Assembly Bill A1909

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

                                  1909

                       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 and the state finance law, in relation to
  the disposition of taxes imposed upon motor fuel used in the operation
  of a pleasure or recreational motor boat

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

  Section  1.  Subdivisions  1  and  2  of section 289-e of the tax law,
subdivision 1 as amended by section 5 of part EE of chapter  63  of  the
laws  of  2000  and subdivision 2 as added by chapter 329 of the laws of
1991, are amended and a new subdivision 4 is added to read as follows:
  1. All taxes, interest, penalties and fees collected  or  received  by
the  commissioner  under  the  taxes  imposed by this article, except as
provided otherwise in [subdivision] SUBDIVISIONS two [and  subdivision],
three  AND  FOUR  of this section and sections two hundred eighty-two-b,
two hundred eighty-two-c, two  hundred  eighty-four-a  and  two  hundred
eighty-four-c,  other  than those imposed by section two hundred eighty-
four-b and the fee imposed by  section  two  hundred  eighty-four-d  and
penalties  and  interest on such fee, shall be deposited and disposed of
pursuant to the provisions of section one hundred seventy-one-a of  this
chapter,  AS ADDED BY CHAPTER SIXTY-NINE OF THE LAWS OF NINETEEN HUNDRED
SEVENTY-EIGHT; provided that an amount equal to  thirty-seven  and  one-
half per centum of the moneys collected under section two hundred eight-
y-four  of this [chapter] ARTICLE shall be appropriated and used for the
acquisition of  property  necessary  for  the  construction  and  recon-
struction  of  highways  and  bridges  or  culverts on the state highway
system, and for the construction, maintenance and repair of  such  high-
ways and bridges or culverts, all under the direction of the commission-
er of transportation.
  2.  [All]  EXCEPT  AS  PROVIDED  IN  SUBDIVISION FOUR OF THIS SECTION,
taxes, interest, penalties and fees collected or received by the commis-

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD03220-01-9
              

A. 1909                             2

sioner of  taxation  and  finance  after  March  thirty-first,  nineteen
hundred  ninety-three  under  the  taxes  imposed by section two hundred
eighty-four of this article shall be deposited in the dedicated  highway
and  bridge trust fund and disposed of pursuant to section eighty-nine-b
of the state finance law.
  4. ALL TAXES, INTEREST, PENALTIES AND FEES COLLECTED  OR  RECEIVED  BY
THE  COMMISSIONER AFTER JANUARY FIRST, TWO THOUSAND NINE UNDER THE TAXES
IMPOSED BY SECTION TWO HUNDRED EIGHTY-FOUR OF THIS  ARTICLE  FROM  MOTOR
FUEL  USED  IN  THE  OPERATION  OF A PLEASURE OR RECREATIONAL MOTOR BOAT
SHALL BE DEPOSITED IN THE BOATING AND  MARINE  IMPROVEMENT  FUND  ESTAB-
LISHED  PURSUANT  TO  SECTION NINETY-NINE-Q OF THE STATE FINANCE LAW AND
SHALL BE ADMINISTERED PURSUANT TO SUCH SECTION.
  S 2. The state finance law is amended by adding a new section 99-q  to
read as follows:
  S 99-Q. BOATING AND MARINE IMPROVEMENT FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND COMMISSIONER OF
TAXATION  AND  FINANCE  A  SPECIAL  FUND TO BE KNOWN AS THE "BOATING AND
MARINE IMPROVEMENT FUND".
  2. SUCH FUND SHALL CONSIST OF ALL REVENUES RECEIVED  PURSUANT  TO  THE
PROVISIONS  OF  SUBDIVISION FOUR OF SECTION TWO HUNDRED EIGHTY-NINE-E OF
THE TAX LAW, AND ALL OTHER MONIES APPROPRIATED, CREDITED OR  TRANSFERRED
THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
  3.  MONIES  OF THE FUND SHALL BE MADE AVAILABLE FOR BOATING AND MARINE
SERVICES INCLUDING, BUT NOT LIMITED TO, EMERGENCY RESPONSE ON THE WATERS
OF THE STATE, MARINE PATROLS, BOATING EDUCATION, BOATING AND MARINE  LAW
ENFORCEMENT  AND  CONSTRUCTION,  REPAIR AND MAINTENANCE OF BOAT LAUNCHES
AND RAMPS.
  4. THE MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT  AND  WARRANT
OF THE COMPTROLLER ON VOUCHERS CERTIFIED OR APPROVED BY THE COMMISSIONER
OF  TAXATION AND FINANCE, OR BY AN OFFICER OR EMPLOYEE OF THE DEPARTMENT
OF TAXATION AND FINANCE DESIGNATED BY SUCH COMMISSIONER.
  S 3. This act shall take effect immediately.