S. 8285 2 A. 11515
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 2010-2011
state fiscal year. Each component is wholly contained within a Part
identified as Parts A through D. 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 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. Section 1 of part J of chapter 405 of the laws of 1999,
amending the real property tax law relating to improving the adminis-
tration of the school tax relief (STAR) program, as amended by section 1
of part I of chapter 111 of the laws of 2010, is amended to read as
follows:
Section 1. Notwithstanding the provisions of article 5 of the general
construction law, the provisions of the tax law amended by sections
94-a, 94-d and 94-g of chapter 2 of the laws of 1995 are hereby revived
and shall continue in full force and effect as they existed on March 31,
1999 through [June 25] JULY 2, 2010, when upon such date they shall
expire and be repealed. Sections 1, 2, 3, 4, and 5, and such part of
section 10 of chapter 336 of the laws of 1999 as relates to providing
for the effectiveness of such sections 1, 2, 3, 4 and 5 shall be nulli-
fied in effect on the effective date of this section, except that the
amendments made to: paragraph (2) of subdivision a of section 1612 of
the tax law by such section 1; and subdivision b of section 1612 of the
tax law by such section 2; and the repeal of section 152 of chapter 166
of the laws of 1991 made by such section 5 shall continue to remain in
effect.
S 2. This act shall take effect immediately.
PART B
Section 1. Section 3 of chapter 349 of the laws of 1982, amending the
multiple dwelling law relating to the legalization of interim multiple
dwellings in cities over one million, as amended by section 1 of part J
of chapter 111 of the laws of 2010, is amended to read as follows:
S 3. Effective date and termination. This act shall take effect imme-
diately. The provisions of this act and all regulations, orders and
requirements thereunder shall terminate at the close of the calendar day
[June 25] JULY 2, 2010.
S 2. Paragraph (v) of subdivision 1 of section 284 of the multiple
dwelling law, as amended by section 2 of part J of chapter 111 of the
laws of 2010, is amended to read as follows:
(v) An owner of an interim multiple dwelling who has not complied with
the requirements of paragraph (i), (ii), (iii) or (iv) of this subdivi-
sion by the effective date of this paragraph as provided in chapter
eighty-five of the laws of two thousand two shall hereafter be deemed in
compliance with this subdivision provided that such owner filed an
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alteration application by September first, nineteen hundred ninety-nine,
took all reasonable and necessary action to obtain an approved alter-
ation permit by March first, two thousand, achieves compliance with the
standards of safety and fire protection set forth in article seven-B of
this chapter for the residential portions of the building by June first,
two thousand ten or within twelve months from obtaining an approved
alteration permit whichever is later, and takes all reasonable and
necessary action to obtain a certificate of occupancy as a class A
multiple dwelling for the residential portions of the building or struc-
ture by [June twenty-fifth] JULY SECOND, two thousand ten or within one
month from achieving compliance with the aforementioned standards for
the residential portions of the building, whichever is later.
S 3. This act shall take effect immediately; provided however, that
the amendments to paragraph (v) of subdivision 1 of section 284 of the
multiple dwelling law made by section two of this act shall not affect
the repeal of such section and shall be deemed repealed therewith,
pursuant to section 3 of chapter 349 of the laws of 1982, as amended.
PART C
Section 1. Paragraph (a) of subdivision 1 of section 1003 of the
racing, pari-mutuel wagering and breeding law, as amended by section 1
of part L-1 of chapter 57 of the laws of 2009, is amended to read as
follows:
(a) Any racing association or corporation or regional off-track
betting corporation, authorized to conduct pari-mutuel wagering under
this chapter, desiring to display the simulcast of horse races on which
pari-mutuel betting shall be permitted in the manner and subject to the
conditions provided for in this article may apply to the board for a
license so to do. Applications for licenses shall be in such form as may
be prescribed by the board and shall contain such information or other
material or evidence as the board may require. No license shall be
issued by the board authorizing the simulcast transmission of thorough-
bred races from a track located in Suffolk county. The fee for such
licenses shall be five hundred dollars per simulcast facility per year
payable by the licensee to the board for deposit into the general fund.
Except as provided herein, the board shall not approve any application
to conduct simulcasting into individual or group residences, homes or
other areas for the purposes of or in connection with pari-mutuel wager-
ing. The board may approve simulcasting into residences, homes or other
areas to be conducted jointly by one or more regional off-track betting
corporations and one or more of the following: a franchised corporation,
thoroughbred racing corporation or a harness racing corporation or asso-
ciation; provided (i) the simulcasting consists only of those races on
which pari-mutuel betting is authorized by this chapter at one or more
simulcast facilities for each of the contracting off-track betting
corporations which shall include wagers made in accordance with section
one thousand fifteen, one thousand sixteen and one thousand seventeen of
this article; provided further that the contract provisions or other
simulcast arrangements for such simulcast facility shall be no less
favorable than those in effect on January first, two thousand five; (ii)
that each off-track betting corporation having within its geographic
boundaries such residences, homes or other areas technically capable of
receiving the simulcast signal shall be a contracting party; (iii) the
distribution of revenues shall be subject to contractual agreement of
the parties except that statutory payments to non-contracting parties,
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if any, may not be reduced; provided, however, that nothing herein to
the contrary shall prevent a track from televising its races on an
irregular basis primarily for promotional or marketing purposes as found
by the board. For purposes of this paragraph, the provisions of section
one thousand thirteen of this article shall not apply. Any agreement
authorizing an in-home simulcasting experiment commencing prior to May
fifteenth, nineteen hundred ninety-five, may, and all its terms, be
extended until June thirtieth, two thousand [ten] ELEVEN; provided,
however, that any party to such agreement may elect to terminate such
agreement upon conveying written notice to all other parties of such
agreement at least forty-five days prior to the effective date of the
termination, via registered mail. Any party to an agreement receiving
such notice of an intent to terminate, may request the board to mediate
between the parties new terms and conditions in a replacement agreement
between the parties as will permit continuation of an in-home experiment
until June thirtieth, two thousand [ten] ELEVEN; and (iv) no in-home
simulcasting in the thoroughbred special betting district shall occur
without the approval of the regional thoroughbred track.
S 2. Subparagraph (iii) of paragraph d of subdivision 3 of section
1007 of the racing, pari-mutuel wagering and breeding law, as amended by
section 2 of part L-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
(iii) Of the sums retained by a receiving track located in Westchester
county on races received from a franchised corporation, for the period
commencing January first, two thousand eight and continuing through June
thirtieth, two thousand [ten] ELEVEN, the amount used exclusively for
purses to be awarded at races conducted by such receiving track shall be
computed as follows: of the sums so retained, two and one-half percent
of the total pools. Such amount shall be increased or decreased in the
amount of fifty percent of the difference in total commissions deter-
mined by comparing the total commissions available after July twenty-
first, nineteen hundred ninety-five to the total commissions that would
have been available to such track prior to July twenty-first, nineteen
hundred ninety-five.
S 3. The opening paragraph of subdivision 1 of section 1014 of the
racing, pari-mutuel wagering and breeding law, as amended by section 3
of part L-1 of chapter 57 of the laws of 2009, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is conducting a race meet-
ing in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [ten] ELEVEN and on any day regardless of wheth-
er or not a franchised corporation is conducting a race meeting in Sara-
toga county at Saratoga thoroughbred racetrack after June thirtieth, two
thousand [ten] ELEVEN. On any day on which a franchised corporation has
not scheduled a racing program but a thoroughbred racing corporation
located within the state is conducting racing, every off-track betting
corporation branch office and every simulcasting facility licensed in
accordance with section one thousand seven (that have entered into a
written agreement with such facility's representative horsemen's organ-
ization, as approved by the board), one thousand eight, or one thousand
nine of this article shall be authorized to accept wagers and display
the live simulcast signal from thoroughbred tracks located in another
state or foreign country subject to the following provisions:
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S 4. Subdivision 1 of section 1015 of the racing, pari-mutuel wagering
and breeding law, as amended by section 4 of part L-1 of chapter 57 of
the laws of 2009, is amended to read as follows:
1. The provisions of this section shall govern the simulcasting of
races conducted at harness tracks located in another state or country
during the period July first, nineteen hundred ninety-four through June
thirtieth, two thousand [ten] ELEVEN. This section shall supersede all
inconsistent provisions of this chapter.
S 5. The opening paragraph of subdivision 1 of section 1016 of the
racing, pari-mutuel wagering and breeding law, as amended by section 5
of part L-1 of chapter 57 of the laws of 2009, is amended to read as
follows:
The provisions of this section shall govern the simulcasting of races
conducted at thoroughbred tracks located in another state or country on
any day during which a franchised corporation is not conducting a race
meeting in Saratoga county at Saratoga thoroughbred racetrack until June
thirtieth, two thousand [ten] ELEVEN. Every off-track betting corpo-
ration branch office and every simulcasting facility licensed in accord-
ance with section one thousand seven that have entered into a written
agreement with such facility's representative horsemen's organization as
approved by the board, one thousand eight or one thousand nine of this
article shall be authorized to accept wagers and display the live full-
card simulcast signal of thoroughbred tracks (which may include quarter
horse or mixed meetings provided that all such wagering on such races
shall be construed to be thoroughbred races) located in another state or
foreign country, subject to the following provisions; provided, however,
no such written agreement shall be required of a franchised corporation
licensed in accordance with section one thousand seven of this article:
S 6. The opening paragraph of section 1018 of the racing, pari-mutuel
wagering and breeding law, as amended by section 6 of part L-1 of chap-
ter 57 of the laws of 2009, is amended to read as follows:
Notwithstanding any other provision of this chapter, for the period
July twenty-fifth, two thousand one through September eighth, two thou-
sand [nine] TEN, when a franchised corporation is conducting a race
meeting within the state at Saratoga Race Course, every off-track
betting corporation branch office and every simulcasting facility
licensed in accordance with section one thousand seven (that has entered
into a written agreement with such facility's representative horsemen's
organization as approved by the board), one thousand eight or one thou-
sand nine of this article shall be authorized to accept wagers and
display the live simulcast signal from thoroughbred tracks located in
another state, provided that such facility shall accept wagers on races
run at all in-state thoroughbred tracks which are conducting racing
programs subject to the following provisions; provided, however, no such
written agreement shall be required of a franchised corporation licensed
in accordance with section one thousand seven of this article.
S 7. Section 32 of chapter 281 of the laws of 1994, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting, as amended by section 7 of part L-1 of chapter 57 of the
laws of 2009, is amended to read as follows:
S 32. This act shall take effect immediately and the pari-mutuel tax
reductions in section six of this act shall expire and be deemed
repealed on July 1, [2010] 2011; provided, however, that nothing
contained herein shall be deemed to affect the application, qualifica-
tion, expiration, or repeal of any provision of law amended by any
section of this act, and such provisions shall be applied or qualified
S. 8285 6 A. 11515
or shall expire or be deemed repealed in the same manner, to the same
extent and on the same date as the case may be as otherwise provided by
law; provided further, however, that sections twenty-three and twenty-
five of this act shall remain in full force and effect only until May 1,
1997 and at such time shall be deemed to be repealed.
S 8. Section 54 of chapter 346 of the laws of 1990, amending the
racing, pari-mutuel wagering and breeding law and other laws relating to
simulcasting and the imposition of certain taxes, as amended by section
8 of part L-1 of chapter 57 of the laws of 2009, is amended to read as
follows:
S 54. This act shall take effect immediately; provided, however,
sections three through twelve of this act shall take effect on January
1, 1991, and section 1013 of the racing, pari-mutuel wagering and breed-
ing law, as added by section thirty-eight of this act, shall expire and
be deemed repealed on July 1, [2010] 2011; and section eighteen of this
act shall take effect on July 1, 2008 and sections fifty-one and fifty-
two of this act shall take effect as of the same date as chapter 772 of
the laws of 1989 took effect.
S 9. Paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by section 9 of part
L-1 of chapter 57 of the laws of 2009, is amended to read as follows:
(a) The franchised corporation authorized under this chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders of
winning tickets therein, provided such tickets be presented for payment
before April first of the year following the year of their purchase,
less an amount which shall be established and retained by such fran-
chised corporation of between sixteen to seventeen per centum of the
total deposits in pools resulting from on-track regular bets, and eigh-
teen and one-half to twenty-one per centum of the total deposits in
pools resulting from on-track multiple bets and twenty-six per centum of
the total deposits in pools resulting from on-track exotic bets and
sixteen to thirty-six per centum of the total deposits in pools result-
ing from on-track super exotic bets, and twenty-six to thirty-six per
centum when such on-track super exotic betting pools are carried
forward, plus the breaks. The retention rate to be established is
subject to the prior approval of the racing and wagering board. Such
rate may not be changed more than once per calendar quarter to be effec-
tive on the first day of the calendar quarter. "Exotic bets" and
"multiple bets" shall have the meanings set forth in section five
hundred nineteen of this chapter. "Super exotic bets" shall have the
meaning set forth in section three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a single bet or
wager on the outcomes of six races. The breaks are hereby defined as the
odd cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over any multiple of ten for
payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid by such franchised corporation to the
commissioner of taxation and finance, as a reasonable tax by the state
for the privilege of conducting pari-mutuel betting on the races run at
the race meetings held by such franchised corporation, the following
percentages of the total pool for regular and multiple bets five per
centum of regular bets and four per centum of multiple bets plus twenty
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per centum of the breaks; for exotic wagers seven and one-half per
centum plus twenty per centum of the breaks, and for super exotic bets
seven and one-half per centum plus fifty per centum of the breaks. For
the period June first, nineteen hundred ninety-five through September
ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
three per centum and such tax on multiple wagers shall be two and one-
half per centum, plus twenty per centum of the breaks. For the period
September tenth, nineteen hundred ninety-nine through March thirty-
first, two thousand one, such tax on all wagers shall be two and six-
tenths per centum and for the period April first, two thousand one
through December thirty-first, two thousand [ten] ELEVEN, such tax on
all wagers shall be one and six-tenths per centum, plus, in each such
period, twenty per centum of the breaks. Payment to the New York state
thoroughbred breeding and development fund by such franchised corpo-
ration shall be one-half of one per centum of total daily on-track pari-
mutuel pools resulting from regular, multiple and exotic bets and three
per centum of super exotic bets provided, however, that for the period
September tenth, nineteen hundred ninety-nine through March thirty-
first, two thousand one, such payment shall be six-tenths of one per
centum of regular, multiple and exotic pools and for the period April
first, two thousand one through December thirty-first, two thousand
[ten] ELEVEN, such payment shall be seven-tenths of one per centum of
such pools.
S 10. Paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law, as amended by section 10 of part
L-1 of chapter 57 of the laws of 2009, is amended to read as follows:
(a) The franchised corporation authorized under this chapter to
conduct pari-mutuel betting at a race meeting or races run thereat shall
distribute all sums deposited in any pari-mutuel pool to the holders of
winning tickets therein, provided such tickets be presented for payment
before April first of the year following the year of their purchase,
less an amount which shall be established and retained by such fran-
chised corporation of between twelve to seventeen per centum of the
total deposits in pools resulting from on-track regular bets, and four-
teen to twenty-one per centum of the total deposits in pools resulting
from on-track multiple bets and fifteen to twenty-five per centum of the
total deposits in pools resulting from on-track exotic bets and fifteen
to thirty-six per centum of the total deposits in pools resulting from
on-track super exotic bets, plus the breaks. The retention rate to be
established is subject to the prior approval of the racing and wagering
board. Such rate may not be changed more than once per calendar quarter
to be effective on the first day of the calendar quarter. "Exotic bets"
and "multiple bets" shall have the meanings set forth in section five
hundred nineteen of this chapter. "Super exotic bets" shall have the
meaning set forth in section three hundred one of this chapter. For
purposes of this section, a "pick six bet" shall mean a single bet or
wager on the outcomes of six races. The breaks are hereby defined as the
odd cents over any multiple of five for payoffs greater than one dollar
five cents but less than five dollars, over any multiple of ten for
payoffs greater than five dollars but less than twenty-five dollars,
over any multiple of twenty-five for payoffs greater than twenty-five
dollars but less than two hundred fifty dollars, or over any multiple of
fifty for payoffs over two hundred fifty dollars. Out of the amount so
retained there shall be paid by such franchised corporation to the
commissioner of taxation and finance, as a reasonable tax by the state
for the privilege of conducting pari-mutuel betting on the races run at
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the race meetings held by such franchised corporation, the following
percentages of the total pool for regular and multiple bets five per
centum of regular bets and four per centum of multiple bets plus twenty
per centum of the breaks; for exotic wagers seven and one-half per
centum plus twenty per centum of the breaks, and for super exotic bets
seven and one-half per centum plus fifty per centum of the breaks. For
the period June first, nineteen hundred ninety-five through September
ninth, nineteen hundred ninety-nine, such tax on regular wagers shall be
three per centum and such tax on multiple wagers shall be two and one-
half per centum, plus twenty per centum of the breaks. For the period
September tenth, nineteen hundred ninety-nine through March thirty-
first, two thousand one, such tax on all wagers shall be two and six-
tenths per centum and for the period April first, two thousand one
through December thirty-first, two thousand [ten] ELEVEN, such tax on
all wagers shall be one and six-tenths per centum, plus, in each such
period, twenty per centum of the breaks. Payment to the New York state
thoroughbred breeding and development fund by such franchised corpo-
ration shall be one-half of one per centum of total daily on-track pari-
mutuel pools resulting from regular, multiple and exotic bets and three
per centum of super exotic bets provided, however, that for the period
September tenth, nineteen hundred ninety-nine through March thirty-
first, two thousand one, such payment shall be six-tenths of one per
centum of regular, multiple and exotic pools and for the period April
first, two thousand one through December thirty-first, two thousand
[ten] ELEVEN, such payment shall be seven-tenths of one per centum of
such pools.
S 11. Subdivision 5 of section 1012 of the racing, pari-mutuel wager-
ing and breeding law, as amended by section 11 of part L-1 of chapter 57
of the laws of 2009, is amended to read as follows:
5. The provisions of this section shall expire and be of no further
force and effect after June thirtieth, two thousand [ten] ELEVEN.
S 12. This act shall take effect immediately, provided that the amend-
ments to paragraph (a) of subdivision 1 of section 238 of the racing,
pari-mutuel wagering and breeding law made by section nine of this act
shall be subject to the expiration and reversion of such paragraph
pursuant to section 32 of chapter 115 of the laws of 2008, as amended,
when upon such date the provisions of section ten of this act shall take
effect.
PART D
Section 1. Subdivision 1 of section 471 of the tax law, as amended by
section 1 of part RR-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
1. There is hereby imposed and shall be paid a tax on all cigarettes
possessed in the state by any person for sale, except that no tax shall
be imposed on cigarettes sold under such circumstances that this state
is without power to impose such tax, INCLUDING SALES TO QUALIFIED INDI-
ANS FOR THEIR OWN USE AND CONSUMPTION ON THEIR NATIONS' OR TRIBES' QUAL-
IFIED RESERVATION, or sold to the United States or sold to or by a
voluntary unincorporated organization of the armed forces of the United
States operating a place for the sale of goods pursuant to regulations
promulgated by the appropriate executive agency of the United States, to
the extent provided in such regulations and policy statements of such an
agency applicable to such sales. THE TAX IMPOSED BY THIS SECTION IS
IMPOSED ON ALL CIGARETTES SOLD ON AN INDIAN RESERVATION TO NON-MEMBERS
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OF THE INDIAN NATION OR TRIBE AND TO NON-INDIANS AND EVIDENCE OF SUCH
TAX SHALL BE BY MEANS OF AN AFFIXED CIGARETTE TAX STAMP. INDIAN NATIONS
OR TRIBES MAY ELECT TO PARTICIPATE IN THE INDIAN TAX EXEMPTION COUPON
SYSTEM ESTABLISHED IN SECTION FOUR HUNDRED SEVENTY-ONE-E OF THIS ARTICLE
WHICH PROVIDES A MECHANISM FOR THE COLLECTION OF THE TAX IMPOSED BY THIS
SECTION ON CIGARETTE SALES ON QUALIFIED RESERVATIONS TO SUCH NON-MEMBERS
AND NON-INDIANS AND FOR THE DELIVERY OF QUANTITIES OF TAX-EXEMPT CIGA-
RETTES TO INDIAN NATIONS OR TRIBES FOR THE PERSONAL USE AND CONSUMPTION
OF QUALIFIED MEMBERS OF THE INDIAN NATION OR TRIBE. IF AN INDIAN NATION
OR TRIBE DOES NOT ELECT TO PARTICIPATE IN THE INDIAN TAX EXEMPTION
COUPON SYSTEM, THE PRIOR APPROVAL SYSTEM SHALL BE THE MECHANISM FOR THE
DELIVERY OF QUANTITIES OF TAX-EXEMPT CIGARETTES TO INDIAN NATIONS OR
TRIBES FOR THE PERSONAL USE AND CONSUMPTION OF QUALIFIED MEMBERS OF THE
INDIAN NATION OR TRIBE AS PROVIDED FOR IN PARAGRAPH (B) OF SUBDIVISION
FIVE OF THIS SECTION. Such tax on cigarettes shall be at the rate of
[two] FOUR dollars and [seventy-five] THIRTY-FIVE cents for each twenty
cigarettes or fraction thereof, provided, however, that if a package of
cigarettes contains more than twenty cigarettes, the rate of tax on the
cigarettes in such package in excess of twenty shall be [sixty-eight]
ONE DOLLAR AND EIGHT and three-quarters cents for each five cigarettes
or fraction thereof. Such tax is intended to be imposed upon only one
sale of the same package of cigarettes. It shall be presumed that all
cigarettes within the state are subject to tax until the contrary is
established, and the burden of proof that any cigarettes are not taxable
hereunder shall be upon the person in possession thereof.
S 2. Subdivision 2 of section 471 of the tax law, as amended by chap-
ter 6 of the laws of 1961, is amended to read as follows:
2. It is intended that the ultimate incidence of and liability for the
tax shall be upon the consumer, and that any agent or dealer who shall
pay the tax to the [tax commission] COMMISSIONER shall collect the tax
from the purchaser or consumer. Except as hereinafter provided, the tax
shall be advanced and paid by the agent. The agent shall be liable for
the collection and payment of the tax on cigarettes imposed by this
article and shall pay the tax to the [tax commission] COMMISSIONER by
purchasing, under such regulations as [it] HE OR SHE shall prescribe,
adhesive stamps of such designs and denominations as [it] HE OR SHE
shall prescribe. The tax on cigarettes may also be paid by or through
the use of metering machines if the [tax commission] COMMISSIONER so
prescribes. Agents, located within or without the state, shall purchase
stamps and affix such stamps in the manner prescribed to packages of
cigarettes to be sold within the state, in which case any dealer subse-
quently receiving such stamped packages of cigarettes will not be
required to purchase and affix stamps on such packages of cigarettes.
[Notwithstanding any other provision of this article, the tax commission
may by regulation provide that the tax on cigarettes imposed by this
article shall be collected without the use of stamps] ALL CIGARETTES
SOLD BY AGENTS AND WHOLESALERS TO INDIAN NATIONS OR TRIBES OR RESERVA-
TION CIGARETTE SELLERS LOCATED ON AN INDIAN RESERVATION MUST BEAR A TAX
STAMP.
S 3. Section 471 of the tax law is amended by adding a new subdivision
5 to read as follows:
5. PRIOR APPROVAL SYSTEM. (A) FOR ANY YEAR THAT THE RECOGNIZED
GOVERNING BODY OF AN INDIAN NATION OR TRIBE HAS NOT ELECTED TO PARTIC-
IPATE IN THE INDIAN TAX EXEMPTION COUPON SYSTEM ESTABLISHED IN SECTION
FOUR HUNDRED SEVENTY-ONE-E OF THIS ARTICLE, PARAGRAPH (B) OF THIS SUBDI-
VISION PROVIDES FOR THE PRIOR APPROVAL SYSTEM TO BE THE MECHANISM AS TO
S. 8285 10 A. 11515
HOW INDIAN NATIONS OR TRIBES OR RESERVATION CIGARETTE SELLERS CAN
PURCHASE ADEQUATE QUANTITIES OF TAX-EXEMPT CIGARETTES FOR THE PERSONAL
USE AND CONSUMPTION OF QUALIFIED MEMBERS OF THE INDIAN NATION OR TRIBE
ON THEIR NATIONS' OR TRIBES' QUALIFIED RESERVATION.
(B) IF AN INDIAN NATION OR TRIBE DOES NOT ELECT TO PARTICIPATE IN THE
INDIAN TAX EXEMPTION COUPON SYSTEM, INDIAN NATIONS OR TRIBES OR RESERVA-
TION CIGARETTE SELLERS MAY PURCHASE FROM NEW YORK STATE LICENSED CIGA-
RETTE STAMPING AGENTS AND WHOLESALERS AN ADEQUATE QUANTITY OF TAX-EXEMPT
CIGARETTES BASED ON PROBABLE DEMAND ON THEIR NATIONS' OR TRIBES' QUALI-
FIED RESERVATION FOR OFFICIAL NATION OR TRIBAL OR QUALIFIED INDIAN USE
OR CONSUMPTION FROM AGENTS AND WHOLESALERS WHO HAVE RECEIVED PRIOR
APPROVAL FROM THE DEPARTMENT. ALL SUCH PRE-APPROVED TAX EXEMPT CIGA-
RETTES SHALL NONETHELESS BEAR A TAX STAMP. THE DEPARTMENT SHALL GRANT
AGENTS AND WHOLESALERS PRIOR APPROVAL IN A MANNER AND FORM TO BE DETER-
MINED BY THE DEPARTMENT AND AS MAY BE PRESCRIBED BY REGULATION. THE
DEPARTMENT SHALL ISSUE EXPEDITED REFUNDS OR CREDITS TO AGENTS WHENEVER
THE DEPARTMENT GRANTS SUCH PRIOR APPROVALS. PROBABLE DEMAND SHALL BE
DETERMINED AS PROVIDED BY SUBDIVISION TWO OF SECTION FOUR HUNDRED SEVEN-
TY-ONE-E OF THIS ARTICLE AND AS MAY BE PRESCRIBED BY REGULATION.
S 4. Section 471 of the tax law is amended by adding a new subdivision
6 to read as follows:
6. TAX AGREEMENTS WITH INDIAN NATIONS OR TRIBES. IF AN INDIAN NATION
OR TRIBE ENTERS INTO AN AGREEMENT WITH THE STATE AND THE LEGISLATURE
APPROVES SUCH AGREEMENT OR IF AN INDIAN NATION OR TRIBE ENTERS INTO AN
AGREEMENT WITH THE STATE THAT IS PART OF A STIPULATION AND ORDER
APPROVED BY A FEDERAL COURT OF COMPETENT JURISDICTION REGARDING THE SALE
AND DISTRIBUTION OF CIGARETTES ON THE NATION'S OR TRIBE'S QUALIFIED
RESERVATION, THE TERMS OF SUCH AGREEMENT SHALL TAKE PRECEDENCE OVER THE
PROVISIONS OF THIS ARTICLE AND EXEMPT SALES TO NON-MEMBERS OF THE TRIBE
OR NATION AND NON-INDIANS BY SUCH NATION FROM SUCH TAXES TO THE EXTENT
THAT SUCH TAXES ARE SPECIFICALLY REFERRED TO IN THE AGREEMENT, AND THE
SALE OR DISTRIBUTION, INCLUDING TRANSPORTATION, OF ANY CIGARETTES TO THE
NATION'S OR TRIBE'S QUALIFIED RESERVATION SHALL BE IN ACCORDANCE WITH
THE PROVISIONS OF SUCH AGREEMENT.
S 5. Section 471-a of the tax law, as amended by section 2 of part
RR-1 of chapter 57 of the laws of 2008, is amended to read as follows:
S 471-a. Use tax on cigarettes. There is hereby imposed and shall be
paid a tax on all cigarettes used in the state by any person, except
that no tax shall be imposed (1) if the tax provided in section four
hundred seventy-one of this article is paid, (2) on the use of ciga-
rettes which are exempt from the tax imposed by said section, or (3) on
the use of four hundred or less cigarettes, brought into the state on,
or in the possession of, any person. Such tax on cigarettes shall be at
the rate of [two] FOUR dollars and [seventy-five] THIRTY-FIVE cents for
each twenty cigarettes or fraction thereof, provided, however, that if a
package of cigarettes contains more than twenty cigarettes, the rate of
tax on the cigarettes in such package in excess of twenty shall be
[sixty-eight] ONE DOLLAR AND EIGHT and three-quarters cents for each
five cigarettes or fraction thereof. Within twenty-four hours after
liability for the tax accrues, each such person shall file with the
commissioner a return in such form as the commissioner may prescribe
together with a remittance of the tax shown to be due thereon. For
purposes of this article, the word "use" means the exercise of any right
or power actual or constructive and shall include but is not limited to
the receipt, storage or any keeping or retention for any length of time,
but shall not include possession for sale. All other provisions of this
S. 8285 11 A. 11515
article if not inconsistent shall apply to the administration and
enforcement of the tax imposed by this section in the same manner as if
the language of said provisions had been incorporated in full into this
section.
S 6. Subdivision 1 of section 471-e of the tax law, as added by
section 2 of part K of chapter 61 of the laws of 2005, is amended to
read as follows:
1. [General] INDIAN TAX EXEMPTION COUPON SYSTEM. (a) Notwithstanding
any provision of this article to the contrary qualified Indians may
purchase cigarettes for such qualified Indians' own use or consumption
exempt from cigarette tax on their nations' or tribes' qualified reser-
vations. However, such qualified Indians purchasing cigarettes off their
reservations or on another nation's or tribe's reservation, and non-In-
dians making cigarette purchases on an Indian reservation shall not be
exempt from paying the cigarette tax when purchasing cigarettes within
this state. Accordingly, all cigarettes sold on an Indian reservation to
non-members of the nation or tribe or to non-Indians shall be taxed, and
evidence of such tax will be by means of an affixed cigarette tax stamp.
(b) In order to ensure an adequate quantity of cigarettes on Indian
reservations which may be purchased by qualified Indians exempt from the
cigarette tax, the RECOGNIZED GOVERNING BODY OF AN INDIAN NATION OR
TRIBE MAY ANNUALLY ELECT TO PARTICIPATE IN THE INDIAN TAX EXEMPTION
COUPON SYSTEM FOR THAT YEAR. IF THE RECOGNIZED GOVERNING BODY OF AN
INDIAN NATION OR TRIBE ELECTS WITHIN THE TIME SPECIFIED BY THE DEPART-
MENT TO PARTICIPATE IN THE INDIAN TAX EXEMPTION COUPON SYSTEM FOR THAT
YEAR, THE department shall provide THE Indian [nations and tribes within
this state] NATION OR TRIBE with Indian tax exemption coupons as set
forth in this section. [A] IF THE RECOGNIZED GOVERNING BODY OF AN INDIAN
NATION OR TRIBE DOES NOT ELECT TO PARTICIPATE IN THE INDIAN TAX
EXEMPTION COUPON SYSTEM FOR THAT YEAR OR DOES NOT MAKE THIS ELECTION FOR
THAT YEAR WITHIN THE TIME SPECIFIED BY THE DEPARTMENT, NO INDIAN TAX
EXEMPTION COUPONS WILL BE PROVIDED TO THAT INDIAN NATION OR TRIBE FOR
THAT YEAR. INSTEAD, FOR THAT YEAR, THE PRIOR APPROVAL SYSTEM SET FORTH
IN PARAGRAPH (B) OF SUBDIVISION FIVE OF SECTION FOUR HUNDRED SEVENTY-ONE
OF THIS ARTICLE SHALL BE USED. WHEN THE RECOGNIZED GOVERNING BODY OF AN
INDIAN NATION OR TRIBE ELECTS TO USE THE INDIAN TAX EXEMPTION COUPON
SYSTEM FOR A YEAR, AN INDIAN NATION OR TRIBE AND A reservation cigarette
seller shall be able to present such Indian tax exemption coupons to a
wholesale dealer licensed pursuant to this article in order to purchase
stamped cigarettes exempt from the imposition of the cigarette tax.
Qualified Indians may purchase cigarettes from a reservation cigarette
seller exempt from the cigarette tax even though such cigarettes will
have an affixed cigarette tax stamp.
S 7. Paragraph (a) of subdivision 2 of section 471-e of the tax law,
as added by section 2 of part K of chapter 61 of the laws of 2005, is
amended to read as follows:
(a) IF THE RECOGNIZED GOVERNING BODY OF AN INDIAN NATION OR TRIBE
TIMELY ELECTS TO PARTICIPATE IN THE INDIAN TAX EXEMPTION COUPON SYSTEM
FOR THAT YEAR, Indian tax exemption coupons shall be provided to the
recognized governing body of [each] SUCH Indian nation or tribe to
ensure that [each] SUCH Indian nation or tribe can obtain cigarettes
upon which the tax will not be collected that are for the use or
consumption by the nation or tribe or by the members of such nation or
tribe. The Indian tax exemption coupons shall be provided to [the] SUCH
Indian nations or tribes on a quarterly basis for each of the four quar-
ters beginning with the first day of December, March, June, and Septem-
S. 8285 12 A. 11515
ber OF THAT YEAR. It is intended that the Indian nations or tribes will
retain the amount of Indian tax exemption coupons they will need each
quarter to purchase cigarettes for official nation or tribal use, and
will distribute the remaining Indian tax exemption coupons to reserva-
tion cigarette sellers on such nations' or tribes' qualified reserva-
tions. Only Indian nations or tribes or reservation cigarette sellers on
their qualified reservations may redeem such Indian tax exemption
coupons pursuant to this section.
S 8. Paragraph (d) of subdivision 3 of section 471-e of the tax law,
as added by section 2 of part K of chapter 61 of the laws of 2005, is
amended to read as follows:
(d) [A wholesale dealer] WHOLESALE DEALERS shall SELL ONLY TAX-STAMPED
CIGARETTES TO INDIAN NATIONS AND TRIBES, RESERVATION CIGARETTE SELLERS
AND ALL OTHER PURCHASERS, BUT SHALL not collect the cigarette tax from
any purchaser to the extent the purchaser gives such wholesale dealer
Indian tax exemption coupons entitling the purchaser to purchase such
quantities of cigarettes as allowed for on each such Indian tax
exemption coupon without paying the cigarette tax.
S 9. Section 471-e of the tax law is amended by adding a new subdivi-
sion 6 to read as follows:
6. THE FAILURE OF THE DEPARTMENT TO ESTABLISH, ISSUE AND PROVIDE INDI-
AN TAX EXEMPTION COUPONS, PURSUANT TO SUBDIVISIONS ONE AND TWO OF THIS
SECTION, OR TO PROMULGATE ANY RULES, REGULATIONS OR DIRECTIVES NECESSARY
TO IMPLEMENT THE PROVISIONS OF THIS SECTION, SHALL NOT RELIEVE WHOLESALE
DEALERS OF THE OBLIGATION TO SELL ONLY TAX-STAMPED CIGARETTES TO INDIAN
NATIONS AND TRIBES, AND TO RESERVATION CIGARETTE SELLERS.
S 10. Section 482 of the tax law, as amended by section 125-b of part
C of chapter 58 of the laws of 2009, is amended as follows:
S 482. Deposit and disposition of revenue. (a) All taxes, fees, inter-
est and penalties collected or received by the commissioner under this
article and article twenty-A of this chapter shall be deposited and
disposed of pursuant to the provisions of section one hundred seventy-
one-a of this chapter. (b) From the taxes, interest and penalties
collected or received by the commissioner under sections four hundred
seventy-one and four hundred seventy-one-a of this article, effective on
and after March first, two thousand, forty-nine and fifty-five
hundredths, and effective on and after February first, two thousand two,
forty-three and seventy hundredths; and effective on and after May
first, two thousand two, sixty-four and fifty-five hundredths; and
effective on and after April first, two thousand three, sixty-one and
twenty-two hundredths percent; and effective on and after June third,
two thousand eight, seventy and sixty-three hundredths percent; AND
EFFECTIVE ON AND AFTER JULY FIRST, TWO THOUSAND TEN, SEVENTY-SIX PERCENT
collected or received under those sections must be deposited to the
credit of the tobacco control and insurance initiatives pool to be
established and distributed by the commissioner of health in accordance
with section twenty-eight hundred seven-v of the public health law. (c)
From the fees collected or received by the commissioner under subdivi-
sion two of section four hundred eighty-a of this article, effective on
or after September first, two thousand nine, any monies collected or
received under that section in excess of three million dollars must be
deposited to the credit of the tobacco control and insurance initiatives
pool to be distributed by the commissioner of health in accordance with
section twenty-eight hundred seven-v of the public health law.
S 11. Within 60 days after the effective date of this section, the
department of taxation and finance shall promulgate any rules and regu-
S. 8285 13 A. 11515
lations and take any other actions necessary to fully implement the
provisions of section 471-e of the tax law, including, but not limited
to, the establishment, issuance and provision of Indian tax exemption
coupons, pursuant to subdivisions one and two of such section. Further-
more, within 90 days after the effective date of this section, the
commissioner of taxation and finance shall submit a written report to
the legislature explaining all actions taken by the department of taxa-
tion and finance to comply with the provisions of this section.
S 12. Any Indian nation or tribe, distributor, dealer, or interested
party may commence a cause of action for injunctive relief ordering the
department of taxation and finance to comply with the provisions of
section eleven of this act.
S 13. Notwithstanding any other provision of law to the contrary, the
tax due on cigarettes possessed in New York state as of the close of
business on June 30, 2010 by any person for sale solely attributable to
the increase imposed by the amendments to section 471 of the tax law, as
amended by section one of this act, shall be paid by September 20, 2010,
subject to such terms and conditions as the commissioner of taxation and
finance shall prescribe.
S 14. Subdivision 1 of section 470 of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
1. "Cigarette." [(a)] Any roll for smoking made wholly or in part of
tobacco or of any other substance [wrapped in paper or in any other
substance not containing tobacco, and (b) any roll for smoking made
wholly or in part of tobacco wrapped in any substance containing tobacco
that, because of its appearance, the type of tobacco used in the filler,
or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph (a) of this subdivi-
sion. However, a roll will not be considered to be a cigarette for
purposes of paragraph (b) of this subdivision if it is not treated as a
cigarette for federal excise tax purposes under the applicable federal
statute in effect on April first, two thousand eight], IRRESPECTIVE OF
SIZE OR SHAPE AND WHETHER OR NOT SUCH TOBACCO OR SUBSTANCE IS FLAVORED,
ADULTERATED OR MIXED WITH ANY OTHER INGREDIENT, THE WRAPPER OR COVER OF
WHICH IS MADE OF PAPER OR ANY OTHER SUBSTANCE OR MATERIAL BUT IS NOT
MADE IN WHOLE OR IN PART OF TOBACCO.
S 15. Subdivision 2 of section 470 of the tax law, as amended by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
2. "Tobacco products." Any cigar, INCLUDING A LITTLE CIGAR, or tobac-
co, other than cigarettes, intended for consumption by smoking, chewing,
or as snuff.
S 16. Section 470 of the tax law is amended by adding a new subdivi-
sion 2-b to read as follows:
2-B. "LITTLE CIGAR." ANY ROLL FOR SMOKING MADE WHOLLY OR IN PART OF
TOBACCO IF SUCH PRODUCT IS WRAPPED IN ANY SUBSTANCE CONTAINING TOBACCO,
OTHER THAN NATURAL LEAF TOBACCO WRAPPER, AND WEIGHING NOT MORE THAN FOUR
POUNDS PER THOUSAND.
S 17. Subdivision 19 of section 470 of the tax law, as added by
section 1 of part MM-1 of chapter 57 of the laws of 2008, is amended to
read as follows:
19. "Cigar." Any roll of tobacco wrapped in leaf tobacco or in any
substance containing tobacco (other than any roll of tobacco that is a
cigarette as defined in subdivision one of this section). [However, a
roll will not be considered to be a cigar for purposes of this subdivi-
S. 8285 14 A. 11515
sion if it is not treated as a cigar for federal excise tax purposes
under the applicable federal statute in effect on April first, two thou-
sand eight.] "CIGAR" SHALL INCLUDE, EXCEPT WHERE EXPRESSLY EXCLUDED, ANY
LITTLE CIGAR.
S 18. Paragraphs (a) and (b) of subdivision 1 of section 471-b of the
tax law, paragraph (a) as amended by section 1 of part I-1 of chapter 57
of the laws of 2009, and paragraph (b) as added by section 2 of part
QQ-1 of chapter 57 of the laws of 2008, are amended to read as follows:
(a) Such tax on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of [forty-six] SEVENTY-FIVE percent of the whole-
sale price, and is intended to be imposed only once upon the sale of any
tobacco products other than snuff AND LITTLE CIGARS.
(b) Such tax on snuff shall be at the rate of [ninety-six cents] TWO
DOLLARS per ounce and a proportionate rate on any fractional parts of an
ounce, provided that cans or packages of snuff with a net weight of less
than one ounce shall be taxed at the equivalent rate of cans or packages
weighing one ounce. Such tax shall be computed based on the net weight
as listed by the manufacturer, and is intended to be imposed only once
upon the sale of any snuff.
S 19. Subdivision 1 of section 471-b of the tax law is amended by
adding a new paragraph (c) to read as follows:
(C) SUCH TAX ON LITTLE CIGARS SHALL BE AT THE SAME RATE IMPOSED ON
CIGARETTES UNDER THIS ARTICLE AND IS INTENDED TO BE IMPOSED ONLY ONCE
UPON THE SALE OF ANY LITTLE CIGARS.
S 20. Paragraphs (i) and (ii) of subdivision (a) of section 471-c of
the tax law, as amended by section 2 of part I-1 of chapter 57 of the
laws of 2009, are amended to read as follows:
(i) Such tax on tobacco products other than snuff AND LITTLE CIGARS
shall be at the rate of [forty-six] SEVENTY-FIVE percent of the whole-
sale price.
(ii) Such tax on snuff shall be at the rate of [ninety-six cents] TWO
DOLLARS per ounce and a proportionate rate on any fractional parts of an
ounce, provided that cans or packages of snuff with a net weight of less
than one ounce shall be taxed at the equivalent rate of cans or packages
weighing one ounce. Such tax shall be computed based on the net weight
as listed by the manufacturer.
S 21. Subdivision (a) of section 471-c of the tax law is amended by
adding a new paragraph (iii) to read as follows:
(III) SUCH TAX ON LITTLE CIGARS SHALL BE AT THE SAME RATE IMPOSED ON
CIGARETTES UNDER THIS ARTICLE AND IS INTENDED TO BE IMPOSED ONLY ONCE
UPON THE SALE OF ANY LITTLE CIGARS.
S 22. Subdivision 1 of section 11-1301 of the administrative code of
the city of New York, as amended by section 3 of part MM-1 of chapter 57
of the laws of 2008, is amended to read as follows:
1. "Cigarette." [(a)] Any roll for smoking made wholly or in part of
tobacco or any other substance [wrapped in paper or in any other
substance not containing tobacco, and (b) any roll for smoking made
wholly or in part of tobacco wrapped in any substance containing tobacco
which, because of its appearance, the type of tobacco used in the
filler, or its packaging and labeling, is likely to be offered to, or
purchased by, consumers as a cigarette described in paragraph (a) of
this subdivision. However, a roll will not be considered to be a ciga-
rette for purposes of paragraph (b) of this subdivision if it is not
treated as a cigarette for federal excise tax purposes under the appli-
cable federal statute in effect on April first, two thousand eight],
IRRESPECTIVE OF SIZE OR SHAPE AND WHETHER OR NOT SUCH TOBACCO OR
S. 8285 15 A. 11515
SUBSTANCE IS FLAVORED, ADULTERATED OR MIXED WITH ANY OTHER INGREDIENT,
THE WRAPPER OR COVER OF WHICH IS MADE OF PAPER OR ANY OTHER SUBSTANCE OR
MATERIAL BUT IS NOT MADE IN WHOLE OR IN PART OF TOBACCO.
S 23. Subdivision b of section 20-201 of the administrative code of
the city of New York, as amended by section 4 of part MM-1 of chapter 57
of the laws of 2008, is amended to read as follows:
b. "Cigarette" shall mean [(1)] any roll for smoking made wholly or in
part of tobacco or any other substance [wrapped in paper or in any other
substance not containing tobacco, and (2) any roll for smoking made
wholly or in part of tobacco wrapped in any substance containing tobacco
that, because of its appearance, the type of tobacco used in the filler,
or its packaging and labeling, is likely to be offered to, or purchased
by, consumers as a cigarette described in paragraph one of this subdivi-
sion. However, a roll will not be considered to be a cigarette for
purposes of paragraph two of this subdivision if it is not treated as a
cigarette for federal excise tax purposes under the applicable federal
statute in effect on April first, two thousand eight], IRRESPECTIVE OF
SIZE OR SHAPE AND WHETHER OR NOT SUCH TOBACCO OR SUBSTANCE IS FLAVORED,
ADULTERATED OR MIXED WITH ANY OTHER INGREDIENT, THE WRAPPER OR COVER OF
WHICH IS MADE OF PAPER OR ANY OTHER SUBSTANCE OR MATERIAL BUT IS NOT
MADE IN WHOLE OR IN PART OF TOBACCO.
S 24. Subdivision 2 of section 1 of chapter 235 of the laws of 1952
relating to enabling any city of the state having a population of one
million or more to adopt, and amend local laws, imposing certain speci-
fied types of taxes on cigarettes, cigars and smoking tobacco which the
legislature has or would have power and authority to impose, to provide
for the review of such taxes, and to limit the application of such local
laws, as amended by section 5 of part MM-1 of chapter 57 of the laws of
2008, is amended to read as follows:
(2) As used herein, the term "cigarette" shall mean and include [(a)]
any roll for smoking made wholly or in part of tobacco or of any other
substance [wrapped in paper or in any other substance not containing
tobacco, and (b) any roll for smoking made wholly or in part of tobacco
wrapped in any substance containing tobacco that, because of its appear-
ance, the type of tobacco used in the filler, or its packaging and
labeling, is likely to be offered to, or purchased by, consumers as a
cigarette described in paragraph (a) of this subdivision. However, a
roll will not be considered to be a cigarette for purposes of paragraph
(b) of this subdivision if it is not treated as a cigarette for federal
excise tax purposes under the applicable federal statute in effect on
April first, two thousand eight. The term "cigar" does not include any
cigarette as defined in this subdivision], IRRESPECTIVE OF SIZE OR SHAPE
AND WHETHER OR NOT SUCH TOBACCO OR SUBSTANCE IS FLAVORED, ADULTERATED OR
MIXED WITH ANY OTHER INGREDIENT, THE WRAPPER OR COVER OF WHICH IS MADE
OF PAPER OR ANY OTHER SUBSTANCE OR MATERIAL BUT IS NOT MADE IN WHOLE OR
IN PART OF TOBACCO.
S 25. Severability clause. If any clause, sentence, paragraph, subdi-
vision, 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. 8285 16 A. 11515
S 26. This act shall take effect immediately; provided, that (a)
section one of this act, as to the rate change, and sections five, ten,
and thirteen of this act shall take effect July 1, 2010, and shall apply
to all cigarettes possessed in the state by any person for sale and all
cigarettes used in the state by any person on or after July 1, 2010; and
(b) section one of this act, other than as to the rate change, and
sections two through four and six through nine of this act will apply to
quarters beginning on and after September 1, 2010; and (c) sections
fourteen through twenty-four of this act shall take effect on August 1,
2010 as to tobacco products, snuff and little cigars which first become
subject to taxation under article 20 of the tax law on or after such
effective date.
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 dates of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.