S T A T E O F N E W Y O R K
________________________________________________________________________
2454
2009-2010 Regular Sessions
I N A S S E M B L Y
January 16, 2009
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Introduced by M. of A. ORTIZ, GREENE, HOOPER -- Multi-Sponsored by -- M.
of A. BOYLAND, CLARK, MAYERSOHN -- 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 imposition of an excise tax on the sale of alcoholic beverages to
fund chemical dependence services
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 424 of the tax law is amended by adding a new
subdivision 7 to read as follows:
7. IN ADDITION TO THE EXCISE TAXES LEVIED AND IMPOSED PURSUANT TO THIS
SECTION, THERE IS HEREBY LEVIED AND IMPOSED ON A DISTRIBUTOR AND A
NONCOMMERCIAL IMPORTER AN EXCISE TAX IN THE AMOUNT OF TWENTY-FIVE CENTS
PER BOTTLE FOR EACH BOTTLE OF BEER, STILL WINE, ARTIFICIALLY CARBONATED
SPARKLING WINE, NATURAL SPARKLING WINE AND LIQUOR SOLD IN THIS STATE.
S 2. Subdivision 2 of section 97-w of the state finance law, as
amended by chapter 398 of the laws of 2004, is amended to read as
follows:
2. Such fund shall consist of ALL MONEYS RECEIVED FROM EXCISE TAXES
LEVIED AND IMPOSED PURSUANT TO SUBDIVISION SEVEN OF SECTION FOUR HUNDRED
TWENTY-FOUR OF THE TAX LAW, all moneys appropriated for the purpose of
such fund, all moneys transferred to such fund pursuant to law, contrib-
utions consisting of promises or grants of any money or property of any
kind or value, or any other thing of value, including grants or other
financial assistance from any agency of government and all moneys
required by the provisions of this section or any other law to be paid
into or credited to this fund.
S 3. This act shall take effect on the ninetieth day after it shall
have become a law.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD03410-01-9