Senate Bill S4637

2009-2010 Legislative Session

Relates to the bunker fuel tax exemption for vessels; repealer

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

Do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.
Actions

2009-S4637 (ACTIVE) - Details

See Assembly Version of this Bill:
A5851
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Rpld §301-b sub (a) ¶4, amd §301-b, Tax L

2009-S4637 (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-S4637 (ACTIVE) - Sponsor Memo

2009-S4637 (ACTIVE) - Bill Text download pdf 

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

                                  4637

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 27, 2009
                               ___________

Introduced  by  Sen. SCHNEIDERMAN -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

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

Comments

Open Legislation is a forum for New York State legislation. All comments are subject to review and community moderation is encouraged.

Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity, hate or toxic speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Attempts to intimidate and silence contributors or deliberately deceive the public, including excessive or extraneous posting/posts, or coordinated activity, are prohibited and may result in the temporary or permanent banning of the user. Comment moderation is generally performed Monday through Friday. By contributing or voting you agree to the Terms of Participation and verify you are over 13.

Create an account. An account allows you to sign petitions with a single click, officially support or oppose key legislation, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.