S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3699
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2019
                                ___________
 
 Introduced by M. of A. PALMESANO, BARCLAY, BLANKENBUSH, GIGLIO, MONTESA-
   NO,  GOODELL -- Multi-Sponsored by -- M. of A. ASHBY, BARNWELL, BRABE-
   NEC, CROUCH, DiPIETRO,  FINCH,  FITZPATRICK,  FRIEND,  HAWLEY,  LALOR,
   LAWRENCE,  McDONOUGH,  B. MILLER, M. L. MILLER, MORINELLO, NORRIS, RA,
   RAIA, STEC, WALSH -- read once and referred to the Committee  on  Ways
   and Means
 
 AN  ACT  to  amend the tax law and the state finance law, in relation to
   providing for the deposit into the dedicated highway and bridge  trust
   fund of a portion of the sales tax revenue from the sale of motor fuel
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1148 of the tax law, as amended by  section  57  of
 part  HH  of  chapter  57  of  the  laws  of 2013, is amended to read as
 follows:
   § 1148. Deposit and disposition of revenue. [All] (A) EXCEPT AS OTHER-
 WISE PROVIDED IN SUBDIVISION (B) OF THIS SECTION,  ALL  taxes,  interest
 and penalties collected or received by the commissioner under this arti-
 cle  shall  be  deposited  and disposed of pursuant to the provisions of
 section one hundred seventy-one-a of this chapter; provided however, the
 comptroller shall on or before the twelfth day of each  month,  pay  all
 such  taxes,  interest  and  penalties  collected under this article and
 remaining to the comptroller's credit in such banks, banking  houses  or
 trust  companies at the close of business on the last day of the preced-
 ing month, into the general fund of the state treasury, except as other-
 wise provided in sections ninety-two-d, ninety-two-h,  and  ninety-two-r
 of the state finance law and sections eleven hundred two, eleven hundred
 four and eleven hundred nine of this article.
   (B)  ONE  CENT  OF THE TAXES COLLECTED OR RECEIVED BY THE COMMISSIONER
 UNDER THIS ARTICLE FOR THE RETAIL SALE OF  EACH  GALLON  OF  MOTOR  FUEL
 SHALL BE DEPOSITED IN THE SPECIAL OBLIGATION RESERVE AND PAYMENT ACCOUNT

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05133-02-9
              

 A. 3699                             2
 
 OF  THE  DEDICATED HIGHWAY AND BRIDGE TRUST FUND, ESTABLISHED BY SECTION
 EIGHTY-NINE-B OF THE STATE FINANCE LAW.
   §  2.  Subdivision  (b)  of  section  1148 of the tax law, as added by
 section one of this act, is amended to read as follows:
   (b) [One cent] TWO CENTS of the taxes collected  or  received  by  the
 commissioner  under  this  article for the retail sale of each gallon of
 motor fuel shall be deposited in  the  special  obligation  reserve  and
 payment  account  of the dedicated highway and bridge trust fund, estab-
 lished by section eighty-nine-b of the state finance law.
   § 3. Subdivision (b) of section 1148 of the tax  law,  as  amended  by
 section two of this act, is amended to read as follows:
   (b)  [Two]  THREE  cents  of  the  taxes  collected or received by the
 commissioner under this article for the retail sale of  each  gallon  of
 motor  fuel  shall  be  deposited  in the special obligation reserve and
 payment account of the dedicated highway and bridge trust  fund,  estab-
 lished by section eighty-nine-b of the state finance law.
   §  4.  Subdivision  (b)  of section 1148 of the tax law, as amended by
 section three of this act, is amended to read as follows:
   (b) [Three] FOUR cents of the  taxes  collected  or  received  by  the
 commissioner  under  this  article for the retail sale of each gallon of
 motor fuel shall be deposited in  the  special  obligation  reserve  and
 payment  account  of the dedicated highway and bridge trust fund, estab-
 lished by section eighty-nine-b of the state finance law.
   § 5. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
 finance  law,  as  amended  by section 7 of part UU of chapter 59 of the
 laws of 2018, 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, ELEVEN HUNDRED FORTY-EIGHT 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  and the commissioner of motor vehicles
 pursuant to section fifty-two, section three hundred twenty-six, 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]
 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 twenty-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, and section one hundred forty-five of  the  transporta-
 tion 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.
   § 6. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
 finance  law,  as  amended  by section 8 of part UU of chapter 59 of the
 laws of 2018, is amended to read as follows:

 A. 3699                             3

   (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, ELEVEN HUNDRED
 FORTY-EIGHT  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
 and  the  commissioner  of motor vehicles pursuant to section fifty-two,
 section three hundred twenty-six, 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  subdivision  thirty-five  of
 section  ten  of  the highway law, and section one hundred forty-five of
 the transportation 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.
   § 7. This act shall take effect April 1, 2020, provided, that:
   (a) section two of this act shall take effect April 1, 2021;
   (b) section three of this act shall take effect April 1, 2022;
   (c) section four of this act shall take effect April 1, 2023; and
   (d)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
 of the state finance law, made by section five of this  act,  shall  not
 affect  the  expiration and reversion of such paragraph and shall expire
 therewith, when upon such date  section  six  of  this  act  shall  take
 effect.