Senate Bill S4580

2017-2018 Legislative Session

Creates the federal tax elimination supplemental tax to take effect if the federal fuel tax rate is reduced below 5 cents per gallon

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2017-S4580 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Add §284-b, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S5895
2013-2014: S3290
2015-2016: S3078

2017-S4580 (ACTIVE) - Summary

Creates the federal tax elimination supplemental tax to take effect if the federal fuel tax rate is reduced below 5 cents per gallon.

2017-S4580 (ACTIVE) - Sponsor Memo

2017-S4580 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4580
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 21, 2017
                                ___________
 
 Introduced  by  Sen. KRUEGER -- 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 the creation of the  federal
   tax elimination supplemental tax
 
   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  284-b  to
 read as follows:
   §  284-B.  FEDERAL TAX ELIMINATION SUPPLEMENTAL TAX. 1. IF THE FEDERAL
 FUEL TAX IS BELOW THE RATE OF FIVE CENTS PER  GALLON,  THERE  IS  HEREBY
 LEVIED  AND  IMPOSED  AN  EXCISE TAX OF NINE CENTS PER GALLON UPON MOTOR
 FUEL (A) IMPORTED INTO OR CAUSED TO BE IMPORTED  INTO  THE  STATE  BY  A
 DISTRIBUTOR  FOR USE, DISTRIBUTION, STORAGE OR SALE IN THE STATE OR UPON
 MOTOR FUEL WHICH IS PRODUCED, REFINED, MANUFACTURED OR COMPOUNDED  BY  A
 DISTRIBUTOR  IN THE STATE (WHICH ACTS SHALL HEREINAFTER IN THIS SUBDIVI-
 SION BE ENCOMPASSED BY THE PHRASE "IMPORTED OR MANUFACTURED") OR (B)  IF
 THE  TAX  HAS NOT BEEN IMPOSED PRIOR TO ITS SALE IN THIS STATE, WHICH IS
 SOLD BY A DISTRIBUTOR (WHICH ACT, IN CONJUNCTION WITH THE ACTS DESCRIBED
 IN PARAGRAPH (A) OF THIS SUBDIVISION, SHALL HEREINAFTER IN THIS  ARTICLE
 BE  ENCOMPASSED  BY THE PHRASE "IMPORTED, MANUFACTURED OR SOLD"), EXCEPT
 WHEN IMPORTED, MANUFACTURED OR SOLD UNDER CIRCUMSTANCES  WHICH  PRECLUDE
 THE  COLLECTION  OF SUCH TAX BY REASON OF THE UNITED STATES CONSTITUTION
 AND OF LAWS OF THE  UNITED  STATES  ENACTED  PURSUANT  THERETO  OR  WHEN
 IMPORTED  OR  MANUFACTURED BY AN ORGANIZATION DESCRIBED IN PARAGRAPH ONE
 OR TWO OF SUBDIVISION (A) OF SECTION  ELEVEN  HUNDRED  SIXTEEN  OF  THIS
 CHAPTER  OR  A HOSPITAL INCLUDED IN THE ORGANIZATIONS DESCRIBED IN PARA-
 GRAPH FOUR OF SUCH SUBDIVISION FOR ITS OWN USE OR CONSUMPTION AND EXCEPT
 KERO-JET FUEL WHEN IMPORTED OR MANUFACTURED BY AN AIRLINE FOR USE IN ITS
 AIRPLANES. PROVIDED, FURTHER, NO MOTOR FUEL SHALL  BE  INCLUDED  IN  THE
 MEASURE  OF  THE TAX UNLESS IT SHALL HAVE PREVIOUSLY COME TO REST WITHIN
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

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