Assembly Bill A1908

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

                                  1908

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 14, 2009
                               ___________

Introduced by M. of A. THIELE -- read once and referred to the Committee
  on Ways and Means

AN  ACT  to amend the tax law, in relation to the tax on motor fuels and
  providing for the temporary exemption from state sales  tax  of  motor
  fuel and diesel motor fuel

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

  Section 1. Subdivision 1 of section 284 of the tax law, as amended  by
chapter 276 of the laws of 1986, is amended to read as follows:
  1.  There  is  hereby levied and imposed an excise tax of [four] THREE
AND ONE-HALF cents per gallon upon  motor  fuel  (a)  imported  into  or
caused  to be imported into the state by a distributor for use, distrib-
ution, storage or sale  in  the  state  or  upon  motor  fuel  which  is
produced,  refined,  manufactured  or compounded by a distributor in the
state (which acts shall hereinafter in this subdivision  be  encompassed
by the phrase "imported or manufactured") or (b) if the tax has not been
imposed  prior to its sale in this state, which is sold by a distributor
(which act, in conjunction with the acts described in paragraph  (a)  of
this  subdivision,  shall  hereinafter in this article be encompassed by
the phrase "imported, manufactured  or  sold"),  except  when  imported,
manufactured  or  sold under circumstances which preclude the collection
of such tax by reason of the United States constitution and of  laws  of
the  United States enacted pursuant thereto or when imported or manufac-
tured by an organization described in paragraph one or two  of  subdivi-
sion (a) of section eleven hundred sixteen of this chapter or a hospital
included in the organizations described in paragraph four of such subdi-
vision  for  its  own  use  or consumption and except kero-jet fuel when
imported or manufactured  by  an  airline  for  use  in  its  airplanes.
Provided, further, no motor fuel shall be included in the measure of the
tax  unless  it shall have previously come to rest within the meaning of
federal decisional law interpreting the United States constitution.  All

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03262-01-9
              

A. 1908                             2

tax  for  the period for which a return is required to be filed shall be
due on the date limited for the filing of the return  for  such  period,
regardless  of whether a return is filed by such distributor as required
by this article or whether the return which is filed correctly shows the
amount of tax due.
  S  2. Section 284-a of the tax law, as amended by section 3 of part EE
of chapter 63 of the laws of 2000, is amended to read as follows:
  S 284-a. Additional motor fuel tax. In addition to the tax imposed  by
section  two  hundred  eighty-four of this [chapter] ARTICLE, a like tax
shall be imposed at the rate of [three] TWO AND FIVE-EIGHTHS  cents  per
gallon  upon motor fuel imported, manufactured or sold within this state
by a distributor. Except as otherwise provided in this section, all  the
provisions of this article except subdivision two of section two hundred
eighty-nine-e of this article shall apply with respect to the additional
tax  imposed by this section to the same extent as if it were imposed by
said section two hundred eighty-four. [Beginning on April  first,  nine-
teen  hundred  ninety-one,  four  and one-sixth per centum of the moneys
received by the department pursuant to the provisions  of  this  section
shall be deposited to the credit of the emergency highway reconditioning
and  preservation  fund  reserve  account  established  pursuant  to the
provisions of paragraph (b) of subdivision two of section eighty-nine of
the state finance law.  Beginning on April first, nineteen hundred nine-
ty-one, four and one-sixth per centum of  the  moneys  received  by  the
department pursuant to the provisions of this section shall be deposited
to  the  credit of the emergency highway construction and reconstruction
fund reserve account established pursuant to the provisions of paragraph
(b) of subdivision two of section eighty-nine-a  of  the  state  finance
law.    Beginning  on April first, nineteen hundred ninety-two, an addi-
tional eight and one-third per centum of  the  moneys  received  by  the
department pursuant to the provisions of this section shall be deposited
to  the  credit of the emergency highway reconditioning and preservation
fund reserve account established pursuant to the provisions of paragraph
(b) of subdivision two of section eighty-nine of the state finance  law.
Beginning  on  April  first,  nineteen hundred ninety-two, an additional
eight and one-third per centum of the moneys received by the  department
pursuant  to  the  provisions  of this section shall be deposited to the
credit of the emergency highway  construction  and  reconstruction  fund
reserve  account established pursuant to the provisions of paragraph (b)
of subdivision two of section eighty-nine-a of the  state  finance  law.
Beginning  on  April first, two thousand, seventy-five per centum of the
moneys received by the department pursuant to  the  provisions  of  this
section  shall  be  deposited in the dedicated fund accounts pursuant to
subdivision (d) of section three hundred one-j of this chapter.]  Begin-
ning  on  April first, two thousand three, all of the moneys received by
the department pursuant to the  provisions  of  this  section  shall  be
deposited  in the dedicated fund accounts pursuant to subdivision (d) of
section three hundred one-j of this chapter.
  S 3. Section 284-c of the tax law, as amended by section 4 of part  EE
of chapter 63 of the laws of 2000, is amended to read as follows:
  S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed
by  sections  two  hundred  eighty-four and two hundred eighty-four-a of
this [chapter] ARTICLE, a like tax shall  be  imposed  at  the  rate  of
SEVEN-EIGHTHS  OF one cent per gallon upon motor fuel imported, manufac-
tured or sold within this state by a distributor. Except  for  paragraph
(b)  of  subdivision  three of section two hundred eighty-nine-c OF THIS
ARTICLE, all the provisions of this article shall apply with respect  to

A. 1908                             3

the supplemental tax imposed by this section to the same extent as if it
were  imposed by said section two hundred eighty-four. [On and after the
first day of October,  nineteen  hundred  seventy-two,  twenty-five  per
centum  of  the  monies  received  by  the  department  pursuant  to the
provisions of this section shall be deposited to the credit of the emer-
gency highway reconditioning and preservation fund established  pursuant
to  the  provisions  of  section  eighty-nine  of the state finance law.
Beginning on April first, nineteen hundred eighty-three, twenty-five per
centum of  the  monies  received  by  the  department  pursuant  to  the
provisions of this section shall be deposited to the credit of the emer-
gency  highway construction and reconstruction fund established pursuant
to the provisions of section eighty-nine-a of  the  state  finance  law.
Beginning  on April first, nineteen hundred ninety, an additional twelve
and one-half per centum of the monies received by the department  pursu-
ant  to  the provisions of this section shall be deposited to the credit
of the emergency highway reconditioning and  preservation  fund  reserve
account  established  pursuant  to  the  provisions  of paragraph (b) of
subdivision two of section eighty-nine of the state finance law.  Begin-
ning  on  April first, nineteen hundred ninety, an additional twelve and
one-half per centum of the moneys received by the department pursuant to
the provisions of this section shall be deposited to the credit  of  the
emergency  highway  construction and reconstruction fund reserve account
established pursuant to the provisions of paragraph (b)  of  subdivision
two  of  section  eighty-nine-a  of  the state finance law. Beginning on
April first, nineteen hundred ninety-one, an additional twelve and  one-
half per centum of the moneys received by the department pursuant to the
provisions of this section shall be deposited to the credit of the emer-
gency  highway  reconditioning  and  preservation  fund  reserve account
established pursuant to the provisions of paragraph (b)  of  subdivision
two  of section eighty-nine of the state finance law. Beginning on April
first, nineteen hundred ninety-one, an additional  twelve  and  one-half
per  centum  of  the  moneys  received by the department pursuant to the
provisions of this section shall be deposited to the credit of the emer-
gency highway  construction  and  reconstruction  fund  reserve  account
established  pursuant  to the provisions of paragraph (b) of subdivision
two of section eighty-nine-a of the state  finance  law.]  Beginning  on
April  first,  two  thousand  three,  all  of the moneys received by the
department pursuant to the provisions of this section shall be deposited
in the dedicated fund accounts pursuant to subdivision  (d)  of  section
three hundred one-j of this chapter.
  S  4.  Subdivision  1  of  section  284  of the tax law, as amended by
section one of this act, is amended to read as follows:
  1. There is hereby levied and imposed an  excise  tax  of  three  [and
one-half]  cents  per gallon upon motor fuel (a) imported into or caused
to be imported into the state by a distributor  for  use,  distribution,
storage  or  sale  in  the  state  or upon motor fuel which is produced,
refined, manufactured or compounded by a distributor in the state (which
acts shall hereinafter in this subdivision be encompassed by the  phrase
"imported or manufactured") or (b) if the tax has not been imposed prior
to its sale in this state, which is sold by a distributor (which act, in
conjunction  with  the  acts described in paragraph (a) of this subdivi-
sion, shall hereinafter in this article be  encompassed  by  the  phrase
"imported, manufactured or sold"), except when imported, manufactured or
sold  under  circumstances  which preclude the collection of such tax by
reason of the United States constitution  and  of  laws  of  the  United
States  enacted  pursuant thereto or when imported or manufactured by an

A. 1908                             4

organization described in paragraph one or two  of  subdivision  (a)  of
section eleven hundred sixteen of this chapter or a hospital included in
the  organizations  described  in paragraph four of such subdivision for
its  own  use  or  consumption and except kero-jet fuel when imported or
manufactured by an airline for use in its airplanes. Provided,  further,
no  motor  fuel  shall  be  included in the measure of the tax unless it
shall have previously come to rest within the meaning of  federal  deci-
sional  law interpreting the United States constitution. All tax for the
period for which a return is required to be filed shall be  due  on  the
date limited for the filing of the return for such period, regardless of
whether  a return is filed by such distributor as required by this arti-
cle or whether the return which is filed correctly shows the  amount  of
tax due.
  S  5.  Section 284-a of the tax law, as amended by section two of this
act, is amended to read as follows:
  S 284-a. Additional motor fuel tax. In addition to the tax imposed  by
section  two  hundred  eighty-four  of this article, a like tax shall be
imposed at the rate of  two  and  [five-eighths]  ONE-FOURTH  cents  per
gallon  upon motor fuel imported, manufactured or sold within this state
by a distributor. Except as otherwise provided in this section, all  the
provisions of this article except subdivision two of section two hundred
eighty-nine-e of this article shall apply with respect to the additional
tax  imposed by this section to the same extent as if it were imposed by
said section two hundred eighty-four.   Beginning on  April  first,  two
thousand three, all of the moneys received by the department pursuant to
the  provisions of this section shall be deposited in the dedicated fund
accounts pursuant to subdivision (d) of section three hundred  one-j  of
this chapter.
  S 6. Section 284-c of the tax law, as amended by section three of this
act, is amended to read as follows:
  S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed
by  sections  two  hundred  eighty-four and two hundred eighty-four-a of
this article, a like tax shall be imposed at the rate of [seven-eighths]
THREE-FOURTHS of one cent per gallon upon motor fuel imported,  manufac-
tured  or  sold within this state by a distributor. Except for paragraph
(b) of subdivision three of section two hundred  eighty-nine-c  of  this
article,  all the provisions of this article shall apply with respect to
the supplemental tax imposed by this section to the same extent as if it
were imposed by said section two  hundred  eighty-four.    Beginning  on
April  first,  two  thousand  three,  all  of the moneys received by the
department pursuant to the provisions of this section shall be deposited
in the dedicated fund accounts pursuant to subdivision  (d)  of  section
three hundred one-j of this chapter.
  S  7.  Subdivision  1  of  section  284  of the tax law, as amended by
section four of this act, is amended to read as follows:
  1.  There is hereby levied and imposed an excise tax  of  [three]  TWO
cents  per  gallon  upon  motor  fuel  (a) imported into or caused to be
imported into the state by a distributor for use, distribution,  storage
or  sale  in  the  state  or upon motor fuel which is produced, refined,
manufactured or compounded by a distributor in  the  state  (which  acts
shall  hereinafter  in  this  subdivision  be  encompassed by the phrase
"imported or manufactured") or (b) if the tax has not been imposed prior
to its sale in this state, which is sold by a distributor (which act, in
conjunction with the acts described in paragraph (a)  of  this  subdivi-
sion,  shall  hereinafter  in  this article be encompassed by the phrase
"imported, manufactured or sold"), except when imported, manufactured or

A. 1908                             5

sold under circumstances which preclude the collection of  such  tax  by
reason  of  the  United  States  constitution  and of laws of the United
States enacted pursuant thereto or when imported or manufactured  by  an
organization  described  in  paragraph  one or two of subdivision (a) of
section eleven hundred sixteen of this chapter or a hospital included in
the organizations described in paragraph four of  such  subdivision  for
its  own  use  or  consumption and except kero-jet fuel when imported or
manufactured by an airline for use in its airplanes. Provided,  further,
no  motor  fuel  shall  be  included in the measure of the tax unless it
shall have previously come to rest within the meaning of  federal  deci-
sional  law interpreting the United States constitution. All tax for the
period for which a return is required to be filed shall be  due  on  the
date limited for the filing of the return for such period, regardless of
whether  a return is filed by such distributor as required by this arti-
cle or whether the return which is filed correctly shows the  amount  of
tax due.
  S  8. Section 284-a of the tax law, as amended by section five of this
act, is amended to read as follows:
  S 284-a. Additional motor fuel tax. In addition to the tax imposed  by
section  two  hundred  eighty-four  of this article, a like tax shall be
imposed at the rate of [two and one-fourth] ONE AND ONE-HALF  cents  per
gallon  upon motor fuel imported, manufactured or sold within this state
by a distributor. Except as otherwise provided in this section, all  the
provisions of this article except subdivision two of section two hundred
eighty-nine-e of this article shall apply with respect to the additional
tax  imposed by this section to the same extent as if it were imposed by
said section two hundred eighty-four.   Beginning on  April  first,  two
thousand three, all of the moneys received by the department pursuant to
the  provisions of this section shall be deposited in the dedicated fund
accounts pursuant to subdivision (d) of section three hundred  one-j  of
this chapter.
  S  9.  Section 284-c of the tax law, as amended by section six of this
act, is amended to read as follows:
  S 284-c. Supplemental motor fuel tax. In addition to the taxes imposed
by sections two hundred eighty-four and  two  hundred  eighty-four-a  of
this article, a like tax shall be imposed at the rate of [three-fourths]
ONE-HALF  of  one cent per gallon upon motor fuel imported, manufactured
or sold within this state by a distributor. Except for paragraph (b)  of
subdivision  three of section two hundred eighty-nine-c of this article,
all the provisions of this article  shall  apply  with  respect  to  the
supplemental  tax  imposed  by  this section to the same extent as if it
were imposed by said section two  hundred  eighty-four.    Beginning  on
April  first,  two  thousand  three,  all  of the moneys received by the
department pursuant to the provisions of this section shall be deposited
in the dedicated fund accounts pursuant to subdivision  (d)  of  section
three hundred one-j of this chapter.
  S  10.  Subdivision  (b)  of section 1107 of the tax law is amended by
adding a new clause 12 to read as follows:
  (12) EXCEPT AS OTHERWISE PROVIDED BY LAW, THE  EXEMPTION  PROVIDED  IN
PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN HUNDRED
FIFTEEN OF THIS ARTICLE RELATING TO MOTOR FUEL  AND  DIESEL  MOTOR  FUEL
SHALL NOT APPLY.
  S  11.  Subdivision  (a)  of section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:

A. 1908                             6

  (44) FOR THE PERIOD COMMENCING MAY THIRTY-FIRST, TWO THOUSAND TEN, AND
ENDING SEPTEMBER SIXTH, TWO THOUSAND TEN, MOTOR FUEL  AND  DIESEL  MOTOR
FUEL.
  S  12.  Subparagraph  (i) of paragraph 1 of subdivision (a) of section
1210 of the tax law, as amended by section 4 of part SS-1 of chapter  57
of the laws of 2008, is amended to read as follows:
  (i) Either, all of the taxes described in article twenty-eight of this
chapter,  at  the same uniform rate, as to which taxes all provisions of
the local laws, ordinances or resolutions imposing such taxes  shall  be
identical,  except as to rate and except as otherwise provided, with the
corresponding provisions in such  article  twenty-eight,  including  the
definition  and  exemption  provisions  of  such  article, so far as the
provisions of such article twenty-eight can be made  applicable  to  the
taxes  imposed  by  such  city  or  county and with such limitations and
special provisions as are set forth in this article. The  taxes  author-
ized  under  this  subdivision  may  not  be imposed by a city or county
unless the local law, ordinance or resolution imposes such taxes  so  as
to  include  all  portions  and all types of receipts, charges or rents,
subject to state tax under  sections  eleven  hundred  five  and  eleven
hundred  ten  of  this  chapter, except as otherwise provided. Any local
law, ordinance or resolution enacted  by  any  city  of  less  than  one
million  or by any county or school district, imposing the taxes author-
ized by this subdivision, shall, notwithstanding any provision of law to
the contrary, exclude from the operation of such local taxes  all  sales
of  tangible  personal  property  for  use  or  consumption directly and
predominantly in the production  of  tangible  personal  property,  gas,
electricity,  refrigeration  or steam, for sale, by manufacturing, proc-
essing, generating, assembly, refining, mining or  extracting;  and  all
sales of tangible personal property for use or consumption predominantly
either  in  the  production  of tangible personal property, for sale, by
farming or in a commercial horse boarding operation, or  in  both;  and,
unless such city, county or school district elects otherwise, shall omit
the  provision  for credit or refund contained in clause six of subdivi-
sion (a) of section eleven hundred nineteen of this chapter.  Any  local
law,  ordinance  or  resolution  enacted  by  any city, county or school
district, imposing the taxes authorized by this subdivision, shall  omit
the residential solar energy systems equipment exemption provided for in
subdivision  (ee),  the  clothing and footwear exemption provided for in
paragraph thirty of subdivision (a) and the qualified empire zone enter-
prise exemptions provided for  in  subdivision  (z)  of  section  eleven
hundred  fifteen  of  this  chapter,  unless such city, county or school
district elects otherwise as to either  such  residential  solar  energy
systems  equipment  exemption or such clothing and footwear exemption or
such qualified empire zone enterprise exemptions; provided that if  such
a  city  having  a  population of one million or more in which the taxes
imposed by section eleven hundred seven of this chapter  are  in  effect
enacts  the  resolution  described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described  in  subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution  described  in  subdivision  (n)  of  this section or repeals such
resolution, such resolution or repeal shall also be deemed to amend  any
local  law, ordinance or resolution enacted by such a city imposing such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to subdivision (k), (l) or (n) of this section or at  the  time  of  any
such  repeal;  provided,  further, that any such local law, ordinance or

A. 1908                             7

resolution and section eleven hundred seven of this chapter,  as  deemed
to be amended in the event a city of one million or more enacts a resol-
ution  pursuant  to the authority of subdivision (k), (l) or (n) of this
section, shall be further amended, as provided in section twelve hundred
eighteen  of  this subpart, so that the residential solar energy systems
equipment exemption or the clothing and footwear exemption or the quali-
fied empire zone enterprise exemptions in any such local law,  ordinance
or  resolution  or in such section eleven hundred seven are the same, as
the case may be, as  the  residential  solar  energy  systems  equipment
exemption  provided  for  in subdivision (ee), the clothing and footwear
exemption in paragraph thirty of subdivision (a) or the qualified empire
zone enterprise exemptions in subdivision (z) of section eleven  hundred
fifteen of this chapter.  EXCEPT AS OTHERWISE PROVIDED BY LAW, ANY LOCAL
LAW,  ORDINANCE  OR  RESOLUTION  ENACTED  BY  ANY  CITY OF LESS THAN ONE
MILLION OR BY ANY COUNTY OR SCHOOL DISTRICT, IMPOSING THE TAXES  AUTHOR-
IZED  BY  THIS  SUBDIVISION,  SHALL OMIT THE MOTOR FUEL AND DIESEL MOTOR
FUEL EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF  SUBDIVISION  (A)
OF SECTION ELEVEN HUNDRED FIFTEEN.
  S 13. Notwithstanding any other provision of state or local law, ordi-
nance  or  resolution  to  the  contrary: (a) any city, county or school
district imposing sales and  compensating  use  taxes  pursuant  to  the
authority  of subpart B of part one of article 29 of the tax law, acting
through its local legislative body, is hereby authorized  and  empowered
to  elect  to  provide  the exemption from such taxes for the same motor
fuel and diesel motor fuel exempt from state sales and compensating  use
taxes  described  in  paragraph 44 of subdivision (a) of section 1115 of
the tax law, for the period commencing May 31, 2010, and ending  Septem-
ber  6,  2010, whether such taxes are imposed by local law, ordinance or
resolution, by enacting a resolution in the form set forth  in  subdivi-
sion (c) of this section; whereupon, upon compliance with the provisions
of  subdivision  (d)  of this section, such enactment of such resolution
shall be deemed to amend such local law, ordinance or resolution  impos-
ing  such  taxes,  and  such local law, ordinance or resolution shall be
deemed to incorporate such exemption for such period.
  (b) Any city of one million or more in  which  the  taxes  imposed  by
section  1107  of  the  tax  law are in effect, acting through its local
legislative body, is hereby authorized and empowered to elect to provide
the exemption from such taxes for the same motor fuel and  diesel  motor
fuel exempt from state sales tax and compensating use taxes described in
paragraph  44 of subdivision (a) of section 1115 of the tax law, for the
period commencing May 31, 2010, and ending September 6, 2010, by  enact-
ing  a  resolution  in  the  form  set  forth in subdivision (c) of this
section; whereupon, upon compliance with the provisions  of  subdivision
(d)  of  this section, such enactment of such resolution shall be deemed
to be an amendment to such section 1107 of the tax law and such  section
1107  shall  be  deemed  to incorporate such exemption as if it had been
duly enacted by the state legislature and approved by the governor.
  (c) Form of Resolution: Be it enacted by the (insert proper  title  of
local legislative body) as follows:
  Section  one.  Receipts  from  sales  of  and  consideration  given or
contracted to be given for purchases of motor fuel and diesel motor fuel
exempt from state sales and compensating use taxes pursuant to paragraph
44 of subdivision (a) of section 1115 of  the  tax  law  shall  also  be
exempt  from  sales and compensating use taxes imposed by this jurisdic-
tion.

A. 1908                             8

  Section two. This resolution shall take effect immediately  and  shall
apply  to sales made and uses occurring during the period commencing May
31, 2010, and ending September 6, 2010, although made or occurring under
a prior contract.
  (d)  A resolution enacted pursuant to this section shall not be effec-
tive unless (1) it is enacted by May 15, 2010, (2) a certified  copy  of
such  resolution is mailed by registered or certified mail no later than
May 20, 2010, to the commissioner  of  taxation  and  finance,  and  (3)
certified copies of such resolution shall also be filed with the city or
county  clerk,  the  secretary of state and the state comptroller within
five business days after the date is enacted. The commissioner of  taxa-
tion  and  finance  shall accept and give effect to a resolution enacted
pursuant to the authority  of  this  section  which  is  in  substantial
compliance  with  the provisions of this section so as to give notice to
the commissioner of taxation and finance of the intent of a county, city
or school district to provide the exemption authorized by this section.
  (e) On and after September 7, 2010, any exemption enacted pursuant  to
this  section  shall be deemed repealed; (1) any local law, ordinance or
resolution imposing sales and compensating use taxes of a  city,  county
or  school  district which enacted a resolution pursuant to this section
and (2) section 1107 of the tax law shall be given effect on  and  after
that  date  as  if  no such resolution had been enacted, except that all
provisions of any such local law, ordinance  or  resolution  or  section
1107,  as  deemed  to  be amended in the event that such a city enacts a
resolution pursuant to this section to provide  such  an  exemption,  in
respect to the assessment, payment, determination, collection and refund
of  taxes  imposed thereunder, the filing of returns and preservation of
records for the purposes of such taxes, the secrecy of returns, and  the
disposition  of  revenues  shall  continue in effect with respect to all
such taxes accrued up to such date.
  S 14. The provision of sections ten through fourteen of this  act  and
of  any resolution enacted pursuant thereto, taken separately or togeth-
er, shall not be construed by any person or any court or other entity as
either (i) a failure or refusal to continue to impose the taxes  imposed
by section 1107 of the tax law, as such section may from time to time be
amended  or  (ii)  as  reduction  in  the  rate  at which such taxes are
imposed. After sections ten through fourteen  of  this  act  shall  have
become  a  law, the taxes imposed by such section 1107 of the tax law on
receipts from retail sales of and consideration given or  contracted  to
be  given  for purchases of such motor fuel and diesel motor fuel shall,
except as provided in section  thirteen  of  this  act  for  the  period
commencing  May 31, 2010, and ending September 6, 2010, if a city of one
million or more enacts a resolution pursuant to the authority of section
thirteen of this act, continue to apply, persons liable for  such  taxes
on  purchases of such motor fuel and diesel motor fuel shall continue to
be liable for such taxes, persons required to collect such taxes on such
motor fuel and diesel motor  fuel  shall  continue  to  be  required  to
collect  and  pay  over  such  taxes to the commissioner of taxation and
finance, such commissioner shall continue to be required to certify such
taxes on such motor fuel and diesel motor fuel as provided by article 28
of the tax law and section 92-d of the state finance law and  the  state
comptroller  shall  continue  to be required to deposit, appropriate and
pay over such taxes as required by section 92-d  of  the  state  finance
law, in the manner and to the extent as if sections ten through fourteen
of this act had not become a law.
  S 15. This act shall take effect immediately, except that:

A. 1908                             9

  1.  sections  one, two and three of this act shall take effect January
1, 2011;
  2.  sections  four, five and six of this act shall take effect January
1, 2012;
  3. sections seven, eight and nine of this act shall take effect  Janu-
ary 1, 2012; and
  4.  the  exemption  provided  in  section  eleven  of this act and any
exemption provided pursuant to the authority of section thirteen of this
act shall apply to sales made  and  uses  occurring  during  the  period
commencing  May 31, 2010, and ending September 6, 2010, although made or
occurring under a prior contract.