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Assembly Bill A5851

2009-2010 Legislative Session

Relates to the bunker fuel tax exemption for vessels; repealer

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Archive: Last Bill Status - In Assembly Committee

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2009-A5851 (ACTIVE) - Details

See Senate Version of this Bill:
S4637
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Rpld §301-b sub (a) ¶4, amd §301-b, Tax L

2009-A5851 (ACTIVE) - Summary

Relates to the repeal of the tax exemption for residual petroleum products sold by a business registered as a residual petroleum business to a consumer for exclusive use as a bunker fuel for vessels, or for use by the residual petroleum business as bunker fuel for its own vessels.

2009-A5851 (ACTIVE) - Bill Text download pdf 

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

                                  5851

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 20, 2009
                               ___________

Introduced  by  M.  of  A. GLICK -- Multi-Sponsored by -- M. of A. GOTT-
  FRIED, SWEENEY, WEISENBERG -- read once and referred to the  Committee
  on Ways and Means

AN  ACT  to  amend  the  tax  law,  in  relation  to the bunker fuel tax
  exemption for vessels and repealing certain provisions of the tax  law
  relating thereto

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

  Section 1. Paragraph 4 of subdivision (a) of section 301-b of the  tax
law is REPEALED.
  S  2.  Subdivision  (e)  of  section 301-b of the tax law, as added by
chapter 190 of the laws of 1990, is amended to read as follows:
  (e) Sales of diesel motor fuel [and  residual  petroleum  product]  to
registered  distributors  of  diesel motor fuel [and registered residual
petroleum product businesses].
  [(1)] Diesel motor fuel, which is not enhanced diesel motor fuel, sold
by a person registered under article  twelve-A  of  this  chapter  as  a
distributor of diesel motor fuel to a person registered under such arti-
cle  twelve-A  as  a distributor of diesel motor fuel where such sale is
not a retail sale or a sale  that  involves  a  delivery  at  a  filling
station  or into a repository equipped with a hose or other apparatus by
which such fuel can be dispensed into the fuel tank of a motor vehicle.
  [(2) Residual petroleum product sold by a person registered under this
article as a residual petroleum product business to a person  registered
under  this  article as a residual petroleum product business where such
sale is not a retail sale. Provided, however, that the  commissioner  of
taxation  and  finance may require such documentary proof to qualify for
any exemption provided in this section as the commissioner deems  appro-
priate,  including the expansion of any certifications required pursuant
to section two hundred eighty-five-a or  two  hundred  eighty-five-b  of
this chapter to cover the taxes imposed by this article.]

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01638-01-9

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