S T A T E   O F   N E W   Y O R K
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                                  3084

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            January 22, 2009
                               ___________

Introduced by M. of A. PHEFFER, WEISENBERG, CANESTRARI, ORTIZ, GABRYSZAK
  --  Multi-Sponsored  by  --  M.  of A. ALFANO, BARRA, CLARK, DelMONTE,
  GIANARIS, MAYERSOHN, MILLMAN, SCARBOROUGH, SWEENEY --  read  once  and
  referred to the Committee on Environmental Conservation

AN  ACT  to  amend the environmental conservation law, the state finance
  law and the tax law, in relation to the establishment of  the  airport
  community redevelopment enterprise program

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

  Section 1. The environmental conservation law is amended by  adding  a
new article 48 to read as follows:
                                ARTICLE 48
           AIRPORT COMMUNITY REDEVELOPMENT ENTERPRISE PROGRAM
SECTION 48-0101. LEGISLATIVE FINDINGS AND INTENT.
        48-0103. DEFINITIONS.
        48-0105. DISTRIBUTION OF FUNDS.
        48-0107. COMMUNITY ENRICHMENT FUNCTIONS.
        48-0109. AIRPORT CATASTROPHE FUND DISTRIBUTION.
S 48-0101. LEGISLATIVE FINDINGS AND INTENT.
  THE  LEGISLATURE FINDS THAT AIR TRAVEL, PARTICULARLY TO AND FROM LARGE
AIRPORTS, IMPOSES COST ON RESIDENTS AND BUSINESSES IN SURROUNDING AREAS.
AIR TRAVEL INHERENTLY CREATES POLLUTION, NOISE, AND TRAFFIC  CONGESTION.
THEREFORE,  IT  IS  THE  INTENT OF THE LEGISLATURE TO HELP ALLEVIATE THE
INHERENT PROBLEMS BY CREATING THE AIRPORT COMMUNITY REDEVELOPMENT ENTER-
PRISE (ACRE) PROGRAM. THIS PROGRAM IS INTENDED TO IMPROVE  NEIGHBORHOODS
THAT  SERVE  LARGE VOLUME AIRPORTS AND THAT BEAR THE PROBLEMS CREATED BY
THE AIRPORTS.
S 48-0103. DEFINITIONS.
  FOR PURPOSES OF THIS ARTICLE,  THE  FOLLOWING  WORDS  SHALL  HAVE  THE
FOLLOWING MEANINGS:

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04475-01-9

              

A. 3084                             2

  1.  "AIRPORT  ZONE"  SHALL MEAN THE APPROPRIATE AREA AROUND AN AIRPORT
SERVING AT LEAST 1.5 MILLION PASSENGERS  PER  YEAR,  CONSISTING  OF  ONE
PRIMARY TARGETED ZONE AND ONE SECONDARY TARGETED ZONE.
  2.  "AUXILIARY  ORGANIZATION"  SHALL  MEAN  POLICE  DEPARTMENTS,  FIRE
DEPARTMENTS, AMBULANCE SERVICES, AND ANY OTHER ORGANIZATION USED  PRIMA-
RILY AS A SERVICE FOR PUBLIC BENEFIT IN TARGETED ZONES.
  3.  "PRIMARY  TARGETED  ZONE"  SHALL  MEAN THAT AREA WITHIN A TEN MILE
RADIUS OF AN AIRPORT.
  4. "SECONDARY TARGETED ZONE" SHALL MEAN THAT AREA IN A RADIUS OF  MORE
THAN TEN BUT LESS THAN TWENTY-FIVE MILES OF AN AIRPORT.
S 48-0105. DISTRIBUTION OF FUNDS.
  ALL  MONEYS IN THE AIRPORT COMMUNITY REDEVELOPMENT ENTERPRISE FUND, AS
DEFINED IN SECTION EIGHTY-NINE-H OF THE  STATE  FINANCE  LAW,  SHALL  BE
DISTRIBUTED AS FOLLOWS:
  1. TWENTY-FIVE PERCENT OF THE MONIES COLLECTED SHALL BE USED TO SUBSI-
DIZE AUXILIARY ORGANIZATIONS.
  2.  FIVE  PERCENT  OF THE MONIES COLLECTED SHALL BE TRANSFERRED TO THE
AIRPORT CATASTROPHE FUND, AS DEFINED IN  SECTION  EIGHTY-NINE-I  OF  THE
STATE FINANCE LAW.
  3. THIRTY-FIVE PERCENT OF THE MONIES COLLECTED SHALL BE USED IN PRIMA-
RY  TARGETED ZONES AND THIRTY-FIVE PERCENT OF THE MONIES COLLECTED SHALL
BE USED IN SECONDARY TARGETED ZONES.
  4. ALL MONIES  DISTRIBUTED  PURSUANT  TO  SUBDIVISION  THREE  OF  THIS
SECTION SHALL BE DISTRIBUTED EQUALLY AMONG ALL QUALIFYING AIRPORT ZONES.
S 48-0107. COMMUNITY ENRICHMENT FUNCTIONS.
  ALL  MONIES  DISTRIBUTED  PURSUANT  TO  SUBDIVISION  THREE  OF SECTION
48-0105 OF THIS ARTICLE SHALL BE USED TO ACCOMPLISH THE FOLLOWING TASKS:
  1. PROVIDE REAL PROPERTY TAX ABATEMENTS  TO  PROPERTY  OWNERS  LOCATED
WITHIN TARGETED ZONES.
  2. PROVIDE EDUCATIONAL AND TRAINING PROGRAMS TO BENEFIT THE MEMBERS OF
COMMUNITIES LOCATED WITHIN TARGETED ZONES.
  3.  FUND  PUBLIC  WORKS  PROJECTS WITHIN TARGETED ZONES TO ENHANCE THE
AESTHETIC BEAUTY OF THE COMMUNITIES WITHIN SUCH ZONES.
S 48-0109. AIRPORT CATASTROPHE FUND DISTRIBUTION.
  ALL MONIES DEPOSITED INTO THE AIRPORT CATASTROPHE FUND SHALL  BE  USED
FOR  VICTIM  COMPENSATION  AND  REHABILITATION  OF  AREAS AFFECTED BY AN
AIRPORT DISASTER.
  S 2. The state finance law is amended by adding two new sections  89-h
and 89-i to read as follows:
  S  89-H. AIRPORT COMMUNITY REDEVELOPMENT ENTERPRISE FUND.  1. THERE IS
HEREBY ESTABLISHED IN THE JOINT CUSTODY OF THE COMMISSIONER OF  TAXATION
AND  FINANCE  AND  THE  COMPTROLLER,  A  SPECIAL FUND TO BE KNOWN AS THE
"AIRPORT COMMUNITY REDEVELOPMENT ENTERPRISE FUND".
  2. SUCH FUND SHALL CONSIST OF ALL MONEYS RECEIVED BY THE STATE  PURSU-
ANT TO SECTION THREE HUNDRED ONE-E OF THE TAX LAW.
  3. MONEYS IN THE AIRPORT COMMUNITY REDEVELOPMENT ENTERPRISE FUND SHALL
BE  KEPT  SEPARATE  AND APART AND SHALL NOT BE COMMINGLED WITH ANY OTHER
MONEYS IN THE CUSTODY OF THE COMPTROLLER.
  4. THE MONEYS IN SUCH FUND SHALL BE EXPENDED  ONLY  FOR  THE  PURPOSES
SPELLED  OUT  IN  ARTICLE  FORTY-EIGHT OF THE ENVIRONMENTAL CONSERVATION
LAW.
  5. IF A CITY RECEIVING MONEY PURSUANT TO ARTICLE  FORTY-EIGHT  OF  THE
ENVIRONMENTAL  CONSERVATION  LAW FAILS TO MEET ITS OBLIGATIONS OR SPENDS
SUCH FUNDS IN A MANNER INCONSISTENT WITH THE  PROVISIONS  SET  FORTH  IN
SUCH  ARTICLE,  THEN THE COMPTROLLER IS AUTHORIZED TO WITHHOLD ANY ADDI-
TIONAL MONIES TO SUCH CITY.

A. 3084                             3

  S 89-I. AIRPORT CATASTROPHE FUND. 1. THERE IS  HEREBY  ESTABLISHED  IN
THE  JOINT  CUSTODY  OF THE COMMISSIONER OF TAXATION AND FINANCE AND THE
COMPTROLLER, A SPECIAL FUND TO BE  KNOWN  AS  THE  "AIRPORT  CATASTROPHE
FUND".
  2.  SUCH  FUND  SHALL  CONSIST  OF ALL MONEYS TRANSFERRED BY THE STATE
PURSUANT TO SUBDIVISION TWO OF  SECTION  48-0105  OF  THE  ENVIRONMENTAL
CONSERVATION LAW.
  3.  MONEYS  IN THE AIRPORT CATASTROPHE FUND SHALL BE KEPT SEPARATE AND
APART AND SHALL NOT BE COMMINGLED WITH ANY OTHER MONEYS IN  THE  CUSTODY
OF THE COMPTROLLER.
  4.  THE  MONEYS  IN  SUCH FUND SHALL BE EXPENDED ONLY FOR THE PURPOSES
SPELLED OUT IN SECTION 48-0109 OF THE ENVIRONMENTAL CONSERVATION LAW.
  S 3. Subdivision (b) of section 312 of the  tax  law,  as  amended  by
section  8  of  part EE of chapter 63 of the laws of 2000, is amended to
read as follows:
  (b) Of all of the taxes collected or received by the  commissioner  on
or  before  March  thirty-first,  nineteen  hundred ninety-one under the
taxes imposed by sections three hundred one-a and three hundred one-e of
this article, and all interest and penalties relating  thereto,  eighty-
seven and five-hundredths percent of such collections shall be deposited
and disposed of pursuant to the provisions of section one hundred seven-
ty-one-a  of  this chapter and the balance thereof shall be deposited in
the mass transportation operating assistance fund to the credit  of  the
metropolitan  mass  transportation  operating assistance account and the
public transportation systems operating assistance  account  thereof  in
the  manner provided by subdivision eleven of section one hundred eight-
y-two-a of this chapter. Of all taxes, interest and penalties  collected
or  received  after March thirty-first, nineteen hundred ninety-one, and
before April  first,  nineteen  hundred  ninety-three,  from  the  taxes
imposed  by sections three hundred one-a and three hundred one-e of this
article, initially thirty-five percent shall be deposited  and  disposed
of pursuant to such section one hundred seventy-one-a. The balance ther-
eof  shall  then be disposed of as follows: seventy-two and seven-tenths
percent shall be deposited and disposed of pursuant to such section  one
hundred seventy-one-a and twenty-seven and three-tenths percent shall be
deposited  in  such  mass  transportation  operating  assistance fund as
prescribed in the aforestated manner. Except as otherwise  provided,  of
all  taxes,  interest  and  penalties  collected or received after March
thirty-first, nineteen hundred ninety-three,  and  before  April  first,
nineteen  hundred  ninety-four  AND  BEFORE  SEPTEMBER  FIRST,  NINETEEN
HUNDRED NINETY-FOUR, from the taxes imposed by  sections  three  hundred
one-a  and three hundred one-e of this article, (i) initially fifty-four
percent shall be deposited, as prescribed by subdivision (d) of  section
three  hundred  one-j  of  this [chapter] ARTICLE, (ii) twenty-eight and
three-tenths percent shall be deposited and disposed of pursuant to such
section one hundred seventy-one-a of this chapter in  the  general  fund
and  (iii) seventeen and seven-tenths percent shall be deposited in such
mass transportation operating  assistance  fund  as  prescribed  in  the
aforestated manner. Provided, however, that, prior to such deposit, from
the  amounts  so  collected  or received during the period commencing on
January first, nineteen hundred ninety-four and ending on March  thirty-
first,  nineteen  hundred ninety-four, an amount equal to the portion of
the taxes, interest and penalties so  received  or  collected  resulting
from  the  amendments made by sections forty-two, forty-three and forty-
four of chapter fifty-seven of the laws of nineteen hundred ninety-three
shall be deposited and disposed of pursuant to the provisions of  subdi-

A. 3084                             4

vision  one of section one hundred seventy-one-a of this chapter. Except
as otherwise provided, of all taxes, interest and penalties collected or
received on or after April first, nineteen hundred ninety-four, from the
taxes imposed by sections three hundred one-a and three hundred one-e of
this  article,  (i)  initially fifty-four percent shall be deposited, as
prescribed by subdivision (d) of section three  hundred  one-j  of  this
article,  (ii)  twenty-eight and three-tenths percent shall be deposited
and disposed of pursuant to such section one  hundred  seventy-one-a  of
this  chapter  in  the general fund, (iii) seven and nine hundred sixty-
five thousandths percent shall be deposited in such mass  transportation
operating  assistance  fund  as prescribed in the aforestated manner and
(iv) nine and seven hundred thirty-five  thousandths  percent  shall  be
deposited   in  the  revenue  accumulation  fund.  Except  as  otherwise
provided, of all taxes, interest and penalties collected or received  on
or  after  September  first,  nineteen  hundred  ninety-four  and before
September first, nineteen hundred ninety-five, from the taxes imposed by
sections three hundred one-a and three hundred one-e  of  this  article,
(i)  initially  fifty-nine  percent shall be deposited, as prescribed by
subdivision (d) of section three hundred one-j  of  this  article,  (ii)
twenty-two  and  four-tenths  percent shall be deposited and disposed of
pursuant to such section one hundred seventy-one-a of  this  chapter  in
the  general  fund,  (iii)  eight  and three hundred seventy thousandths
percent shall be deposited in such mass transportation operating assist-
ance fund as prescribed in the aforestated manner and (iv) ten  and  two
hundred  thirty  thousandths  percent  shall be deposited in the revenue
accumulation fund. Except as otherwise provided, of all taxes,  interest
and  penalties, collected or received on or after September first, nine-
teen hundred ninety-five and before April first, nineteen hundred  nine-
ty-six  from the taxes imposed by sections three hundred one-a and three
hundred one-e of this article, (i) initially sixty-two and  eight-tenths
percent  shall  be deposited as prescribed by subdivision (d) of section
three hundred one-j of this article,  (ii)  eighteen  percent  shall  be
deposited  and disposed of pursuant to section one hundred seventy-one-a
of this chapter in the general fund, (iii) eight and six  hundred  forty
thousandths percent shall be deposited in such mass transportation oper-
ating  assistance  fund as prescribed in the aforestated manner and (iv)
ten and five hundred sixty thousandths percent shall be deposited in the
revenue accumulation fund. Except as otherwise provided, of  all  taxes,
interest  and  penalties  collected or received on or after April first,
nineteen hundred ninety-six, and before January first, nineteen  hundred
ninety-seven  from the taxes imposed by sections three hundred one-a and
three hundred one-e of  this  article,  (i)  initially  sixty-three  and
three-tenths  percent  shall  be deposited, as prescribed by subdivision
(d) of section three hundred one-j of this article, (ii)  seventeen  and
four-tenths  percent shall be deposited and disposed of pursuant to such
section one hundred seventy-one-a of this chapter in  the  general  fund
and  (iii)  nineteen and three-tenths percent shall be deposited in such
mass transportation operating  assistance  fund  as  prescribed  in  the
aforestated  manner.  Except as otherwise provided, of all taxes, inter-
est and penalties collected or received on or after January first, nine-
teen hundred ninety-seven and before  January  first,  nineteen  hundred
ninety-eight  from the taxes imposed by sections three hundred one-a and
three hundred one-e of this article, (i) initially  sixty-six  and  two-
tenths  percent  shall be deposited, as prescribed by subdivision (d) of
section three hundred one-j of this article, (ii) fourteen and  one-half
percent  shall be deposited and disposed of pursuant to such section one

A. 3084                             5

hundred seventy-one-a of this chapter in  the  general  fund  and  (iii)
nineteen and three-tenths percent shall be deposited in such mass trans-
portation  operating  assistance  fund  as prescribed in the aforestated
manner.  Except as otherwise provided, of all taxes, interest and penal-
ties  collected  or received on or after January first, nineteen hundred
ninety-eight and before April first, nineteen hundred  ninety-nine  from
the  taxes  imposed  by  sections  three hundred one-a and three hundred
one-e of this article, (i) initially sixty-eight and  one-tenth  percent
shall  be  deposited,  as prescribed by subdivision (d) of section three
hundred one-j of this article, (ii) twelve and four-tenths percent shall
be deposited and disposed of pursuant to such section one hundred seven-
ty-one-a of this chapter in the general  fund  and  (iii)  nineteen  and
one-half  percent shall be deposited in such mass transportation operat-
ing assistance fund as prescribed in the aforestated manner.  Except  as
otherwise  provided,  of  all taxes, interest and penalties collected or
received on or after  April  first,  nineteen  hundred  ninety-nine  AND
BEFORE  APRIL  FIRST,  TWO  THOUSAND  NINE,  from  the  taxes imposed by
sections three hundred one-a and three hundred one-e  of  this  article,
(i) initially sixty-nine and eight-tenths percent shall be deposited, as
prescribed  by  subdivision  (d)  of section three hundred one-j of this
article, (ii) ten  and  seven-tenths  percent  shall  be  deposited  and
disposed  of  pursuant to such section one hundred seventy-one-a of this
chapter in the general fund and  (iii)  nineteen  and  one-half  percent
shall be deposited in such mass transportation operating assistance fund
as  prescribed  in the aforestated manner. Except as otherwise provided,
of all taxes, interest and penalties collected or received on  or  after
April  first,  two  thousand  one,  from the taxes imposed by [sections]
SECTION three hundred one-a [and three hundred one-e] of  this  article,
(i)  initially  eighty  and  three-tenths percent shall be deposited, as
prescribed by subdivision (d) of section three  hundred  one-j  of  this
article and (ii) nineteen and seven-tenths percent shall be deposited in
such  mass transportation operating assistance fund as prescribed in the
aforestated manner.
  Provided, further, that on or before  the  twenty-fifth  day  of  each
month  commencing  with October, nineteen hundred ninety and terminating
with the month of March, two thousand one, the comptroller shall  deduct
the  amount  of  six  hundred  twenty-five thousand dollars prior to any
deposit or disposition of the taxes, interest and penalties collected or
received pursuant to such sections three hundred one-a and three hundred
one-e and shall pay such amount to the state treasury to the  credit  of
the  general  fund. Provided, further that on or before the twenty-fifth
day of each month commencing with April, two  thousand  one,  the  comp-
troller  shall  deduct  the  amount  of six hundred twenty-five thousand
dollars prior to any deposit or disposition of the taxes, interest,  and
penalties  collected  or  received  pursuant  to such [sections] SECTION
three hundred one-a [and three hundred one-e]  and  shall  deposit  such
amount  in  the  dedicated  fund accounts pursuant to subdivision (d) of
section three hundred one-j of this  article.  Provided,  further,  that
commencing  January  fifteenth,  nineteen  hundred ninety-one, and on or
before the tenth day of March and the fifteenth day of June and  Septem-
ber  of such year, the commissioner shall, based on information supplied
by taxpayers and other appropriate sources, estimate the amount  of  the
utility credit authorized by section three hundred one-d of this article
which has been accrued to reduce tax liability under section one hundred
eighty-six-a  of this chapter during the period covered by such estimate
and certify to the state comptroller such estimated  amount.  The  comp-

A. 3084                             6

troller  shall  forthwith,  after receiving such certificate, deduct the
amount of such credit so certified by  the  commissioner  prior  to  any
deposit or disposition of the taxes, interest and penalties collected or
received pursuant to such sections three hundred one-a and three hundred
one-e and shall pay such amount so certified and deducted into the state
treasury to the credit of the general fund. As soon as practicable after
April  first,  nineteen  hundred ninety-one, nineteen hundred ninety-two
and nineteen hundred ninety-three, but before  June  fifteenth  of  each
such  year,  the  commissioner shall determine the amount of the utility
tax credit which has been actually used to reduce  tax  liability  under
such  section  one hundred eighty-six-a and shall certify the difference
between such actual amount  and  the  earlier  estimated  amount.  Also,
subsequently, during the fiscal year when the commissioner becomes aware
of  changes  or  modifications  with respect to actual credit usage, the
commissioner shall,  as  soon  as  practicable,  issue  a  certification
setting  forth  the  amount  of any required adjustment to the amount of
actual credit usage previously certified. After  receiving  the  certif-
icate of the commissioner with respect to actual credit usage or modifi-
cation  of the same, the comptroller shall forthwith adjust general fund
receipts and the revenues to be deposited  or  disposed  of  under  this
article  to reflect the difference so certified by the commissioner. The
commissioner shall not be liable for any overestimate  or  underestimate
of the amount of the utility credit which has been accrued to reduce tax
liability  under  such  section  one hundred eighty-six-a. Nor shall the
commissioner be liable  for  any  inaccuracy  in  any  certificate  with
respect  to  the  amount  of  such  credit actually used or any required
adjustment with respect to actual credit  usage,  but  the  commissioner
shall  as  soon  as  practicable after discovery of any error adjust the
next certification under this section to reflect any such error.
  On or before July thirty-first, nineteen hundred ninety-two and on  or
before July thirty-first, nineteen hundred ninety-three, the commission-
er  shall  conduct  the  following  reconciliation  with  respect to the
preceding fiscal year: he shall multiply the total of all taxes,  penal-
ties  and  interest, after refunds and reimbursements, which are derived
from the motor fuel component, the  automotive-type  diesel  motor  fuel
component  and  the  aviation gasoline component by twenty fifty-fifths;
the total of all  taxes,  penalties  and  interest,  after  refunds  and
reimbursements,  which  are  derived  from the nonautomotive-type diesel
motor fuel component (excluding taxes, penalties and interest which  are
derived  from  product with respect to which the credit or reimbursement
provided by section three hundred one-d OF THIS  ARTICLE  is  taken)  by
twenty-fiftieths;  and  all taxes, penalties and interest, after refunds
and reimbursements, which are derived from the residual petroleum  prod-
uct component (excluding taxes, penalties and interest which are derived
from  product with respect to which the credit or reimbursement provided
by section three hundred one-d OF THIS ARTICLE is taken) by  twenty-for-
tieths.  The  products  of  the foregoing multiplications shall be added
together and the resulting sum of such products shall be  compared  with
the  total  of the amounts initially distributed during such fiscal year
with respect to such components (excluding receipts derived from product
with respect to which the credit or reimbursement  provided  by  section
three  hundred  one-d  OF THIS ARTICLE is taken and excluding any amount
which represents a reconciliation adjustment pursuant to this paragraph)
pursuant to section one hundred  seventy-one-a  of  this  chapter  which
represented   thirty-five  percent  of  the  total,  after  refunds  and
reimbursements, of  all  taxes,  penalties  and  interest  collected  or

A. 3084                             7

received  during such fiscal year under sections three hundred one-a and
three hundred one-e OF THIS ARTICLE during the  months  of  such  fiscal
year with respect to such components. The commissioner shall then certi-
fy  the  amount  of  such  difference to the comptroller. If the amounts
initially distributed in such fiscal year are greater than  the  sum  of
such  products,  the comptroller shall withhold an amount equal to twen-
ty-seven and three-tenths percent of  such  difference  from  the  first
moneys  otherwise  payable to the general fund pursuant to this subdivi-
sion and shall pay such amount  to  the  mass  transportation  operating
assistance  fund  to  the credit of the metropolitan mass transportation
operating assistance account and the public transportation systems oper-
ating assistance account thereof  in  the  aforestated  manner.  If  the
amounts  initially distributed in such fiscal year are less than the sum
of such products, the comptroller shall  withhold  an  amount  equal  to
twenty-seven  and three-tenths percent of such difference from the first
moneys otherwise payable to the mass transportation operating assistance
fund pursuant to this subdivision and  shall  pay  such  amount  to  the
general fund.
  When  the  commissioner becomes aware of changes or modifications with
respect to the distribution of revenue under this article,  the  commis-
sioner  shall,  as  soon  as  practicable, issue a certification setting
forth the amount of any required adjustment. After receiving the certif-
icate of the commissioner with respect to  any  adjustments,  the  comp-
troller shall forthwith adjust general fund receipts and the revenues to
be deposited or disposed of under this article to reflect the difference
so  certified  by the commissioner. The commissioner shall not be liable
for any overestimate or underestimate of the amount of the distribution.
Nor shall the commissioner be liable for any inaccuracy in  any  certif-
icate  with  respect  to  the amount of the distribution or any required
adjustment with respect to the distribution, but the commissioner  shall
as  soon  as  practicable  after  discovery of any error adjust the next
certification under this section to reflect any such error.
  Prior to making deposits as provided in this  subdivision,  the  comp-
troller shall retain such amount as the commissioner may determine to be
necessary,  subject  to  the approval of the director of the budget, for
reasonable costs of the department in administering and  collecting  the
taxes  deposited  pursuant  to  this  subdivision  and  for  refunds and
reimbursements with respect to such taxes, out of which the  comptroller
shall pay any refunds or reimbursements of such taxes to which taxpayers
shall be entitled.
  S  4.  This  act  shall take effect immediately and shall apply to any
taxes imposed on or after April 1, 2009.