUNDRED FOUR OF THIS CHAPTER, TRANSMIT ELECTRONICALLY a receipt  to  the
mortgagor  for  whom the real property tax escrow account is maintained.
Each such receipt shall be in the same format as a statement  of  taxes,
except  that  the  word  "Paid" (or an equivalent word or words) and the
date of payment shall be clearly displayed thereon.    The  receipt  may
also  display,  if the collecting officer so elects, the name, title and
signature (or initials) of the collecting officer or of  the  authorized
subordinate who received the payment.
  [3-a.  (a)  The  collecting  officer shall deliver or mail the receipt
required under subdivision three  of  this  section  unless  a  taxpayer
requests  to  receive  such  receipt  electronically,  in which case the
collecting officer shall make an electronic  receipt  available  to  the
taxpayer.  The  collecting  officer  shall notify all taxpayers that any
availability of electronic receipts does not preclude  a  taxpayer  from
electing  to  receive a copy of his or her tax receipt in the mail or in
person.
  (b) The provisions of paragraph (a) of this  subdivision  shall  apply
only  to a city, town, or village which by local law provides that elec-
tronic availability of such receipts shall be  an  authorized  means  of
delivery.]
  S  7.  Subdivision  1  of section 986 of the real property tax law, as
amended by section 8 of part B of chapter 389 of the laws  of  1997,  is
amended to read as follows:
  1.  The  collecting officer shall upon request or by notice on the tax
bill of a person paying a  tax,  deliver  [or],  forward  by  mail,  OR,
SUBJECT  TO  THE PROVISIONS OF SECTION ONE HUNDRED FOUR OF THIS CHAPTER,
TRANSMIT ELECTRONICALLY a receipt to such person specifying the date  of
such  payment,  the name of such person, the description of the property
as shown on the tax roll, the name of the person to  whom  the  same  is
assessed,  the amount of such tax and the date of delivery to such offi-
cer of the tax roll on account of which such tax was paid,  except  that
the  collecting officer of the city of New York shall not be required to
give such a receipt unless payment of a tax is made in money  or  unless
the  person paying the tax makes a request therefor in writing.  Nothing
contained in this subdivision shall prevent the collecting officer  from
delivering  [or],  forwarding  by mail, OR TRANSMITTING ELECTRONICALLY a
receipt to any person paying a tax who does not request such  a  receipt
or  make a proper notation on the tax bill.  Provided, however, if a tax
is paid by a mortgage investing institution pursuant to title three-A of
this article, a receipt for each paid tax bill shall be delivered  [or],
mailed,  OR  TRANSMITTED ELECTRONICALLY to the mortgagor pursuant to the
provisions of section nine hundred fifty-five of this article.
  S 8. Subdivision 1 of section 1590 of the real property  tax  law,  as
amended by section 3 of part X of chapter 56 of the laws of 2010, and as

S. 2810                            27                            A. 4010

further  amended by subdivision (b) of section 1 of part W of chapter 56
of the laws of 2010, is amended to read as follows:
  1.  (A)  A  municipal  corporation,  other than a school district or a
village, which prepares assessment rolls by  means  of  electronic  data
processing,  shall  annually  submit  to the commissioner the data files
used in the preparation of each tentative and final assessment roll  and
summaries of the information from the final assessment roll including as
a  minimum  the number of parcels, the total assessed value thereof, and
the total taxable assessed value  thereof.  Such  information  shall  be
submitted  within  ten days of the time of filing the tentative or final
assessment roll, as provided for pursuant to section five hundred six or
five hundred sixteen of this chapter or such other law as may be  appli-
cable.
  (B)(I)  In  addition,  if the assessing unit maintains a website, then
within ten days of the filing of the tentative assessment roll, it shall
post a copy of such roll on its website, with a link thereto prominently
displayed on its home page, and shall not remove  the  same  before  the
final  assessment roll has been filed. In lieu of posting a copy of such
roll on its website, the assessing unit may cause such copy to be posted
on the website of the county in which it is located for the same  period
of  time as otherwise required by this subdivision, provided that a link
thereto shall be prominently displayed on the website of  the  assessing
unit.
  (II)  IF  THE ASSESSING UNIT DOES NOT MAINTAIN A WEBSITE, THEN, WITHIN
TEN DAYS OF THE FILING OF THE TENTATIVE ASSESSMENT ROLL, IT SHALL  CAUSE
A  COPY  OF SUCH ROLL TO BE POSTED ON THE WEBSITE OF THE COUNTY IN WHICH
IT IS LOCATED FOR THE SAME PERIOD OF TIME AS OTHERWISE REQUIRED BY  THIS
SUBDIVISION.
  (C)  WITHIN  TEN  DAYS OF THE FILING OF THE FINAL ASSESSMENT ROLL, THE
ASSESSING UNIT SHALL CAUSE A COPY OF SUCH FINAL ROLL TO BE POSTED EITHER
ON ITS OWN WEBSITE OR ON THE COUNTY'S WEBSITE, IN THE  SAME  MANNER  AND
SUBJECT  TO  THE  SAME  CONDITIONS  AS PROVIDED IN PARAGRAPH (B) OF THIS
SUBDIVISION.
  S 9. The real property tax law is amended by adding a new section 1591
to read as follows:
  S 1591. PARCEL-BASED E-GOVERNMENT DATA SYSTEM. 1. THE COMMISSIONER  IS
HEREBY  AUTHORIZED  TO  IMPLEMENT  A  PARCEL-BASED ELECTRONIC GOVERNMENT
(E-GOVERNMENT) SYSTEM AS PROVIDED HEREIN.
  2. THE SYSTEM SHALL COMPILE  ALL  ASSESSMENT-RELATED  DATA,  INCLUDING
ASSESSMENT  ROLLS,  INVENTORY,  AND  SALES  DATA. THE NECESSARY DATA AND
HARDWARE SERVERS SHALL RESIDE AT THE STATE, REGIONAL  OR  COUNTY  LEVEL,
AND  SHALL  BE  ACCESSED  THROUGH  APPROPRIATE COMMUNICATIONS SYSTEMS AS
DEFINED BY THE COMMISSIONER.
  3. THE SYSTEM SHALL, AT A MINIMUM: (A) MAKE AVAILABLE TO ALL ASSESSING
UNITS AND COUNTIES THE LATEST VERSION OF THE SOFTWARE DEVELOPED  BY  THE
COMMISSIONER  FOR  PROCESSING  ASSESSMENT  DATA,  PROVIDED THAT SOFTWARE
UPDATES SHALL BE INCORPORATED AS NEEDED THROUGH AN ELECTRONIC MEANS THAT
SHALL REQUIRE NO ACTION ON THE PART OF THE USER;
  (B) REDUCE OR ELIMINATE THE INEFFICIENCIES  AND  REDUNDANCIES  IN  THE
EXISTING  SYSTEM, SUCH AS BY ENABLING ASSESSORS TO FILE REPORTS WITH THE
COMMISSIONER ELECTRONICALLY;
  (C) BE A SECURE SYSTEM THAT IS ACCESSIBLE ONLY TO AUTHORIZED USERS  OF
GEOGRAPHICALLY   REFERENCED   PARCEL-LEVEL  INFORMATION,  PROVIDED  THAT
DIFFERENT CLASSES OF USERS SHALL BE GIVEN DIFFERENT LEVELS OF ACCESS, AS
DEFINED BY THE COMMISSIONER, LOCAL GOVERNMENTS SHALL  HAVE  UNRESTRICTED

S. 2810                            28                            A. 4010

ACCESS  TO  THE  DATA RELATING TO THE PROPERTY WITHIN THEIR BORDERS, AND
THE COMMISSIONER SHALL HAVE UNLIMITED ACCESS TO ALL DATA;
  (D) ENABLE ALL DATA QUERIES TO BE MADE IN A UNIFORM MANNER, REGARDLESS
OF WHERE THE DATA MAY RESIDE; AND
  (E) ENSURE THAT ALL DATA IS REGULARLY BACKED UP FOR SECURITY PURPOSES.
  4.  THE  COMMISSIONER  IS  AUTHORIZED TO ENTER INTO SERVICE AGREEMENTS
WITH LOCAL OFFICIALS TO ENSURE THAT THE SYSTEM MAINTAINS ITS FUNCTIONAL-
ITY AND THAT THE DATA THEREON IS KEPT CURRENT AND ACCESSIBLE.
  S 10. Section 5-b of the general municipal law, as added by section 10
of part X of chapter 62 of the laws of 2003, subdivision 1 as amended by
chapter 741 of the laws of 2005, is amended to read as follows:
  S 5-b. Collection of fines, civil penalties, rent, rates, taxes, fees,
charges and other amounts via the internet. 1. The  governing  board  of
any  local  government,  as  that term is defined in section ten of this
article, may, by local law, ordinance or resolution, determine  that  it
is in the public interest and authorize such local government to provide
for  the  acceptance  of  penalties, rents, rates, taxes, fees, charges,
revenue, financial obligations or other  amounts,  including  penalties,
special  assessments or interest via a municipal internet website OR THE
WEBSITE OF A THIRD-PARTY VENDOR  THAT  HAS  CONTRACTED  WITH  THE  LOCAL
GOVERNMENT  TO  RECEIVE SUCH PAYMENTS ON ITS BEHALF.  Submission via the
internet may not, however, be  required  as  the  sole  method  for  the
collection  of fines, civil penalties, rent, rates, taxes, fees, charges
and other amounts. Such payments shall be accepted via the internet in a
manner and condition defined by such local government. Any  method  used
to  receive  internet  payments  shall  comply with article three of the
state technology law and  any  rules  and  regulations  promulgated  and
guidelines  developed thereunder and, at a minimum must (a) authenticate
the identity of the sender; and (b) ensure the security of the  informa-
tion transmitted.
  2.  Any  local  government  authorizing  the  payment of taxes via the
internet shall provide OR DIRECT ITS VENDOR TO  PROVIDE  a  confirmation
page  to  the  taxpayer  following the completion of the internet trans-
action. Such confirmation page shall include, at least, the following:
  (a) the date the internet transaction was completed and  sent  by  the
taxpayer; [and]
  (b) THE AMOUNT PAID;
  (C) A UNIQUE CONFIRMATION NUMBER; AND
  (D)  a  notice  [to] ADVISING the taxpayer to print out and retain the
confirmation page as his or her receipt.
  3. Payments received via the internet shall be considered received  by
the  appropriate officer and paid by the taxpayer at the time the inter-
net transaction is completed and sent by the taxpayer.
  4. The underlying debt,  lien,  obligation,  bill,  account  or  other
amount  owed  to  the  local government for which payment by internet is
accepted by the local  government  shall  not  be  expunged,  cancelled,
released,  discharged or satisfied, and any receipt or other evidence of
payment shall be deemed conditional,  until  the  local  government  has
received final and unconditional payment of the full amount due.
  5.  The  governing board, in enacting a local law, ordinance or resol-
ution pursuant to this section, shall designate which of  its  officers,
charged with the duty of collecting or receiving moneys on behalf of the
local  government,  shall  be authorized to accept such payments via the
internet.
  6. THE STATE COMPTROLLER MAY ISSUE SUCH GUIDELINES AS HE OR SHE  DEEMS
APPROPRIATE GOVERNING THE USE OF THIRD PARTY VENDORS FOR THIS PURPOSE.

S. 2810                            29                            A. 4010

  S 11. Subdivision 2 of section 89 of the public officers law, as added
by  chapter 933 of the laws of 1977, subparagraph (iii) of paragraph (b)
and subparagraph (iii) of paragraph (c) as amended and subparagraph (iv)
of paragraph (c) as added by chapter 223 of the laws of  2008,  subpara-
graph (v) of paragraph (b) as amended and subparagraph (vi) of paragraph
(b)  as  added by chapter 545 of the laws of 1998, is amended to read as
follows:
  2. (a) The committee on public access to records may promulgate guide-
lines regarding  deletion  of  identifying  details  or  withholding  of
records  otherwise  available  under this article to prevent unwarranted
invasions of personal privacy. In the absence  of  such  guidelines,  an
agency may delete identifying details when it makes records available.
  (b)  An  unwarranted  invasion of personal privacy includes, but shall
not be limited to:
  i. disclosure of employment, medical or credit histories  or  personal
references of applicants for employment;
  ii. disclosure of items involving the medical or personal records of a
client or patient in a medical facility;
  iii.  sale  or  release  of lists of names and addresses if such lists
would be used for solicitation or fund-raising purposes;
  iv. disclosure of information of a  personal  nature  when  disclosure
would  result  in economic or personal hardship to the subject party and
such information is not relevant to the work of the agency requesting or
maintaining it; [or]
  v. disclosure of information of a personal nature reported  in  confi-
dence to an agency and not relevant to the ordinary work of such agency;
[or]
  vi.  information  of a personal nature contained in a workers' compen-
sation record, except as provided by section one hundred  ten-a  of  the
workers' compensation law; OR
  VII.  DISCLOSURE  OF ELECTRONIC CONTACT INFORMATION, SUCH AS AN E-MAIL
ADDRESS OR A SOCIAL NETWORK USERNAME, THAT HAS  BEEN  COLLECTED  FROM  A
TAXPAYER UNDER SECTION ONE HUNDRED FOUR OF THE REAL PROPERTY TAX LAW.
  (c) Unless otherwise provided by this article, disclosure shall not be
construed  to  constitute  an  unwarranted  invasion of personal privacy
pursuant to paragraphs (a) and (b) of this subdivision:
  i. when identifying details are deleted;
  ii. when the person to whom a record pertains consents in  writing  to
disclosure;
  iii. when upon presenting reasonable proof of identity, a person seeks
access to records pertaining to him or her; or
  iv.  when  a record or group of records relates to the right, title or
interest in real property, or relates to the inventory, status or  char-
acteristics  of  real  property,  in which case disclosure and providing
copies of such record or group of records shall not be deemed an  unwar-
ranted  invasion of personal privacy, PROVIDED THAT NOTHING HEREIN SHALL
BE CONSTRUED TO AUTHORIZE THE DISCLOSURE OF ELECTRONIC CONTACT  INFORMA-
TION,  SUCH  AS AN E-MAIL ADDRESS OR A SOCIAL NETWORK USERNAME, THAT HAS
BEEN COLLECTED FROM A TAXPAYER UNDER SECTION ONE  HUNDRED  FOUR  OF  THE
REAL PROPERTY TAX LAW.
  S  12.  The  tax  law is amended by adding a new section 35 to read as
follows:
  S 35. USE OF ELECTRONIC MEANS OF  COMMUNICATION.  NOTWITHSTANDING  ANY
OTHER PROVISION OF NEW YORK STATE LAW, WHERE THE DEPARTMENT HAS OBTAINED
AUTHORIZATION  OF AN ONLINE SERVICES ACCOUNT HOLDER, IN SUCH FORM AS MAY
BE PRESCRIBED BY THE COMMISSIONER, THE  DEPARTMENT  MAY  USE  ELECTRONIC

S. 2810                            30                            A. 4010

MEANS  OF  COMMUNICATION  TO FURNISH ANY DOCUMENT IT IS REQUIRED TO MAIL
PER LAW OR REGULATION. IF THE  DEPARTMENT  FURNISHES  SUCH  DOCUMENT  IN
ACCORDANCE  WITH  THIS  SECTION,  DEPARTMENT RECORDS OF SUCH TRANSACTION
SHALL  CONSTITUTE  APPROPRIATE  AND SUFFICIENT PROOF OF DELIVERY THEREOF
AND BE ADMISSIBLE IN ANY ACTION OR PROCEEDING.
  S 13. Section 29 of the tax law, as added by section 1 of part UU1  of
chapter  57  of the laws of 2008 and paragraph (1) of subdivision (e) as
amended by section 1 of part G of chapter 57 of the  laws  of  2010,  is
amended to read as follows:
  S  29.  Mandatory  electronic  filing and payment. (a) For purposes of
this section, the following terms have the specified meanings:
  (1) "Authorized tax document" means a tax document which  the  commis-
sioner has authorized to be filed electronically.
  (2) "Electronic" means computer technology.
  (3)  "Original tax document" means a tax document that is filed during
the calendar year for which that tax document is required  or  permitted
to be filed.
  (4)  "Tax"  means  any tax or other matter administered by the commis-
sioner pursuant  to  this  chapter  or  any  other  provision  of  law[;
provided,  however,  that  the  term  "tax"  does  not include the taxes
imposed by, or pursuant to the authority of, articles twenty-two,  thir-
ty, thirty-A or thirty-B of this chapter].
  (5) "Tax document" means a return, report or any other document relat-
ing to a tax or other matter administered by the commissioner.
  (6)  "Tax  return  preparer" means any person who prepares for compen-
sation, or who employs or engages one or more  persons  to  prepare  for
compensation, any authorized tax document. For purposes of this section,
the term "tax return preparer" also includes a payroll service.
  (7)  "Tax  software"  means any computer software program intended for
tax return preparation purposes. For purposes of this section, the  term
"tax  software"  includes, but is not limited to, an off-the-shelf soft-
ware program loaded onto a tax return preparer's or taxpayer's computer,
an online tax preparation application, or a tax preparation  application
hosted by the department.
  (b) If a tax return preparer [prepared more than one hundred] PREPARES
ANY  original  tax  [documents  during any calendar year beginning on or
after January first, two thousand  seven,  and  if,  in  any  succeeding
calendar  year  that tax return preparer prepares one or more authorized
tax documents] DOCUMENT using tax software, then[, for  that  succeeding
calendar  year  and  for each subsequent calendar year thereafter,] THAT
ORIGINAL TAX  DOCUMENT  AND  all  SUBSEQUENT  authorized  tax  documents
prepared  by  that  tax return preparer must be filed electronically, in
accordance with instructions prescribed by the commissioner.
  (c) If a taxpayer does not utilize a tax return preparer to prepare an
authorized tax document [during any calendar year beginning on or  after
January  first,  two thousand eight], but instead prepares that document
itself using tax software, then[, for that calendar year  and  for  each
subsequent  calendar  year  thereafter,]  all  authorized  tax documents
prepared by the taxpayer using tax  software  must  be  filed  electron-
ically, in accordance with instructions prescribed by the commissioner.
  (d)  [Any]  THE COMMISSIONER MAY REQUIRE tax liability or other amount
due shown on, or required to be paid with, an  authorized  tax  document
required  to  be filed electronically pursuant to subdivision (b) or (c)
of this section [must] TO be paid by  the  taxpayer  electronically,  in
accordance with instructions prescribed by the commissioner.

S. 2810                            31                            A. 4010

  (e)  Failure  to  electronically file or electronically pay.  (1) If a
tax return preparer is required to file authorized tax  documents  elec-
tronically pursuant to subdivision (b) of this section, and that prepar-
er  fails  to  file  one or more of those documents electronically, then
that  preparer  will  be  subject  to  a penalty of [fifty] FIVE HUNDRED
dollars for [each] THE FIRST failure to electronically file  an  author-
ized  tax document, AND ONE THOUSAND DOLLARS FOR EACH SUCCEEDING FAILURE
TO ELECTRONICALLY FILE AN AUTHORIZED TAX DOCUMENT, unless  it  is  shown
that  the  failure  is  due  to  reasonable cause and not due to willful
neglect.
  (2) If a taxpayer is required to ELECTRONICALLY  FILE  ANY  AUTHORIZED
TAX  DOCUMENTS  OR  electronically pay any tax liability or other amount
due shown on, or required to be paid with, an  authorized  tax  document
required  to  be filed electronically pursuant to subdivision (b) or (c)
of this section, and that taxpayer fails to ELECTRONICALLY FILE  ONE  OR
MORE  OF  THOSE TAX DOCUMENTS OR electronically pay one or more of those
liabilities or other amounts due, then that taxpayer will be subject  to
a  penalty  of  fifty  dollars for each INDIVIDUAL TAXPAYER'S failure to
ELECTRONICALLY FILE AN AUTHORIZED TAX DOCUMENT REQUIRED BY  OR  PURSUANT
TO  THE AUTHORITY OF ARTICLE TWENTY-TWO, THIRTY, THIRTY-A OR THIRTY-B OF
THIS CHAPTER OR electronically pay ANY PERSONAL INCOME TAX IMPOSED BY OR
PURSUANT TO THE AUTHORITY OF ANY OF  THOSE  ARTICLES,  AND  ONE  HUNDRED
DOLLARS FOR EACH FAILURE TO ELECTRONICALLY FILE ANY OTHER AUTHORIZED TAX
DOCUMENT  OR  ELECTRONICALLY  PAY ANY OTHER TAX, UNLESS IT IS SHOWN THAT
THE FAILURE IS DUE TO REASONABLE CAUSE AND NOT DUE TO  WILLFUL  NEGLECT.
IN  ADDITION,  ANY TAXPAYER THAT FAILS TO ELECTRONICALLY FILE AN AUTHOR-
IZED TAX DOCUMENT FOR ANY TAX OTHER  THAN  AN  INDIVIDUAL  TAXPAYER  WHO
FAILS  TO  FILE  AN  AUTHORIZED TAX DOCUMENT FOR ANY PERSONAL INCOME TAX
IMPOSED BY OR PURSUANT TO THE AUTHORITY OF ARTICLE  TWENTY-TWO,  THIRTY,
THIRTY-A  OR  THIRTY-B  WILL BE SUBJECT TO THE PENALTY IMPOSED UNDER THE
APPLICABLE ARTICLE FOR THE FAILURE TO FILE A RETURN OR REPORT, WHETHER A
PAPER RETURN OR REPORT HAS BEEN FILED OR NOT.
  (3) The penalties provided for by this subdivision must be  paid  upon
notice  and demand, and will be assessed, collected and paid in the same
manner as the tax to which the electronic transaction relates.  However,
if  the electronic transaction relates to another matter administered by
the commissioner, then the [penally] PENALTY will be assessed, collected
and paid in the same manner as prescribed  by  article  twenty-seven  of
this chapter.
  (4)  IF A TAXPAYER OR TAX RETURN PREPARER FAILS TO ELECTRONICALLY FILE
AN AUTHORIZED TAX DOCUMENT WHEN REQUIRED TO DO SO PURSUANT  TO  SUBDIVI-
SION  (B)  OR (C) OF THIS SECTION, THE TAXPAYER SHALL NOT BE ELIGIBLE TO
RECEIVE INTEREST ON ANY OVERPAYMENT IN ACCORDANCE WITH  THE  OVERPAYMENT
PROVISIONS OF THIS CHAPTER UNTIL SUCH DOCUMENT IS FILED ELECTRONICALLY.
  (f)  The  provisions  of sections nine and ten of this chapter are not
affected by this section and will remain in full force and effect.
  (g) The commissioner  is  authorized  to  promulgate  any  regulations
necessary to implement this section.
  S  14. Paragraph 10 of subsection (g) of section 658 of the tax law is
REPEALED.
  S 15. Paragraph 10 of subdivision (g) of section 11-1758 of the admin-
istrative code of the city of New York is REPEALED.
  S 16. Paragraph 5 of subsection (u) of section 685 of the tax  law  is
REPEALED.
  S  17. Paragraph 5 of subdivision (t) of section 11-1785 of the admin-
istrative code of the city of New York is REPEALED.

S. 2810                            32                            A. 4010

  S 18. Subparagraph (A) of paragraph 3 of subsection (c) of section 658
of the tax law, as amended by section 1 of part H-1 of chapter 57 of the
laws of 2009, is amended to read as follows:
  (A)  Every  subchapter  K  limited  liability  company,  every limited
liability company that is a disregarded entity for  federal  income  tax
purposes,  and  every  partnership which has any income derived from New
York sources, determined in accordance  with  the  applicable  rules  of
section  six  hundred  thirty-one  of  this  article as in the case of a
nonresident individual, shall, within [thirty] SIXTY days after the last
day of the taxable year, make a payment of a filing fee. The  amount  of
the filing fee is the amount set forth in subparagraph (B) of this para-
graph.  The  minimum filing fee is twenty-five dollars for taxable years
beginning in two thousand eight and thereafter. Limited liability compa-
nies that are disregarded entities for federal income tax purposes  must
pay  a  filing fee of twenty-five dollars for taxable years beginning on
or after January first, two thousand eight.
  S 19. Subdivision 4 of section 1315 of the abandoned property law,  as
amended  by  section  2 of part II of chapter 57 of the laws of 2010, is
amended to read as follows:
  4. Any amount representing an unpaid check  or  draft  issued  by  the
state  of  New York which shall have remained unpaid after one year from
the date of issuance OR A DEBIT CARD ISSUED ON BEHALF OF  THE  STATE  OF
NEW  YORK  FOR  THE  PURPOSE OF PAYING A TAX REFUND WHICH SHALL NOT HAVE
BEEN ACTIVATED FOR ONE YEAR FROM THE DATE OF ISSUANCE in accordance with
section one hundred two of the state finance law shall be  deemed  aban-
doned property and shall be paid to the state comptroller.
  S 20. Section 102 of the state finance law, as amended by section 7 of
part P of chapter 62 of the laws of 2003, is amended to read as follows:
  S 102. Amounts of unpaid checks, DRAFTS OR DEBIT CARDS to be paid into
abandoned  property fund.   Upon audit and statement of the comptroller,
the amounts of all checks or drafts on bank accounts of any funds of the
state, AND THE AMOUNTS OF ALL DEBIT CARDS ISSUED ON BEHALF OF THE  STATE
FOR  THE  PURPOSE OF PAYING A TAX REFUND which checks or drafts have not
been paid OR WHICH DEBIT CARDS HAVE NOT BEEN ACTIVATED and  which  shall
have  been  outstanding for more than one year from the respective dates
thereof, shall be paid into the  abandoned  property  fund  pursuant  to
subdivision  four  of  section one thousand three hundred fifteen of the
abandoned property law. The proper disbursing officers or agents of such
funds shall notify the bank or banks on which such checks  [or],  drafts
OR  DEBIT  CARDS  were  drawn not to pay OR PERMIT THE ACTIVATION OF the
same. The comptroller shall keep a  record  of  all  such  checks  [or],
drafts  OR DEBIT CARDS and upon presentation to him by the lawful holder
of any such check [or], draft OR DEBIT CARD at any time, the  amount  of
which shall thus have been paid into the state treasury to the credit of
the  general  fund,  the  comptroller,  to the extent appropriations are
available, shall issue a new check [or], draft OR ELECTRONIC PAYMENT  to
the payee upon submission of proof satisfactory to the comptroller as to
the  legitimacy  of  the  claim  and, if insufficient appropriations are
available, shall include in his next request for appropriations  by  the
legislature  the  amount  or  amounts of any such checks [or], drafts OR
DEBIT CARDS so presented to him, for  the  purpose  of  payment  without
interest to the lawful holder or holders thereof.
  S  21.  Subdivision  (a)  of section 1135 of the tax law is amended by
adding a new paragraph 3 to read as follows:
  (3) (I) FOR THE PURPOSES OF THE PROPER ADMINISTRATION OF THIS  ARTICLE
AND  TO  ENSURE  THE COLLECTION AND PAYMENT OVER OF THE TAXES IMPOSED BY

S. 2810                            33                            A. 4010

THIS ARTICLE AND PURSUANT TO THE AUTHORITY  OF  ARTICLE  TWENTY-NINE  OF
THIS  CHAPTER,  THE  COMMISSIONER  IS  AUTHORIZED  TO REQUIRE ANY PERSON
REQUIRED TO COLLECT TAX WHO FAILS TO COLLECT,  TRUTHFULLY  ACCOUNT  FOR,
PAY  OVER  TAX,  OR FILE RETURNS OF THE TAX AS REQUIRED BY THIS ARTICLE,
AND WHOSE TOTAL TAX DUE FOR THE FOUR MOST RECENT QUARTERLY  PERIODS  FOR
WHICH  DATA IS AVAILABLE EXCEEDS THREE THOUSAND DOLLARS, TO USE A SYSTEM
(CONSISTING OF EQUIPMENT, SOFTWARE,  SERVICES  OR  SOME  COMBINATION  OF
THESE)  CERTIFIED  BY  THE  COMMISSIONER  THAT: (A) CAPTURES INFORMATION
INCLUDING THE SUBJECT OF THE TRANSACTION, THE AMOUNT CHARGED,  THE  TIME
AND  DATE  OF THE TRANSACTION, AND THE AMOUNT OF SALES TAX COLLECTED, IF
ANY; (B) CALCULATES THE TAXES IMPOSED BY THIS ARTICLE OR PURSUANT TO THE
AUTHORITY OF ARTICLE TWENTY-NINE OF THIS CHAPTER ON EACH TRANSACTION FOR
WHICH SUCH PERSON IS REQUIRED TO COLLECT AND PAY OVER  TAX;  (C)  DETER-
MINES  THE  AMOUNT  OF  SUCH  TAXES  REQUIRED  TO  BE REMITTED WITH SUCH
PERSON'S RETURN; (D) DOCUMENTS EACH EXEMPT  TRANSACTION  AND  ASSOCIATES
ANY  REQUIRED  EXEMPTION  CERTIFICATE  OR  OTHER  DOCUMENTATION WITH THE
EXEMPT TRANSACTION; AND (E) MAINTAINS THE RECORDS REQUIRED FOR EACH SUCH
TRANSACTION IN ACCORDANCE WITH THIS SECTION AND ANY OTHER REQUIREMENT OF
THIS CHAPTER. SUCH PERSON SHALL BE REQUIRED TO PROCESS ALL OF ITS SALES,
RENTS OR OCCUPANCIES USING SUCH SYSTEM.
  (II) A PERSON REQUIRED TO COLLECT TAX THAT USES A SYSTEM DESCRIBED  IN
SUBPARAGRAPH (I) OF THIS PARAGRAPH THAT IS CERTIFIED BY THE COMMISSIONER
SHALL  BE  RELIEVED  OF  LIABILITY  FOR: (A) INCORRECTLY CALCULATING THE
AMOUNT OF TAX DUE ON ANY TRANSACTION OR THE AMOUNT REQUIRED TO BE REMIT-
TED WITH SUCH PERSON'S RETURN WITH RESPECT TO ANY SUCH TRANSACTION PROC-
ESSED THROUGH SUCH SYSTEM THAT OCCURS AS A RESULT OF AN ERROR CAUSED  BY
SUCH  SYSTEM, PROVIDED SUCH PERSON COLLECTS THE AMOUNT OF TAX CALCULATED
BY THE SYSTEM FOR EACH SALE AND REMITS THE TAX THE SYSTEM DETERMINES  IS
REQUIRED  TO  BE REMITTED WITH SUCH PERSON'S RETURN; AND (B) THE FAILURE
OF SUCH SYSTEM TO  ACCURATELY  MAINTAIN  THE  DOCUMENTATION  OR  RECORDS
REQUIRED BY SUBPARAGRAPH (I) OF THIS PARAGRAPH.
  (III) EXCEPT AS PROVIDED IN SUBPARAGRAPH (II) OF THIS PARAGRAPH, NOTH-
ING  IN  THIS  PARAGRAPH  OR  ANY  OTHER PROVISION OF THIS CHAPTER SHALL
AFFECT THE LIABILITY OF A PERSON REQUIRED TO COLLECT  TAX  FOR  THE  TAX
IMPOSED,  COLLECTED  OR  REQUIRED  TO BE COLLECTED UNDER THIS ARTICLE OR
PURSUANT TO THE AUTHORITY OF ARTICLE TWENTY-NINE OF THIS CHAPTER.
  S 22. Paragraph 1 of subdivision (a) of section 1136 of the  tax  law,
as  amended  by  chapter  2  of  the laws of 1995, is amended to read as
follows:
  (1) Every  person  required  to  register  with  the  commissioner  as
provided  in section eleven hundred thirty-four OF THIS PART whose taxa-
ble receipts, amusement charges and rents total less than three  hundred
thousand dollars, or in the case of any such person who is a distributor
whose  sales  of  automotive  fuel  total less than one hundred thousand
gallons, in every quarter of the preceding  four  quarters,  shall  only
file  a return quarterly with the commissioner.  PROVIDED, HOWEVER, THAT
IF THE COMMISSIONER IN THE EXERCISE OF HIS OR HER  DISCRETION  DEEMS  IT
NECESSARY  TO PROTECT THE REVENUES TO BE OBTAINED UNDER THIS ARTICLE, HE
OR SHE MAY GIVE NOTICE REQUIRING SUCH PERSON, IN ADDITION  TO  FILING  A
QUARTERLY  RETURN, TO FILE EITHER SHORT-FORM OR LONG-FORM PART QUARTERLY
RETURNS, AS SPECIFIED IN SUCH NOTICE.
  S 23. This act shall take effect immediately; provided, however,  that
sections  thirteen, fourteen, fifteen, sixteen and seventeen of this act
shall apply to tax documents filed or required to be filed on  or  after
the sixtieth day after this act shall become a law.

S. 2810                            34                            A. 4010

  S 2. Severability clause. If any clause, sentence, paragraph, subdivi-
sion,  section  or  part  of  this act shall be adjudged by any court of
competent jurisdiction to be invalid, such judgment  shall  not  affect,
impair,  or  invalidate  the remainder thereof, but shall be confined in
its  operation  to the clause, sentence, paragraph, subdivision, section
or part thereof directly involved in the controversy in which such judg-
ment shall have been rendered. It is hereby declared to be the intent of
the legislature that this act would  have  been  enacted  even  if  such
invalid provisions had not been included herein.
  S  3.  This  act shall take effect immediately provided, however, that
the applicable effective date of Parts A through Z of this act shall  be
as specifically set forth in the last section of such Parts.

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