A. 6565 2
state, and in the case of a corporation, one not organized under the
laws of this state.
S 3. Paragraph (e) of subdivision 7 of section 38 of the highway law,
as amended by chapter 196 of the laws of 1981 and as relettered by chap-
ter 153 of the laws of 1984, is amended to read as follows:
(e) No such certificate approving or authorizing the first partial
payment or any final payment to a foreign contractor shall be made
unless such contractor shall furnish satisfactory proof that all taxes
due the state tax commission by such contractor, under the provisions of
or pursuant to a law enacted pursuant to the authority of article nine,
[nine-a] NINE-A, [twelve-a] TWELVE-A, [sixteen, sixteen-a, twenty-one,]
twenty-two, [twenty-three,] twenty-eight, twenty-nine or thirty of the
tax law [or article two-E of the general city law] have been paid. The
certificate of the state tax commission to the effect that all such
taxes have been paid shall be, for purpose of this paragraph, conclusive
proof of the payment of such taxes. The term "foreign contractor" as
used in this subdivision means, in the case of an individual, a person
who is not a resident of this state, in the case of a partnership, one
having one or more partners not a resident of this state, and in the
case of a corporation, one not organized under the laws of this state.
S 4. Paragraph (c) of subdivision 1 and subdivision 9 of section 385
of the public authorities law, paragraph (c) of subdivision 1 as amended
by chapter 129 of the laws of 1995, subdivision 9 as added by chapter 56
of the laws of 1993, are amended to read as follows:
(c) Such obligations shall be issued or incurred with the approval of
the director of the budget and shall be special obligations of the
authority secured by and payable solely out of amounts appropriated by
the legislature as authorized pursuant to section eighty-nine-b of the
state finance law without recourse against any other assets, revenues or
funds of or other payments due to the authority. Upon payments of such
appropriated amounts from the fund established pursuant to section
eighty-nine-b of the state finance law to the account of the authority,
such funds may be pledged by the authority to secure its bonds, notes
and other obligations authorized by paragraph (b) of this subdivision
and shall be held free and clear of any claim by any person arising out
of or in connection with articles twelve-A[,] AND thirteen-A [and twen-
ty-one] of the tax law. Without limiting the generality of the foregoing
and without limiting the rights and duties of the commissioner of taxa-
tion and finance under articles twelve-A[,] AND thirteen-A [and twenty-
one] of the tax law, no taxpayer, or any other person, including the
state, shall have any right or claim against the authority or any of its
bondholders to any moneys appropriated and transferred from the dedi-
cated highway and bridge trust fund established by section eighty-nine-b
of the state finance law for or in respect of a refund, rebate, credit,
reimbursement or other repayment of taxes paid under such articles of
the tax law.
9. Nothing contained in this section shall be deemed to restrict the
right of the state to amend, repeal, modify or otherwise alter statutes
imposing or relating to any taxes or fees, including the taxes imposed
pursuant to section two hundred eighty-four[, articles] AND ARTICLE
thirteen-A [and twenty-one] of the tax law and fees imposed by section
four hundred one of the vehicle and traffic law. The authority shall not
include within any resolution, contract or agreement with holders of the
bonds, notes and other obligations issued under this title any provision
which provides that a default occurs as a result of the state exercising
A. 6565 3
its right to amend, repeal, modify or otherwise alter any such taxes and
fees.
S 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of
the state finance law is REPEALED.
S 6. The twentieth and twenty-sixth subdivisions of section 171 of the
tax law, the twentieth subdivision as amended by chapter 282 of the laws
of 1986, the twenty-sixth subdivision as amended by chapter 61 of the
laws of 1989, paragraph a of the twenty-sixth subdivision as amended by
section 1 of subpart D of part V1 of chapter 57 of the laws of 2009, are
amended to read as follows:
Twentieth. Have authority, of his own motion, to abate any small
unpaid balance of an assessment of tax, or any liability in respect
thereof, under articles twelve-A, eighteen, OR twenty [or twenty-one] of
this chapter, if such commissioner determines under uniform rules
prescribed by him that the administration and collection costs involved
would not warrant collection of the amount due. He may also abate, of
his own motion, the unpaid portion of the assessment of any of such
taxes, or any liability in respect thereof, which is excessive in
amount, or is assessed after the expiration of the period of limitation
properly applicable thereto, or is erroneously or illegally assessed. No
claim for abatement under this subdivision shall be filed for any of
such taxes.
Twenty-sixth. a. Set the overpayment and underpayment rates of inter-
est for purposes of articles twelve-A, eighteen, AND twenty [and twen-
ty-one] of this chapter. Such rates shall be the overpayment and under-
payment rates of interest set pursuant to subsection (e) of section one
thousand ninety-six of this chapter, but the underpayment rate shall not
be less than seven and one-half percent per annum. Any such rates set by
such commissioner shall apply to taxes, or any portion thereof, which
remain or become due or overpaid (other than overpayments under such
article twenty and not including reimbursements, if any, under any of
such articles) on or after the date on which such rates become effective
and shall apply only with respect to interest computed or computable for
periods or portions of periods occurring in the period during which such
rates are in effect. In computing the amount of any interest required to
be paid under such articles by such commissioner or by the taxpayer, or
any other amount determined by reference to such amount of interest,
such interest and such amount shall be compounded daily.
b. Cross-reference. For provisions relating to the power of the
commissioner of taxation and finance to abate small amounts of interest,
see subdivision twentieth of this section.
S 7. Subdivision 1 of section 171-a of the tax law, as amended by
section 1 of part R of chapter 60 of the laws of 2004, is amended to
read as follows:
1. All taxes, interest, penalties and fees collected or received by
the commissioner or the commissioner's duly authorized agent under arti-
cles nine (except section one hundred eighty-two-a thereof and except as
otherwise provided in section two hundred five thereof), nine-A,
twelve-A (except as otherwise provided in section two hundred eighty-
four-d thereof), thirteen, thirteen-A (except as otherwise provided in
section three hundred twelve thereof), eighteen, nineteen, twenty
(except as otherwise provided in section four hundred eighty-two there-
of), [twenty-one,] twenty-two, twenty-six, twenty-six-B, twenty-eight
(except as otherwise provided in section eleven hundred two or eleven
hundred three thereof), twenty-eight-A, thirty-one (except as otherwise
provided in section fourteen hundred twenty-one thereof), thirty-two,
A. 6565 4
thirty-three and thirty-three-A of this chapter shall be deposited daily
in one account with such responsible banks, banking houses or trust
companies as may be designated by the comptroller, to the credit of the
comptroller. Such an account may be established in one or more of such
depositories. Such deposits shall be kept separate and apart from all
other money in the possession of the comptroller. The comptroller shall
require adequate security from all such depositories. Of the total
revenue collected or received under such articles of this chapter, the
comptroller shall retain in the comptroller's hands such amount as the
commissioner may determine to be necessary for refunds or reimbursements
under such articles of this chapter [and article ten thereof] out of
which amount the comptroller shall pay any refunds or reimbursements to
which taxpayers shall be entitled under the provisions of such articles
of this chapter [and article ten thereof]. The commissioner and the
comptroller shall maintain a system of accounts showing the amount of
revenue collected or received from each of the taxes imposed by such
articles. The comptroller, after reserving the amount to pay such
refunds or reimbursements, shall, on or before the tenth day of each
month, pay into the state treasury to the credit of the general fund all
revenue deposited under this section during the preceding calendar month
and remaining to the comptroller's credit on the last day of such
preceding month, (i) except that the comptroller shall pay to the state
department of social services that amount of overpayments of tax imposed
by article twenty-two of this chapter and the interest on such amount
which is certified to the comptroller by the commissioner as the amount
to be credited against past-due support pursuant to subdivision six of
section one hundred seventy-one-c of this chapter, (ii) and except that
the comptroller shall pay to the New York state higher education
services corporation and the state university of New York or the city
university of New York respectively that amount of overpayments of tax
imposed by article twenty-two of this chapter and the interest on such
amount which is certified to the comptroller by the commissioner as the
amount to be credited against the amount of defaults in repayment of
guaranteed student loans and state university loans or city university
loans pursuant to subdivision five of section one hundred seventy-one-d
and subdivision six of section one hundred seventy-one-e of this chap-
ter, (iii) and except further that, notwithstanding any law, the comp-
troller shall credit to the revenue arrearage account, pursuant to
section ninety-one-a of the state finance law, that amount of overpay-
ment of tax imposed by article nine, nine-A, twenty-two, thirty, thir-
ty-A, thirty-B, thirty-two or thirty-three of this chapter, and any
interest thereon, which is certified to the comptroller by the commis-
sioner as the amount to be credited against a past-due legally enforcea-
ble debt owed to a state agency pursuant to paragraph (a) of subdivision
six of section one hundred seventy-one-f of this article, provided,
however, he shall credit to the special offset fiduciary account, pursu-
ant to section ninety-one-c of the state finance law, any such amount
creditable as a liability as set forth in paragraph (b) of subdivision
six of section one hundred seventy-one-f of this article, (iv) and
except further that the comptroller shall pay to the city of New York
that amount of overpayment of tax imposed by article nine, nine-A, twen-
ty-two, thirty, thirty-A, thirty-B, thirty-two, or thirty-three of this
chapter and any interest thereon that is certified to the comptroller by
the commissioner as the amount to be credited against city of New York
tax warrant judgment debt pursuant to section one hundred seventy-one-1
of this article, (v) and except further that the comptroller shall pay
A. 6565 5
to a non-obligated spouse that amount of overpayment of tax imposed by
article twenty-two of this chapter and the interest on such amount which
has been credited pursuant to section one hundred seventy-one-c, one
hundred seventy-one-d, one hundred seventy-one-e, one hundred seventy-
one-f or one hundred seventy-one-l of this article and which is certi-
fied to the comptroller by the commissioner as the amount due such non-
obligated spouse pursuant to paragraph six of subsection (b) of section
six hundred fifty-one of this chapter; and (vi) the comptroller shall
deduct a like amount which the comptroller shall pay into the treasury
to the credit of the general fund from amounts subsequently payable to
the department of social services, the state university of New York, the
city university of New York, or the higher education services corpo-
ration, or the revenue arrearage account or special offset fiduciary
account pursuant to section ninety-one-a or ninety-one-c of the state
finance law, as the case may be, whichever had been credited the amount
originally withheld from such overpayment, and (vii) with respect to
amounts originally withheld from such overpayment pursuant to section
one hundred seventy-one-l of this article and paid to the city of New
York, the comptroller shall collect a like amount from the city of New
York.
S 8. Subdivision (a) of section 301-g of the tax law, as amended by
chapter 170 of the laws of 1994, is amended to read as follows:
(a) Imposition of tax surcharge. In addition to the taxes imposed by
sections three hundred one-a, three hundred one-e, three hundred one-h,
three hundred one-i and three hundred one-j of this article, for taxable
months commencing on or after September first, nineteen hundred ninety
up to and including the month of May, nineteen hundred ninety-four,
there is hereby imposed a tax surcharge for each or any part of a taxa-
ble month at the rate of fifteen percent of the applicable rate of tax
imposed by such sections three hundred one-a, three hundred one-e, three
hundred one-h, three hundred one-i and three hundred one-j of this arti-
cle with respect to the products included in each component of such
taxes imposed by such sections, to be computed on a per quantity basis
(rounded to the nearest hundredth cent per quantity), provided that such
tax surcharge shall not be imposed with respect to kero-jet fuel
included in the kero-jet fuel component under subdivision (c) of section
three hundred one-e OF THIS ARTICLE for taxable months beginning prior
to July first, nineteen hundred ninety-one. Provided further, for taxa-
ble months commencing on or after June first, nineteen hundred ninety-
four up to and including the month of May, nineteen hundred ninety-five,
there is hereby imposed a tax surcharge for each or any part of a taxa-
ble month at the rate of twelve and one-half percent of the applicable
rate of tax imposed by such sections three hundred one-a, three hundred
one-e, three hundred one-h, three hundred one-i and three hundred one-j
of this article with respect to the products included in each component
of such taxes imposed by such sections, to be computed on a per quantity
basis (rounded to the nearest hundredth cent per quantity). Provided
further, for taxable months commencing on or after June first, nineteen
hundred ninety-five up to and including the month of May, nineteen
hundred ninety-six, there is hereby imposed a tax surcharge for each or
any part of a taxable month at the rate of seven and one-half percent of
the applicable rate of tax imposed by such sections three hundred one-a,
three hundred one-e, three hundred one-h, three hundred one-i and three
hundred one-j of this article with respect to the products included in
each component of such taxes imposed by such sections, to be computed on
a per quantity basis (rounded to the nearest hundredth cent per quanti-
A. 6565 6
ty). Provided, further, for taxable months commencing on or after June
first, nineteen hundred ninety-six up to and including the month of May,
nineteen hundred ninety-seven, there is hereby imposed a tax surcharge
for each or any part of a taxable month at the rate of two and one-half
percent of the applicable rate of tax imposed by such sections three
hundred one-a, three hundred one-e, three hundred one-h, three hundred
one-i and three hundred one-j of this article with respect to the
products included in each component of such taxes imposed by such
sections, to be computed on a per quantity basis (rounded to the nearest
hundredth cent per quantity). Provided, further, however, for purposes
of imposition of the tax surcharge with respect to the tax imposed by
section three hundred one-h of this article, the rate of the surcharge
applicable to any calendar quarter during which the rate of the tax
surcharge changes in accordance with the first three sentences of this
subdivision shall be the average of the rates otherwise applicable
pursuant to such first three sentences for each month of such calendar
quarter. In the case of a taxpayer who files returns and pays taxes
under article [twenty-one or article] twenty-one-A of this chapter, as
the case may be, on an annual or other basis other than monthly or quar-
terly, for purposes of imposition of the tax surcharge with respect to
the tax imposed by section three hundred one-h of this article, the rate
of surcharge for a return period which would include a change in such
rate but for this sentence shall be, in the case of taxpayers filing on
an annual basis, equal to the sum of the respective rates otherwise
applicable under this subdivision in each month of the return period
divided by the number of months in the return period, and, in the case
of a taxpayer filing on other than a monthly, quarterly or annual basis,
equal to the sum of the respective rates otherwise applicable under this
subdivision on each of the days of the return period divided by the
number of days in the return period.
S 9. Subdivisions (c) and (d) of section 522 of the tax law, as added
by chapter 170 of the laws of 1994, are amended to read as follows:
(c) Denial, suspension and revocation. The commissioner, for cause,
may deny a license and suspend or revoke any license issued under this
section, after an opportunity for a hearing has been afforded the carri-
er; provided, however, that a license may be denied or it may be
suspended or revoked for failure to file a return as required pursuant
to this article or for nonpayment of moneys due under this article prior
to a hearing. A violation of any of the provisions of this article [or
article twenty-one of this chapter] or of any rule or regulation of the
commissioner promulgated under this article [or such article twenty-one]
shall constitute sufficient cause for the denial, suspension or revoca-
tion of a license. In addition, if the commissioner enters into a coop-
erative agreement with other jurisdictions pursuant to section five
hundred twenty-eight of this article, the commissioner may deny an
application for license where a license previously issued to the appli-
cant is under suspension or revocation by any member jurisdiction and a
license may be revoked or suspended for failure to comply with such
agreement. A denial, revocation or suspension of a license shall be
final unless the applicant or licensee shall, within thirty days after
the giving of notice of such denial, revocation or suspension, petition
the division of tax appeals for a hearing in accordance with article
forty of this chapter. If the commissioner enters into a cooperative
agreement pursuant to such section five hundred twenty-eight, notice of
a hearing shall be given and a hearing held within any time restrictions
prescribed in such agreement.
A. 6565 7
(d) Trip permits. In lieu of the license and decal provided for in
subdivision (a) of this section, any carrier, except as hereinafter
limited, may apply to the commissioner for a trip permit for any quali-
fied motor vehicle to be operated by him OR HER on the public highways
of this state. Application for the trip permit shall be made on a form
prescribed by the commissioner and shall contain such information as the
commissioner shall require. The application shall be accompanied by a
fee of twenty-five dollars for each qualified motor vehicle. Each trip
permit shall be valid for a period of seventy-two hours from the time of
its issuance. The issuance of a trip permit for a qualified motor vehi-
cle shall exempt the carrier from the requirement of filing returns and
payment of the taxes imposed by this article and section three hundred
one-h of this chapter on the operation of such qualified motor vehicle
for the effective period of the permit but no refund application may be
filed on account of trip permit applications. [Provided, however, that
in order for any person liable for the tax to claim such exemption, such
person must retain a copy of the trip permit in his records for the
complete period of time required by section five hundred seven of this
chapter.] A carrier may not apply for more than ten trip permits under
this section during a single calendar year.
S 10. Section 528 of the tax law, as added by chapter 170 of the laws
of 1994, is amended to read as follows:
S 528. Procedure, administration and disposition of revenues. (a)
[General. The provisions of subdivision two of section five hundred six
and sections five hundred seven through five hundred fifteen of this
chapter (excluding sections five hundred eight, five hundred twelve and
five hundred thirteen) shall apply to the provisions of this article
with the same force and effect as if the language of such subdivision
and sections had been incorporated in full into this article and had
expressly referred to the tax under this article, except to the extent
that any such provision is either inconsistent with or not relevant to
this article or inconsistent with a provision of any agreement which the
commissioner enters into pursuant to subdivision (b) of this section,
with such modification as may be necessary to adapt the language of such
provisions to the tax imposed by this article, provided that (1)
notwithstanding such section five hundred ten and subdivision four of
section two thousand six of this chapter, a determination, as provided
in such section five hundred ten, relating to the tax imposed by this
article, shall finally and conclusively fix such tax, unless the person
against whom it is assessed shall, within thirty days after the giving
of notice of such determination, petition the division of tax appeals
for a hearing, or unless the commissioner on the commissioner's own
motion shall redetermine the same; (2) the term "vehicular unit" shall
be read as "qualified motor vehicle"; (3) if the commissioner enters
into a cooperative agreement under this section, the reference in
section five hundred fourteen-a of this chapter to the United States
postmark shall include a postmark made by the Canadian postal service;
and (4) if the commissioner enters into a cooperative agreement under
this section, for purposes of applying subdivision four of section five
hundred fourteen of this chapter, the banks, banking houses or trust
companies which may be designated by the commissioner may include any
such banks, banking houses or trust companies designated or seeking
designation by other member jurisdictions. For purposes of determining
the amount of tax due in accordance with section five hundred ten of
this chapter as incorporated by this subdivision, any return filed
before the last day prescribed for its filing shall be deemed to be
A. 6565 8
filed on such last day. The commissioner is authorized to provide for
the joint administration, in whole or in part, of the tax imposed by
article twenty-one of this chapter and the tax imposed by this article.
(b)] Cooperative agreements. Notwithstanding any inconsistent
provision of law, the commissioner is authorized to enter into a cooper-
ative agreement with other states, the District of Columbia or provinces
or territories of Canada for the administration of the tax imposed by
this article and similar taxes imposed by other member jurisdictions and
for the reporting and payment of tax to a single base state and a
proportional sharing of revenue of taxes relating to fuel use among the
jurisdictions where a qualified motor vehicle is operated. The agreement
may provide for determining the base state for carriers, carriers
records requirements, audit procedures, exchange of information, persons
eligible for tax licensing, defining qualified motor vehicles, determin-
ing if bonding is required and requiring bonds to secure the tax imposed
by this article and similar taxes imposed by other member jurisdictions,
specifying reporting requirements and periods including defining uniform
penalty and interest rates for late reporting, determining methods for
collecting and forwarding of taxes, interest and penalties to another
jurisdiction, notice and timing of hearings and other provisions as will
facilitate the administration of the agreement. The commissioner may,
pursuant to the terms of the agreement, forward to the proper officers
of another member jurisdiction any information in the commissioner's
possession relating to the manufacture, receipt, sale, use, transporta-
tion or shipment of automotive fuel by any person and may share any
information relating to the administration of taxes pursuant to the
agreement with such officers. The commissioner may disclose to the prop-
er officers of another member jurisdiction the location of offices,
motor vehicles and other real and personal property of carriers. The
agreement may provide for each member jurisdiction to audit the records
of persons based in the member jurisdiction and determine taxes due each
member jurisdiction. The commissioner may adopt rules and regulations
for the administration and enforcement of the agreement. In connection
with the administration of taxes under such a cooperative agreement, the
commissioner may enter into an agreement with other member jurisdictions
and any banks, banking houses, trust companies or other similar insti-
tutions with respect to the payment of any tax, fees, penalty or inter-
est to such banks, banking houses, trust companies or similar insti-
tutions and the filing of returns and reports with such banks, banking
houses, trust companies or similar institutions as agent of the commis-
sioner and such other member jurisdictions. Pursuant to a written agree-
ment made with one or more of the appropriate departments, agencies,
officers or instrumentalities of other jurisdictions, the commissioner
may let contracts for provision of such services to the department and
to one or more of such entities of other jurisdictions; provided, that
provisions shall be made in all such agreements with the participating
governmental entities and in all such contracts let by the commissioner
for the assumption by each of the participating governmental entities of
sole responsibility for its proportionate share of the costs under the
terms of such contract. The commissioner may contract for such services
jointly with and pursuant to a contract let by the appropriate depart-
ment, agency, officer or instrumentality of another jurisdiction;
provided that (1) the commissioner shall approve the proposed terms and
conditions of all such joint governmental contracts, (2) the letting of
such joint governmental contract shall be based on invitation of compet-
itive bids or proposals, and (3) the participation by the department in
A. 6565 9
any such joint contract shall be preceded by an evaluation and finding
in writing by the commissioner that a reasonable potential exists for
the saving of costs by the state, by means of such joint governmental
contract.
[(c)] (B) Rate changes. In the event the rate of tax imposed under
this article or under section three hundred one-h of this chapter or the
rate of surcharge imposed on such tax changes and such change does not
coincide with the beginning of a reporting period, the rates of tax and
surcharge for the reporting period which includes such change shall be
equal to the sum of the respective rates otherwise applicable in each
month of the reporting period divided by the number of months in the
reporting period.
[(d)] (C) Construction. In the event the commissioner, pursuant to the
authority of this article, enters into a cooperative agreement as
provided in this section, the commissioner shall carry out any provision
of such agreement required for continued New York state participation in
such agreement, to the extent not inconsistent with a specific require-
ment of this article or any other provision of the laws and the consti-
tution of the state of New York.
S 11. Section 1815 of the tax law, as amended by section 29 of subpart
I of part V-1 of chapter 57 of the laws of 2009, clause (i) of subpara-
graph (A) of paragraph 1 of subdivision (a) as separately amended by
section 5 of part K-1 of chapter 57 of the laws of 2009, is amended to
read as follows:
S 1815. Highway use and fuel use taxes. - (a) Violations. (1) It shall
be unlawful for any person to:
(A) [(i) Use or cause or permit to be used, any public highway in this
state for the operation of a motor vehicle subject to the provisions of
article twenty-one of this chapter without first applying for and
obtaining the certificate of registration required under such article or
a decal that has been suspended or revoked or that was issued for a
motor vehicle other than the one on which affixed. The operation of any
motor vehicle on any public highway of this state without a decal
required under such article shall be presumptive evidence that a certif-
icate of registration or decal has not been obtained for such motor
vehicle;
(ii)] Use or cause or permit to be used, any public highway in this
state for the operation of a qualified motor vehicle subject to the
provisions of article twenty-one-A of this chapter without first obtain-
ing the license and decal required pursuant to such article or to carry
or cause or permit to be carried upon any qualified motor vehicle a
license or decal which has been suspended or revoked or which was issued
for a qualified motor vehicle other than the one on which carried. The
operation of any qualified motor vehicle on any public highway of this
state without carrying thereon the license or decal required under such
article shall be presumptive evidence that a license or decal has not
been obtained for such qualified motor vehicle;
(B) [Operate, or cause or permit to be operated, on any public highway
any motor vehicle subject to the provisions of article twenty-one of
this chapter having an actual gross or unloaded weight in excess of the
gross or unloaded weight set forth on the certificate of registration
issued for such motor vehicle;
(C)] Fail to deliver or surrender, pursuant to the provisions of arti-
cle twenty-one or twenty-one-A of this chapter or any rule or regulation
promulgated by the commissioner, a certificate of registration or
A. 6565 10
license or decal to such commissioner, or any person directed by such
commissioner to take possession thereof;
[(D)] (C) Fail to keep records of operations of motor vehicles or
qualified motor vehicles as the commissioner shall prescribe;
[(E)] (D) Violate any other provision of article twenty-one or twen-
ty-one-A of this chapter or any rule or regulation promulgated there-
under.
(2) Any person who violates any provision of this subdivision, upon a
first conviction shall be subject to a fine of not less than one hundred
dollars or more than two hundred fifty dollars; and upon a second or
subsequent conviction to a fine of not less than two hundred fifty
dollars or more than five hundred dollars or by imprisonment for not
more than ten days. Except as otherwise provided by law such a violation
shall not be a crime and the penalty or punishment imposed therefor
shall not be deemed for any purpose a penal or criminal penalty or
punishment and shall not impose any disability upon or affect or impair
the credibility as a witness, or otherwise, of any person convicted
thereof.
(3) For the purposes of conferring jurisdiction upon courts and police
officers, and on the officers specified in subdivision four of section
2.10 of the criminal procedure law and on judicial officers generally,
such violations shall be deemed traffic infractions and for such purpose
only all provisions of law relating to traffic infractions shall apply
to such violations; provided, however, that the commissioner of motor
vehicles, any hearing officer appointed by him OR HER, or any adminis-
trative tribunal authorized to hear and determine any charges or
offenses which are traffic infractions shall not have jurisdiction of
such infractions.
(4) Upon the conviction of any person for a violation of any of the
provisions of this subdivision, the trial court or the clerk thereof
shall within forty-eight hours certify the facts of the case to the
commissioner and such certificate shall be presumptive evidence of the
facts recited therein. If any such conviction shall be reversed upon
appeal therefrom, the person whose conviction has been so reversed may
serve upon the commissioner a certified copy of the order of reversal
and the commissioner shall thereupon record the same.
(b) An official weigh slip or ticket issued and certified by any truck
weigher in the employ of the department of transportation or by any duly
licensed weight master shall constitute prima facie evidence of the
information therein set forth and of the operation of the vehicle there-
in described upon a public highway and shall be admissible before any
court in any violation proceeding or criminal proceeding.
S 12. Paragraph (c) of subdivision 4-a of section 510 of the vehicle
and traffic law, as added by section 10 of part J of chapter 62 of the
laws of 2003, is amended to read as follows:
(c) Upon receipt of notification from a traffic and parking violations
agency of the failure of a person to appear within sixty days of the
return date or new subsequent adjourned date, pursuant to an appearance
ticket charging said person with a violation of:
(i) any of the provisions of this chapter except one for parking,
stopping or standing and except those violations described in paragraphs
(a), (b), (d), (e) and (f) of subdivision two of section three hundred
seventy-one of the general municipal law;
(ii) [section five hundred two or subdivision (a) of section eighteen
hundred fifteen of the tax law;
A. 6565 11
(iii)] section fourteen-f (except paragraph (b) of subdivision four of
section fourteen-f), two hundred eleven or two hundred twelve of the
transportation law; or
[(iv)] (III) any lawful ordinance or regulation made by a local or
public authority relating to traffic (except one for parking, stopping
or standing) or the failure to pay a fine imposed for such a violation
by a traffic and parking violations agency, the commissioner or his or
her agent may suspend the driver's license or privileges of such person
pending receipt of notice from the agency that such person has appeared
in response to such appearance ticket or has paid such fine. Such
suspension shall take effect no less than thirty days from the day upon
which notice thereof is sent by the commissioner to the person whose
driver's license or privileges are to be suspended. Any suspension
issued pursuant to this paragraph shall be subject to the provisions of
paragraph (j-1) of subdivision two of section five hundred three of this
[chapter] TITLE.
S 13. Subdivision 3 of section 514 of the vehicle and traffic law, as
amended by section 11 of part J of chapter 62 of the laws of 2003, is
amended to read as follows:
3. (a) Upon the failure of a person to appear or answer, within sixty
days of the return date or any subsequent adjourned date, or the failure
to pay a fine imposed by a court, pursuant to a summons charging him or
her with a violation of any of the provisions of this chapter (except
one for parking, stopping or standing), [section five hundred two or
five hundred twelve of the tax law,] section fourteen-f, two hundred
eleven or two hundred twelve of the transportation law or of any law,
ordinance, rule or regulation made by a local authority, relating to
traffic (except for parking, stopping or standing), the trial court or
the clerk thereof shall within ten days certify that fact to the commis-
sioner, in the manner and form prescribed by the commissioner, who shall
record the same in his or her office. Thereafter and upon the appearance
of any such person in response to such summons or the receipt of the
fine by the court, the trial court or the clerk thereof shall forthwith
certify that fact to the commissioner, in the manner and form prescribed
by the commissioner; provided, however, no such certification shall be
made unless the court has collected the termination of suspension fee
required to be paid pursuant to paragraph (j-1) of subdivision two of
section five hundred three of this [chapter] TITLE.
(b) Upon the failure of a person to appear or answer, within sixty
days of the return date or any subsequent adjourned date, or the failure
to pay a fine imposed by a traffic and parking violations agency pursu-
ant to a summons charging him or her with a violation of:
(1) any of the provisions of this chapter except one for parking,
stopping or standing and except those violations described in paragraphs
(a), (b), (d), (e) and (f) of subdivision two of section three hundred
seventy-one of the general municipal law;
(2) [section five hundred two or subdivision (a) of section eighteen
hundred fifteen of the tax law;
(3)] section fourteen-f (except paragraph (b) of subdivision four of
section fourteen-f), two hundred eleven or two hundred twelve of the
transportation law; or
[(4)] (3) any lawful ordinance or regulation made by a local or public
authority relating to traffic (except one for parking, stopping or
standing);
the clerk thereof shall within ten days certify that fact to the commis-
sioner, in the manner and form prescribed by the commissioner, who shall
A. 6565 12
record the same in his or her office. Thereafter and upon the appearance
of any such person in response to such summons or the receipt of the
fine by the agency, the traffic and parking violations agency or the
clerk thereof shall forthwith certify that fact to the commissioner, in
the manner and form prescribed by the commissioner; provided, however,
no such certification shall be made unless the traffic and parking
violations agency has collected the termination of suspension fee
required to be paid pursuant to paragraph (j-1) of subdivision two of
section five hundred three of this [chapter] TITLE.
S 14. Subdivision (b) of section 524 of the tax law is REPEALED.
S 15. Subdivision (d) of section 524 of the tax law, as amended by
chapter 309 of the laws of 1996, is amended to read as follows:
(d) Erroneous payment. Whenever the commissioner shall determine that
any moneys received under the provisions of this article were paid in
error, he or she may cause the same to be refunded or credited. Such
moneys received under the provisions of this article which the commis-
sioner shall determine were paid in error, may be refunded or credited
out of funds in the custody of the comptroller to the credit of such
taxes provided an application therefor is filed with the commissioner
within four years from the time the erroneous payment was made[, except
if an agreement under the provisions of section five hundred ten of this
chapter as made applicable to the tax imposed by this article by section
five hundred twenty-eight of this article (extending the period for
determination of tax imposed by this article) is made within the four-
year period for the filing of an application for refund provided for in
this subdivision, the period for filing an application for refund shall
not expire prior to six months after the expiration of the period within
which a determination may be made pursuant to the agreement or any
extension thereof].
S 16. Section 525 of the tax law, as added by chapter 170 of the laws
of 1994, is amended to read as follows:
S 525. Exemptions. (a) General. The provisions of this article shall
not apply to any qualified motor vehicle[:
(1) Which] WHICH is a road roller, tractor crane, truck crane, power
shovel, road building machine, snow plow, road sweeper, sand spreader or
well driller.
[(2) Which is described in section five hundred four of this chapter,
except subdivision four of such section.]
(b) Omnibus carriers. (1) An omnibus carrier shall not be required to
apply for a license and decal or decals for a qualified motor vehicle
which is an omnibus operated on a public highway in this state; except,
if the commissioner enters into a cooperative agreement under subdivi-
sion [(b)] (A) of section five hundred twenty-eight of this article, the
commissioner may, pursuant to such agreement, require such a carrier to
be licensed and obtain such decal or decals with respect to such a vehi-
cle.
(2) The taxes imposed by this article shall not apply to motor fuel
and diesel motor fuel used by an omnibus carrier in the operation of an
omnibus in local transit service in this state, as described under para-
graph (d) of subdivision three of section two hundred eighty-nine-c of
this chapter, pursuant to a certificate of public convenience and neces-
sity issued by the commissioner of transportation of this state or by
the interstate commerce commission of the United States or pursuant to a
contract, franchise or consent between such carrier and a city having a
population of more than one million inhabitants, or any agency of such
city.
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(c) Effect of cooperative agreement. Notwithstanding subdivisions (a)
and (b) of this section, in the event that the commissioner enters into
a cooperative agreement under subdivision [(b)] (A) of section five
hundred twenty-eight of this article, the commissioner may issue a
license and decal or decals with respect to qualified motor vehicles
described in subdivisions (a) and (b) of this section which are based in
this state for the purpose of reporting and payment of tax imposed by
other member jurisdictions with respect to such qualified motor vehi-
cles.
S 17. Section 1825 of the tax law, as amended by section 2 of part E
of chapter 25 of the laws of 2009, is amended to read as follows:
S 1825. Violation of secrecy provisions of the tax law.--Any person
who violates the provisions of subdivision (b) of section twenty-one,
subdivision one of section two hundred two, subdivision eight of section
two hundred eleven, subdivision (a) of section three hundred fourteen,
subdivision one or two of section four hundred thirty-seven, section
four hundred eighty-seven, [subdivision one or two of section five
hundred fourteen,] subsection (e) of section six hundred ninety-seven,
subsection (a) of section nine hundred ninety-four, subdivision (a) of
section eleven hundred forty-six, section twelve hundred eighty-seven,
subdivision (a) of section fourteen hundred eighteen, subsection (a) of
section fourteen hundred sixty-seven, subdivision (a) of section fifteen
hundred eighteen, subdivision (a) of section fifteen hundred fifty-five
of this chapter, and subdivision (e) of section 11-1797 of the adminis-
trative code of the city of New York shall be guilty of a misdemeanor.
S 18. Paragraph (a) of subdivision 3 of section 89-b of the state
finance law, as amended by section 2 of chapter 165 of the laws of 2008,
is amended to read as follows:
(a) The special obligation reserve and payment account shall consist
(i) of all moneys required to be deposited in the dedicated highway and
bridge trust fund pursuant to the provisions of sections two hundred
five, two hundred eighty-nine-e, three hundred one-j, [five hundred
fifteen] and eleven hundred sixty-seven of the tax law, section four
hundred one of the vehicle and traffic law, and section thirty-one of
chapter fifty-six of the laws of nineteen hundred ninety-three, (ii) all
fees, fines or penalties collected by the commissioner of transportation
pursuant to section fifty-two and subdivisions five, eight and twelve of
section eighty-eight of the highway law, subdivision fifteen of section
three hundred eighty-five of the vehicle and traffic law, section [two
of the chapter] NINE OF PART U1 OF CHAPTER SIXTY-TWO of the laws of two
thousand three that amended this paragraph, subdivision (d) of section
three hundred four-a, paragraph one of subdivision (a) and subdivision
(d) of section three hundred five, subdivision six-a of section four
hundred fifteen and subdivision (g) of section twenty-one hundred twen-
ty-five of the vehicle and traffic law, section fifteen of this chapter,
excepting moneys deposited with the state on account of betterments
performed pursuant to subdivision twenty-seven or subdivision thirty-
five of section ten of the highway law, (iii) any moneys collected by
the department of transportation for services provided pursuant to
agreements entered into in accordance with section ninety-nine-r of the
general municipal law, and (iv) any other moneys collected therefor or
credited or transferred thereto from any other fund, account or source.
S 19. Paragraph (a) of subdivision 3 of section 89-b of the state
finance law, as amended by section 3 of chapter 165 of the laws of 2008,
is amended to read as follows:
A. 6565 14
(a) The special obligation reserve and payment account shall consist
(i) of all moneys required to be deposited in the dedicated highway and
bridge trust fund pursuant to the provisions of sections two hundred
eighty-nine-e, three hundred one-j, [five hundred fifteen] and eleven
hundred sixty-seven of the tax law, section four hundred one of the
vehicle and traffic law, and section thirty-one of chapter fifty-six of
the laws of nineteen hundred ninety-three, (ii) all fees, fines or
penalties collected by the commissioner of transportation pursuant to
section fifty-two and subdivisions five, eight and twelve of section
eighty-eight of the highway law, subdivision fifteen of section three
hundred eighty-five of the vehicle and traffic law, section fifteen of
this chapter, excepting moneys deposited with the state on account of
betterments performed pursuant to subdivision twenty-seven or subdivi-
sion thirty-five of section ten of the highway law, (iii) any moneys
collected by the department of transportation for services provided
pursuant to agreements entered into in accordance with section ninety-
nine-r of the general municipal law, and (iv) any other moneys collected
therefor or credited or transferred thereto from any other fund, account
or source.
S 20. Subdivision 4 of section 2006 of the tax law, as amended by
chapter 170 of the laws of 1994, is amended to read as follows:
4. To provide a hearing as a matter of right, to any petitioner upon
such petitioner's request, pursuant to such rules, regulations, forms
and instructions as the tribunal may prescribe, unless a right to such a
hearing is specifically provided for, modified or denied by another
provision of this chapter. Where such a request is made by a person
seeking review of taxes determined or claimed to be due under this chap-
ter, the liability of such person shall become finally and irrevocably
fixed, unless such person, within ninety days from the time such liabil-
ity is assessed, shall petition the division of tax appeals for a hear-
ing to review such liability [except that, as provided in subdivision
(a) of section five hundred twenty-eight of this chapter, a determi-
nation relating to the tax imposed by article twenty-one-A of this chap-
ter shall finally and irrevocably fix such tax unless the person against
whom it is assessed shall petition the division of tax appeals for a
hearing within thirty days after the giving of notice of such determi-
nation].
S 21. This act shall take effect immediately; provided, however, that
the amendments to paragraph (a) of subdivision 3 of section 89-b of the
state finance law made by section eighteen of this act shall be subject
to the expiration and reversion of such paragraph pursuant to section 13
of part U1 of chapter 62 of the laws of 2003, as amended, when upon such
date the provisions of section nineteen of this act shall take effect.