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

    S. 8                                                        A. 9

                      Second Extraordinary Session

                      S E N A T E - A S S E M B L Y

                              July 30, 2010
                               ___________

IN  SENATE  --  Introduced  by  COMMITTEE ON RULES -- (at request of the
  Governor) -- read twice and ordered printed, and when  printed  to  be
  committed to the Committee on Rules

IN  ASSEMBLY  --  Introduced by COMMITTEE ON RULES -- (at request of the
  Governor) -- read once and referred to the Committee on Ways and Means

AN ACT to amend the tax law, in relation to prohibiting the  sellers  of
  number  two heating oil from passing on any taxes imposed upon sellers
  when such sellers are eligible for a credit, refund  or  reimbursement
  therefor

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

  Section 1. The tax law is amended by adding a new section 35  to  read
as follows:
  S  35.  TAX PASS-THROUGH PROHIBITION. NOTWITHSTANDING ANY PROVISION OF
THIS CHAPTER TO THE CONTRARY, ANY SELLER  OF  DIESEL  MOTOR  FUEL  WHICH
CONSTITUTES  ENHANCED  DIESEL MOTOR FUEL BECAUSE IT HAS A SULFUR CONTENT
OF FIFTEEN PARTS PER MILLION OR LESS MAY NOT PASS ON ANY TAX UNDER  THIS
CHAPTER  TO A CONSUMER WHEN SELLING SUCH PRODUCT AT RETAIL TO THE EXTENT
THE SELLER IS ELIGIBLE FOR A CREDIT, REFUND OR REIMBURSEMENT OF ANY SUCH
TAX WHEN SELLING SUCH FUEL TO A CONSUMER FOR HEATING PURPOSES.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD12311-01-0