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Senate Bill S5074

2017-2018 Legislative Session

Relates to authorizing the tax commissioner to calculate tax rate for motor fuel and diesel motor fuel in Nassau and Suffolk counties

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Sponsored By

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

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2017-S5074 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §1111, Tax L

2017-S5074 (ACTIVE) - Summary

Authorizes and directs the tax commissioner to calculate tax rate for motor fuel and diesel motor fuel in Nassau and Suffolk counties if the commissioner determines the price of motor fuel and diesel motor fuel does not result in the payment of sales tax refunds based on the prepayment amount.

2017-S5074 (ACTIVE) - Sponsor Memo

2017-S5074 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5074
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                               March 7, 2017
                                ___________
 
 Introduced  by  Sen.  BOYLE  -- 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 motor fuel and diesel tax in
   Nassau and Suffolk counties
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section  1.  Paragraph 2 of subdivision (e) of section 1111 of the tax
 law, as amended by section 1 of part LL of chapter 59  of  the  laws  of
 2014, is amended to read as follows:
   (2)  (i) Where the motor fuel is imported, manufactured or sold in, or
 diesel motor fuel is sold or used in the region referred to in  subpara-
 graph  (i)  of paragraph one of this subdivision, the tax required to be
 prepaid pursuant to section eleven hundred two of this article  on  each
 gallon of such fuel shall be seventeen and one-half cents.
   (ii)  Where motor fuel is imported, manufactured or sold in, or diesel
 motor fuel is sold or used in the region  referred  to  in  subparagraph
 (ii)  of  paragraph  one  of  this  subdivision,  the tax required to be
 prepaid pursuant to section eleven hundred two of this article  on  each
 gallon  of such fuel shall be twenty-one cents.  EXCEPT WHEN THE COMMIS-
 SIONER DETERMINES THAT THE PRICE OF MOTOR  FUEL  OR  DIESEL  MOTOR  FUEL
 RESULTS  IN  THE PAYMENT OF SALES TAX REFUNDS BASED ON THE AMOUNT OF THE
 PREPAYMENT PROVIDED FOR IN THIS SECTION, THE COMMISSIONER, BASED ON SUCH
 DETERMINATION, IS AUTHORIZED AND EMPOWERED TO  PRESCRIBE  FROM  TIME  TO
 TIME, THE AMOUNT OF TAX PREPAYMENT PROVIDED BY THIS SUBPARAGRAPH FOR THE
 SECOND  REGION TO BE COLLECTED UPON EACH GALLON OF MOTOR FUEL AND DIESEL
 MOTOR FUEL SOLD AT RETAIL IN THE SECOND REGION. SUCH CALCULATION BY  THE
 COMMISSIONER  SHALL  BE  BASED ON THE AVERAGE RETAIL SALES IN THE SECOND
 REGION. THE COMMISSIONER SHALL DETERMINE  A  PREPAYMENT  RATE  WHICH  IS
 APPROXIMATELY  EQUAL  TO THE PERCENTAGE OF THE PREPAYMENT RATE OTHERWISE
 APPLICABLE WITHOUT CAUSING REFUNDS, BASED ON THE AMOUNT OF  TAX  PREPAY-
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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