S T A T E O F N E W Y O R K
________________________________________________________________________
9968
I N A S S E M B L Y
April 27, 2012
___________
Introduced by M. of A. GIBSON -- read once and referred to the Committee
on Agriculture
AN ACT to amend the agriculture and markets law, in relation to requir-
ing the posting of the taxes imposed upon each gallon of motor fuel
and Diesel motor fuel used in a motor vehicle or motorboat
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Paragraph a of subdivision 5 of section 192 of the agricul-
ture and markets law, as amended by chapter 101 of the laws of 1986, is
amended to read as follows:
a. It shall be unlawful for any person, firm or corporation to sell or
offer for sale at retail for use in internal combustion engines in motor
vehicles or motorboats any motor fuel OR DIESEL MOTOR FUEL, AS DEFINED
IN SECTION TWO HUNDRED EIGHTY-TWO OF THE TAX LAW, unless such seller
shall:
(i) post and keep posted on the dispensing device from which such
motor fuel OR DIESEL MOTOR FUEL is sold or offered for sale a sign or
placard, at least twelve inches in height and at least twelve inches in
width, stating clearly and legibly with the whole cent numerals at least
nine inches in height and at least two inches in width, the selling
price per gallon of such motor fuel. SUCH SIGN OR PLACARD SHALL ALSO,
CLEARLY AND LEGIBLY, SEPARATELY STATE EACH FEDERAL, STATE AND LOCAL TAX
AND FEE INCLUDED IN THE SELLING PRICE PER GALLON OF MOTOR FUEL OR DIESEL
MOTOR FUEL; THE AGGREGATE OF ALL FEDERAL TAXES AND FEES, THE AGGREGATE
OF ALL STATE TAXES AND FEES, AND THE AGGREGATE OF ALL LOCAL TAXES AND
FEES INCLUDED IN THE SELLING PRICE PER GALLON OF MOTOR FUEL OR DIESEL
MOTOR FUEL; AND THE AGGREGATE OF ALL FEDERAL, STATE AND LOCAL TAXES AND
FEES INCLUDED IN THE SELLING PRICE PER GALLON OF MOTOR FUEL OR DIESEL
MOTOR FUEL; or
(ii) where such individual pump or dispensing device dispenses more
than two differently priced grades of motor fuel, only the highest and
lowest selling price per gallon of such motor fuel dispensed therefrom
must be posted thereon in conformance with all other provisions of this
subdivision; PROVIDED, HOWEVER, THAT THE FEDERAL, STATE AND LOCAL TAXES
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15159-01-2
A. 9968 2
AND FEES FOR EACH GRADE OF MOTOR FUEL SHALL BE POSTED IN COMPLIANCE WITH
THE PROVISIONS OF SUBPARAGRAPH (I) OF THIS PARAGRAPH; or
(iii) where a multiple product dispensing device is capable of
dispensing multiple products at multiple prices, then the selling price
per gallon may be posted thereon with numerals at least one-half that
height and one-half that width required by subparagraph (i) of this
paragraph, although numerals representing tenths of a cent may be
displayed at no less than one-half those dimensions which disclose the
selling price per gallon of such motor fuel dispensed therefrom.
The signs [and], selling prices, AND FEDERAL, STATE AND LOCAL TAXES
AND FEES shall be posted so as to be clearly visible to the driver of an
approaching motor vehicle or motorboat. The name, trade name, brand,
mark or symbol, and grade of quality classification, if any of such
motor fuel OR DIESEL MOTOR FUEL shall be permanently imprinted on said
motor fuel OR DIESEL MOTOR FUEL dispensing device. The provisions of
this subdivision shall not apply to a city, county, town or village
which has already enacted and continues in effect a local law, ordi-
nance, rule or regulation in substantial conformity with this subdivi-
sion. The provisions of this subdivision shall be enforced in the coun-
ties outside the city of New York by the county or city director of
weights and measures, as the case may be, and in the city of New York by
the department of consumer affairs. THE COMMISSIONER, BY RULE, SHALL
ESTABLISH THE SIZE OF THE NOTICE OF FEDERAL, STATE AND LOCAL TAXES AND
FEES INCLUDED IN THE SELLING PRICE PER GALLON OF MOTOR FUEL OR DIESEL
MOTOR FUEL.
S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided that, effective immediately, any
rules and regulations necessary to implement the provisions of this act
on its effective date are authorized and directed to be amended, promul-
gated and/or repealed on or before such date.