senate Bill S2924

2011-2012 Legislative Session

Relates to exempting dyed Diesel motor fuel used in farming or manufacturing

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Archive: Last Bill Status - In Committee


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Feb 03, 2011 referred to investigations and government operations

Co-Sponsors

S2924 - Details

See Assembly Version of this Bill:
A5751
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยงยง282-a, 283-d, 300 & 301-c, Tax L
Versions Introduced in 2009-2010 Legislative Session:
S5122, A7919

S2924 - Summary

Relates to exempting dyed Diesel motor fuel used in farming or manufacturing.

S2924 - Sponsor Memo

S2924 - Bill Text download pdf

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

                                  2924

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 3, 2011
                               ___________

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

AN ACT to amend the tax law, in relation to exempting dyed Diesel  motor
  fuel used in farming or manufacturing

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

  Section 1. Paragraph (c) of subdivision 3 of section 282-a of the  tax
law,  as added by chapter 302 of the laws of 2006, is amended to read as
follows:
  (c) Limited exemptions for dyed Diesel motor fuel. (i) The tax imposed
by this section shall not apply to: (A) the sale of  dyed  Diesel  motor
fuel  by the importer to a purchaser under the circumstances and subject
to the terms and conditions as follows: (1) the importer  and  purchaser
are  each  registered  under  this  article  as a full Diesel motor fuel
distributor; (2) such importer has imported the  enhanced  Diesel  motor
fuel, which is the subject of the sale, into the state and has dyed such
fuel  to  comply  with  the provisions of 26 USC S 4082(a) and the regu-
lations thereunder, as may  be  amended  from  time  to  time;  (3)  the
purchaser  is a holder of a currently valid direct payment permit issued
pursuant to section two hundred  eighty-three-d  of  this  article;  and
(4)(I)  such  purchaser  is  primarily engaged in the retail heating oil
business and such dyed Diesel motor fuel will be sold by such  purchaser
in  a  retail  sale  to  a consumer for use [solely as] BY THAT CONSUMER
DIRECTLY AND EXCLUSIVELY FOR residential or commercial heating [oil], OR
(II) SUCH DYED DIESEL MOTOR FUEL WILL BE SOLD BY  SUCH  PURCHASER  IN  A
RETAIL  SALE  TO A CONSUMER FOR USE BY THAT CONSUMER DIRECTLY AND EXCLU-
SIVELY IN THE PRODUCTION OF TANGIBLE PERSONAL PROPERTY FOR SALE BY FARM-
ING, BUT ONLY IF ALL OF THAT FUEL IS DELIVERED ON THE FARMING  SITE  AND
IS  CONSUMED OTHER THAN ON THE HIGHWAYS OF THIS STATE (EXCEPT FOR USE OF
THE HIGHWAY TO REACH ADJACENT  FARMLANDS);  PROVIDED,  HOWEVER,  THAT  A

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08917-01-1

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