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Assembly Bill A10456A

2015-2016 Legislative Session

Relates to highway diesel motor fuel used for farm production

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Archive: Last Bill Status - In Assembly Committee

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Bill Amendments

2015-A10456 - Details

See Senate Version of this Bill:
S7951
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd Part AA §2, Chap 59 of 2015
Versions Introduced in 2017-2018 Legislative Session:
A7716, S6071

2015-A10456 - Summary

Provides that purchasers of highway diesel motor fuel shall be entitled to reimbursement of tax for any payments absorbed by the purchaser in the preceding three years prior to 2015.

2015-A10456 - Bill Text download pdf 

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

    S. 7951                                                 A. 10456

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

                              May 27, 2016
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations and Government Operations

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to the Committee on Ways and Means

AN  ACT  to  amend  the  tax  law, in relation to motor fuel and highway
  diesel motor fuel used for farm production

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

  Section 1. Subdivision (f) of section 301-c of the tax law, as amended
by section 1 of part AA of chapter 59 of the laws of 2015, is amended to
read as follows:
  (f) Motor fuel and highway diesel motor fuel used for farm production.
No more than one thousand five hundred gallons of motor fuel and no more
than  four  thousand  five  hundred gallons of highway diesel motor fuel
purchased in this state in a thirty-day period or a greater amount which
has been given prior clearance by the commissioner, by  a  consumer  for
use  or  consumption directly and exclusively in the production for sale
of tangible personal property by farming, but only if all of such  motor
fuel  or  highway diesel motor fuel is delivered on the farm site and is
consumed other than on the public highways of this state (except for the
use of the public highway to reach adjacent farmlands). This  reimburse-
ment  to such purchaser who used such motor fuel or highway diesel motor
fuel in the manner specified in this subdivision  may  be  claimed  only
where,  (i)  the tax imposed pursuant to this article has been paid with
respect to such motor fuel or highway diesel motor fuel and  the  entire
amount  of  such  tax has been absorbed by such purchaser, and (ii) such
purchaser possesses documentary proof satisfactory to  the  commissioner
evidencing  the absorption by it of the entire amount of the tax imposed
pursuant to this article. Provided, however, that the commissioner shall
require such documentary proof to qualify for any reimbursement  of  tax
provided  by this subdivision as the commissioner deems appropriate. The
commissioner is hereby empowered  to  make  such  provisions  as  deemed

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

2015-A10456A (ACTIVE) - Details

See Senate Version of this Bill:
S7951
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd Part AA §2, Chap 59 of 2015
Versions Introduced in 2017-2018 Legislative Session:
A7716, S6071

2015-A10456A (ACTIVE) - Summary

Provides that purchasers of highway diesel motor fuel shall be entitled to reimbursement of tax for any payments absorbed by the purchaser in the preceding three years prior to 2015.

2015-A10456A (ACTIVE) - Bill Text download pdf 

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

    S. 7951--A                                           A. 10456--A

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

                              May 27, 2016
                               ___________

IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print-
  ed,  and  when  printed  to  be committed to the Committee on Investi-
  gations  and  Government  Operations  --  committee  discharged,  bill
  amended,  ordered reprinted as amended and recommitted to said commit-
  tee

IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once  and  referred
  to  the  Committee  on  Ways  and  Means -- committee discharged, bill
  amended, ordered reprinted as amended and recommitted to said  commit-
  tee

AN  ACT to amend part AA of chapter 59 of the laws of 2015, amending the
  tax law relating to allowing a reimbursement of the petroleum business
  tax for highway diesel motor fuel used in farm production, in relation
  thereto

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

  Section  1.  Section  2  of part AA of chapter 59 of the laws of 2015,
amending the tax law relating to allowing a reimbursement of the  petro-
leum business tax for highway diesel motor fuel used in farm production,
is amended to read as follows:
  S 2. This act shall take effect immediately; AND SHALL APPLY TO USE OR
CONSUMPTION OCCURRING ON OR AFTER JANUARY 1, 2012 AND CONSUMERS OF HIGH-
WAY  DIESEL  MOTOR  FUEL  SHALL BE ENTITLED TO REIMBURSEMENT OF TAX PAID
PURSUANT TO ARTICLE 13-A OF THE TAX LAW;  PROVIDED,  HOWEVER,  THAT  THE
COMMISSIONER  OF  TAXATION  AND  FINANCE SHALL WAIVE THE PRIOR CLEARANCE
REQUIRED UNDER SUBDIVISION (F) OF SECTION 301-C OF THE TAX LAW FOR  SUCH
USE OR CONSUMPTION OCCURRING PRIOR TO THE EFFECTIVE DATE OF THIS ACT, AS
LONG  AS  SUCH  CONSUMERS  PROVIDE DOCUMENTARY PROOF, SUFFICIENT TO SHOW
THAT THE TAX ON THE HIGHWAY DIESEL MOTOR FUEL WAS PAID  FOR  THE  EXEMPT
USE OR CONSUMPTION DURING THE EXEMPT PERIOD.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15487-02-6

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