A. 6652 2
§ 44. HIRE-NY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER, WHICH
IS SUBJECT TO TAX UNDER ARTICLE NINE-A OR TWENTY-TWO OF THIS CHAPTER AND
WHICH CREATES A NEW JOB, SHALL BE ALLOWED A CREDIT AGAINST SUCH TAX. THE
AMOUNT OF THE CREDIT ALLOWED UNDER THIS SECTION SHALL BE EQUAL TO THE
PRODUCT OF 6.85 PERCENT AND THE GROSS WAGES PAID FOR EACH NEW EMPLOYEE.
THE CREDIT SHALL NOT BE MORE THAN FIVE THOUSAND DOLLARS FOR ANY NEW
EMPLOYEE FOR ONE FULL YEAR OF EMPLOYMENT; IF A NEW EMPLOYEE HAS BEEN
HIRED FOR LESS THAN A FULL TAX YEAR THIS AMOUNT SHALL BE PRORATED AND
APPORTIONED TO EACH TAX YEAR BUT SHALL IN NO WAY DECREASE THE FULL THREE
CONSECUTIVE YEARS OF CREDIT ELIGIBILITY. THE TAXPAYER MAY CLAIM THIS
CREDIT FOR EACH NEW EMPLOYEE FOR A PERIOD OF THREE CONSECUTIVE YEARS OF
EMPLOYMENT. THE TAXPAYER MAY OFFSET QUARTERLY ESTIMATED TAX RETURNS WITH
THE AMOUNT OF THIS CREDIT EARNED IN ANY PREVIOUS QUARTER.
(B) UNEMPLOYMENT ENHANCEMENT. FOR CALENDAR YEARS TWO THOUSAND NINETEEN
AND TWO THOUSAND TWENTY IF A NEW EMPLOYEE WAS RECEIVING UNEMPLOYMENT
INSURANCE BENEFITS AT THE TIME OF HIRE, AN ADDITIONAL THREE THOUSAND
DOLLAR CREDIT WILL BE ALLOWED FOR THE FIRST FULL YEAR OF EMPLOYMENT.
(C) DEFINITIONS. AS USED IN THIS SECTION, THE FOLLOWING TERMS SHALL
HAVE THE FOLLOWING MEANINGS:
(1) "NEW EMPLOYEE" SHALL MEAN ANY FULL TIME EMPLOYEE THAT CAUSES THE
TOTAL NUMBER OF EMPLOYEES TO INCREASE ABOVE BASE EMPLOYMENT OR CREDIT
EMPLOYMENT, WHICHEVER IS HIGHER.
(2) "BASE YEAR" SHALL MEAN CALENDAR YEAR TWO THOUSAND NINETEEN.
(3) "BASE EMPLOYMENT" SHALL MEAN THE AVERAGE NUMBER OF FULL TIME
EMPLOYEES OR FULL TIME EQUIVALENT EMPLOYEES DURING THE BASE YEAR. FOR A
NEW BUSINESS, BASE EMPLOYMENT SHALL BEGIN AT ZERO.
(4) "CREDIT EMPLOYMENT" SHALL MEAN BASE EMPLOYMENT PLUS THE NUMBER OF
NEW EMPLOYEES FOR WHICH A CREDIT IS EARNED FOR THE PRIOR TAX YEARS.
(D) REPLACEMENT EMPLOYEES. IF A NEW EMPLOYEE FOR WHICH A CREDIT WAS
EARNED LEAVES THE PAYROLL AND AN EMPLOYEE IS HIRED WHICH BRINGS TOTAL
EMPLOYMENT ABOVE BASE EMPLOYMENT BUT AT OR BELOW CREDIT EMPLOYMENT
LEVEL, THE CREDIT ELIGIBILITY PERIOD FOR SUCH EMPLOYEE SHALL BE THREE
YEARS MINUS THE AMOUNT OF TIME (ROUNDED TO THE NEXT FULL MONTH) THE
EMPLOYER RECEIVED THE CREDIT FOR THE DEPARTING EMPLOYEE.
(E) CREDIT DISALLOWED. NO CREDIT SHALL BE ALLOWED UNDER THIS SECTION
TO A TAXPAYER FOR ANY NEW EMPLOYEE IF THE TAXPAYER CLAIMS ANY OTHER
CREDIT UNDER THIS ARTICLE FOR SUCH NEW EMPLOYEE WHERE THE BASIS OF SUCH
OTHER CREDIT IS AN INCREASE IN EMPLOYMENT.
§ 2. Section 210-B of the tax law is amended by adding a new subdivi-
sion 53 to read as follows:
53. HIRE-NY TAX CREDIT. (A) ALLOWANCE OF CREDIT. A TAXPAYER WILL BE
ALLOWED A CREDIT, TO BE COMPUTED AS PROVIDED IN SECTION FORTY-FOUR OF
THIS CHAPTER, AGAINST THE TAX IMPOSED BY THIS ARTICLE.
(B) APPLICATION OF CREDIT. THE CREDIT ALLOWED UNDER THIS SUBDIVISION
FOR ANY TAXABLE YEAR MAY NOT REDUCE THE TAX DUE FOR SUCH YEAR TO LESS
THAN THE AMOUNT PRESCRIBED IN PARAGRAPH (D) OF SUBDIVISION ONE OF
SECTION TWO HUNDRED TEN OF THIS ARTICLE. HOWEVER, IF THE AMOUNT OF
CREDIT ALLOWED UNDER THIS SUBDIVISION FOR ANY TAXABLE YEAR REDUCES THE
TAX TO SUCH AMOUNT, ANY AMOUNT OF CREDIT THUS NOT DEDUCTIBLE IN SUCH
TAXABLE YEAR WILL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR
REFUNDED IN ACCORDANCE WITH THE PROVISIONS OF SECTION ONE THOUSAND
EIGHTY-SIX OF THIS CHAPTER. PROVIDED, HOWEVER, THE PROVISIONS OF
SUBSECTION (C) OF SECTION ONE THOUSAND EIGHTY-EIGHT OF THIS CHAPTER
NOTWITHSTANDING, NO INTEREST WILL BE PAID THEREON.
§ 3. Section 606 of the tax law is amended by adding a new subsection
(jjj) to read as follows:
A. 6652 3
(JJJ) HIRE-NY TAX CREDIT. (1) A TAXPAYER WILL BE ALLOWED A CREDIT, TO
THE EXTENT ALLOWED UNDER SECTION FORTY-FOUR OF THIS CHAPTER, AGAINST THE
TAX IMPOSED BY THIS ARTICLE.
(2) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, THAT NO INTEREST SHALL BE PAID THEREON.
§ 4. Subparagraph (B) of paragraph 1 of subsection (i) of section 606
of the tax law is amended by adding a new clause (xliv) to read as
follows:
(XLIV) HIRE-NY TAX CREDIT AMOUNT OF CREDIT UNDER
UNDER SUBSECTION (JJJ) SUBDIVISION FIFTY-THREE OF SECTION
TWO HUNDRED TEN-B
§ 5. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2019.
PART B
Section 1. Section 606 of the tax law is amended by adding a new
subsection (kkk) to read as follows:
(KKK) SMALL BUSINESS TAX CREDIT. (1) A QUALIFIED TAXPAYER SHALL BE
ALLOWED A CREDIT AGAINST THE TAX IMPOSED BY THIS ARTICLE EQUAL TO SIX
AND SIXTY-FIVE HUNDREDTHS PERCENT OF QUALIFIED BUSINESS INCOME.
(2) FOR THE PURPOSES OF THIS SUBSECTION, THE TERMS:
(A) "QUALIFIED TAXPAYER" SHALL MEAN A SMALL BUSINESS AS DEFINED BY
SECTION ONE HUNDRED THIRTY-ONE OF THE ECONOMIC DEVELOPMENT LAW AND WHO
HAS NET BUSINESS INCOME OF LESS THAN TWO HUNDRED FIFTY THOUSAND DOLLARS.
(B) "QUALIFIED BUSINESS INCOME" SHALL MEAN TEN PERCENT OF THE BUSINESS
INCOME OF THE TAXPAYER AS DEFINED IN THE LAWS OF THE UNITED STATES.
(3) IF THE AMOUNT OF THE CREDIT ALLOWED UNDER THIS SUBSECTION FOR ANY
TAXABLE YEAR SHALL EXCEED THE TAXPAYER'S TAX FOR SUCH YEAR, THE EXCESS
SHALL BE TREATED AS AN OVERPAYMENT OF TAX TO BE CREDITED OR REFUNDED IN
ACCORDANCE WITH THE PROVISIONS OF SECTION SIX HUNDRED EIGHTY-SIX OF THIS
ARTICLE, PROVIDED, HOWEVER, NO INTEREST SHALL BE PAID THEREON.
§ 2. This act shall take effect immediately and shall apply to taxable
years beginning on or after January 1, 2019.
PART C
Section 1. Subparagraph 1 of paragraph (b) of subdivision 1 of section
210 of the tax law, as amended by section 18 of part T of chapter 59 of
the laws of 2015, is amended to read as follows:
(1) [(i)] The amount prescribed by this paragraph shall be computed
at .15 percent for each dollar of the taxpayer's total business capital,
or the portion thereof apportioned within the state as hereinafter
provided for taxable years beginning before January first, two thousand
sixteen. However, in the case of a cooperative housing corporation as
defined in the internal revenue code, the applicable rate shall be .04
percent until taxable years beginning on or after January first, two
thousand twenty. The rate of tax for subsequent tax years shall be as
follows: .125 percent for taxable years beginning on or after January
first, two thousand sixteen and before January first, two thousand
seventeen; .100 percent for taxable years beginning on or after January
first, two thousand seventeen and before January first, two thousand
eighteen; .075 percent for taxable years beginning on or after January
A. 6652 4
first, two thousand eighteen and before January first, two thousand
nineteen; .050 percent for taxable years beginning on or after January
first, two thousand nineteen and before January first, two thousand
twenty; .025 percent for taxable years beginning on or after January
first, two thousand twenty and before January first, two thousand twen-
ty-one; and zero percent for years beginning on or after January first,
two thousand twenty-one. The rate of tax for a qualified New York
manufacturer shall be .132 percent for taxable years beginning on or
after January first, two thousand fifteen and before January first, two
thousand sixteen, .106 percent for taxable years beginning on or after
January first, two thousand sixteen and before January first, two thou-
sand seventeen, .085 percent for taxable years beginning on or after
January first, two thousand seventeen and before January first, two
thousand eighteen; .056 percent for taxable years beginning on or after
January first, two thousand eighteen and before January first, two thou-
sand nineteen; [.038] AND ZERO percent for taxable years beginning on or
after January first, two thousand nineteen and [before January first,
thousand twenty; .019 percent for taxable years beginning on or after
January first, two thousand twenty and before January first, two thou-
sand twenty-one; and zero percent for years beginning on or after Janu-
ary first, two thousand twenty-one. (ii) In no event shall the amount
prescribed by this paragraph exceed three hundred fifty thousand dollars
for qualified New York manufacturers and for all other taxpayers five
million dollars] THEREAFTER.
§ 2. Paragraph (d) of subdivision 1 of section 210 of the tax law, as
amended by section 12 of part A of chapter 59 of the laws of 2014,
subparagraphs 1 and 2 as amended by section 19 of part T of chapter 59
of the laws of 2015, clause (D) of subparagraph 1 as amended by section
2 and clause (D-1) of subparagraph 1 as added by section 3 of part VV of
chapter 59 of the laws of 2017, is amended to read as follows:
(d) Fixed dollar minimum. (1) (A) The amount prescribed by this para-
graph for New York S corporations, other than New York S corporations
that are qualified New York manufacturers or qualified emerging technol-
ogy companies, will be determined in accordance with the following
table:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 25
more than $100,000 but not over $250,000 $ 50
more than $250,000 but not over $500,000 $ 175
more than $500,000 but not over $1,000,000 $ 300
more than $1,000,000 but not over $5,000,000 $1,000
more than $5,000,000 but not over $25,000,000 $3,000
Over $25,000,000 $4,500
(B) Provided further, the amount prescribed by this paragraph for New
York S corporations that are qualified New York manufacturers, as
defined in subparagraph (vi) of paragraph (a) of this subdivision, and
for New York S corporations that are qualified emerging technology
companies under paragraph (c) of subdivision one of section thirty-one
hundred two-e of the public authorities law regardless of the ten
million dollar limitation expressed in subparagraph one of such para-
graph (c), will be determined in accordance with the following tables.
A. 6652 5
For taxable years beginning on or after January 1, 2015 and before Janu-
ary 1, 2016:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 22
more than $100,000 but not over $250,000 $ 44
more than $250,000 but not over $500,000 $ 153
more than $500,000 but not over $1,000,000 $ 263
more than $1,000,000 but not over $5,000,000 $ 877
more than $5,000,000 but not over $25,000,000 $2,631
Over $25,000,000 $3,947
For taxable years beginning on or after January 1, 2016 and before Janu-
ary 1, 2018:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 21
more than $100,000 but not over $250,000 $ 42
more than $250,000 but not over $500,000 $ 148
more than $500,000 but not over $1,000,000 $ 254
more than $1,000,000 but not over $5,000,000 $ 846
more than $5,000,000 but not over $25,000,000 $2,538
Over $25,000,000 $3,807
For taxable years beginning on or after January 1, 2018 AND BEFORE JANU-
ARY 1, 2019:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 19
more than $100,000 but not over $250,000 $ 38
more than $250,000 but not over $500,000 $ 131
more than $500,000 but not over $1,000,000 $ 225
more than $1,000,000 but not over $5,000,000 $ 750
more than $5,000,000 but not over $25,000,000 $2,250
Over $25,000,000 $3,375
FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY 1, 2019, THE FIXED
DOLLAR MINIMUM TAX IS $0.
(C) Provided further, the amount prescribed by this paragraph for a
qualified New York manufacturer, as defined in subparagraph (vi) of
paragraph (a) of this subdivision, and a qualified emerging technology
company under paragraph (c) of subdivision one of section thirty-one
hundred two-e of the public authorities law regardless of the ten
million dollar limitation expressed in subparagraph one of such para-
graph (c), that is not a New York S corporation, will be determined in
accordance with the following tables. However, with respect to qualified
New York manufacturers, the amounts in these tables will apply in the
case of a combined report only if the combined group satisfies the
requirements to be a qualified New York manufacturer as set forth in
such subparagraph (vi).
A. 6652 6
For tax years beginning on or after January 1, 2015 and before January
1, 2016:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 22
more than $100,000 but not over $250,000 $ 66
more than $250,000 but not over $500,000 $ 153
more than $500,000 but not over $1,000,000 $ 439
more than $1,000,000 but not over $5,000,000 $1,316
more than $5,000,000 but not over $25,000,000 $3,070
Over $25,000,000 $4,385
For tax years beginning on or after January 1, 2016 and before January
1, 2018:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 21
more than $100,000 but not over $250,000 $ 63
more than $250,000 but not over $500,000 $ 148
more than $500,000 but not over $1,000,000 $ 423
more than $1,000,000 but not over $5,000,000 $1,269
more than $5,000,000 but not over $25,000,000 $2,961
Over $25,000,000 $4,230
For tax years beginning on or after January 1, 2018 AND BEFORE JANUARY
1, 2019:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 19
more than $100,000 but not over $250,000 $ 56
more than $250,000 but not over $500,000 $ 131
more than $500,000 but not over $1,000,000 $ 375
more than $1,000,000 but not over $5,000,000 $1,125
more than $5,000,000 but not over $25,000,000 $2,625
Over $25,000,000 $3,750
FOR TAX YEARS BEGINNING ON OR AFTER JANUARY 1, 2019, THE FIXED DOLLAR
MINIMUM TAX IS $0.
(D) Otherwise, for all other taxpayers not covered by clauses (A),
(B), (C) and (D-1) of this subparagraph, the amount prescribed by this
paragraph will be determined in accordance with the following table:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 25
more than $100,000 but not over $250,000 $ 75
more than $250,000 but not over $500,000 $ 175
more than $500,000 but not over $1,000,000 $ 500
more than $1,000,000 but not over $5,000,000 $1,500
more than $5,000,000 but not over $25,000,000 $3,500
more than $25,000,000 but not over $50,000,000 $5,000
more than $50,000,000 but not over $100,000,000 $10,000
A. 6652 7
more than $100,000,000 but not over $250,000,000 $20,000
more than $250,000,000 but not over $500,000,000 $50,000
more than $500,000,000 but not over $1,000,000,000 $100,000
Over $1,000,000,000 $200,000
(D-1) In the case of a REIT or a RIC that is not a captive REIT or
captive RIC, the amount prescribed by this paragraph will be determined
in accordance with the following table:
If New York receipts are: The fixed dollar minimum
tax is:
not more than $100,000 $ 25
more than $100,000 but not over $250,000 $ 75
more than $250,000 but not over $500,000 $ 175
more than $500,000 $ 500
(E) For purposes of this paragraph, New York receipts are the receipts
included in the numerator of the apportionment factor determined under
section two hundred ten-A for the taxable year.
(2) If the taxable year is less than twelve months, the amount of New
York receipts is determined by dividing the amount of the receipts for
the taxable year by the number of months in the taxable year and multi-
plying the result by twelve, and the amount prescribed by this paragraph
shall be reduced by twenty-five percent of the period for which the
taxpayer is subject to tax is more than six months but not more than
nine months and by fifty percent if the period for which the taxpayer is
subject to tax is not more than six months. In the case of a termination
year of a New York S corporation, the sum of the tax computed under this
paragraph for the S short year and for the C short year shall not be
less than the amount computed under this paragraph as if the corporation
were a New York C corporation for the entire taxable year.
§ 3. Subsection (i) of section 601 of the tax law is relettered
subsection (j) and a new subsection (i) is added to read as follows:
(I) MANUFACTURERS. NOTWITHSTANDING THIS OR ANY OTHER SECTION OF THIS
ARTICLE, A PERSON'S LIABILITY FOR TAX UNDER THIS SECTION, IF SUCH
PERSON'S PRIMARY ACTIVITY IS IN HIS OR HER ROLE AS A MANUFACTURER, SHALL
BE ZERO FOR TAXABLE YEARS BEGINNING ON OR AFTER JANUARY FIRST, TWO THOU-
SAND NINETEEN. FOR PURPOSES OF THIS SECTION A PERSON SHALL BE CLASSIFIED
AS A MANUFACTURER IF, HE OR SHE IS PRINCIPALLY ENGAGED IN THE PRODUCTION
OF GOODS BY MANUFACTURING, PROCESSING, ASSEMBLING, REFINING, MINING,
EXTRACTING, FARMING, AGRICULTURE, HORTICULTURE, FLORICULTURE, VITICUL-
TURE OR COMMERCIAL FISHING. IN ADDITION, FOR PURPOSES OF COMPUTING THE
CAPITAL BASE IN A COMBINED REPORT, THE GROUP SHALL BE CONSIDERED A
MANUFACTURER FOR PURPOSES OF THIS ARTICLE, ONLY IF THE COMBINED GROUP
DURING THE TAXABLE YEAR IS PRINCIPALLY ENGAGED IN THE ACTIVITIES SET
FORTH IN THIS SUBSECTION, OR ANY COMBINATION THEREOF. FOR PURPOSES OF
THIS SUBSECTION, A TAXPAYER IS "PRINCIPALLY ENGAGED" IN THE DESCRIBED
ACTIVITY IF, DURING THE TAXABLE YEAR, MORE THAN FIFTY PERCENT OF THE
GROSS RECEIPTS OF THE TAXPAYER ARE DERIVED FROM RECEIPTS FROM ACTIVITIES
COVERED BY THIS SUBSECTION.
§ 4. This act shall take effect immediately; provided, however, that
the commissioner of taxation and finance is authorized to promulgate any
and all rules and regulations and take any other measures necessary for
the timely implementation of this act on its effective date on or before
such date.
PART D
A. 6652 8
Section 1. Article 21 of the tax law is REPEALED.
§ 2. Paragraph (e) of subdivision 7 of section 30 of the canal law, as
amended by chapter 335 of the laws of 2001, is amended to read as
follows:
(e) No such certificate authorizing or approving 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 commissioner of taxation and finance by such contractor under
the provisions of or pursuant to a law enacted pursuant to the authority
of article nine, nine-A, twelve-A, [twenty-one,] twenty-two, twenty-
eight, twenty-nine or thirty of the tax law have been paid. The certif-
icate of the commissioner of taxation and finance 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 indi-
vidual, 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.
§ 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.
§ 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-
A. 6652 9
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
its right to amend, repeal, modify or otherwise alter any such taxes and
fees.
§ 5. Subparagraph 11 of paragraph j of subdivision 1 of section 54 of
the state finance law is REPEALED.
§ 6. Subdivisions twentieth and twenty-sixth of section 171 of the tax
law, subdivision twentieth as amended by chapter 282 of the laws of
1986, subdivision twenty-sixth as amended by chapter 61 of the laws of
1989 and paragraph a of subdivision twenty-sixth as amended by section 1
of subpart D of part V-1 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.
A. 6652 10
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.
§ 7. Subdivision 1 of section 171-a of the tax law, as amended by
section 3 of part MM of chapter 59 of the laws of 2018, 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-B, [twenty-one,] twenty-two, twenty-four, [twenty-six,]
twenty-eight (except as otherwise provided in section eleven hundred two
or eleven hundred three thereof), twenty-eight-A, twenty-nine-B, thir-
ty-one (except as otherwise provided in section fourteen hundred twen-
ty-one thereof), 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 out of which amount
the comptroller shall pay any refunds or reimbursements to which taxpay-
ers shall be entitled under the provisions of such articles of this
chapter. 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
article, (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 seven-
ty-one-e of this article, (iii) and except further that, notwithstanding
any law, the comptroller shall credit to the revenue arrearage account,
pursuant to section ninety-one-a of the state finance law, that amount
A. 6652 11
of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
thereon, which is certified to the comptroller by the commissioner as
the amount to be credited against a past-due legally enforceable 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, pursuant to
section ninety-one-c of the state finance law, any such amount credita-
ble 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, twenty-
two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any
interest thereon that is certified to the comptroller by the commission-
er as the amount to be credited against city of New York tax warrant
judgment debt pursuant to section one hundred seventy-one-l of this
article, (v) and except further that the comptroller shall pay to a
non-obligated spouse that amount of overpayment of tax imposed by arti-
cle 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 certified 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.
§ 7-a. Subdivision 1 of section 171-a of the tax law, as amended by
section 4 of part MM of chapter 59 of the laws of 2018, 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-four, [twenty-six,] twenty-eight
(except as otherwise provided in section eleven hundred two or eleven
hundred three thereof), twenty-eight-A, twenty-nine-B, thirty-one
(except as otherwise provided in section fourteen hundred twenty-one
thereof), 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
A. 6652 12
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 out of which amount
the comptroller shall pay any refunds or reimbursements to which taxpay-
ers shall be entitled under the provisions of such articles of this
chapter. 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
article, (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 seven-
ty-one-e of this article, (iii) and except further that, notwithstanding
any law, the comptroller shall credit to the revenue arrearage account,
pursuant to section ninety-one-a of the state finance law, that amount
of overpayment of tax imposed by article nine, nine-A, twenty-two, thir-
ty, thirty-A, thirty-B or thirty-three of this chapter, and any interest
thereon, which is certified to the comptroller by the commissioner as
the amount to be credited against a past-due legally enforceable 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, pursuant to
section ninety-one-c of the state finance law, any such amount credita-
ble 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, twenty-
two, thirty, thirty-A, thirty-B or thirty-three of this chapter and any
interest thereon that is certified to the comptroller by the commission-
er as the amount to be credited against city of New York tax warrant
judgment debt pursuant to section one hundred seventy-one-l of this
article, (v) and except further that the comptroller shall pay to a
non-obligated spouse that amount of overpayment of tax imposed by arti-
cle 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 certified to the
A. 6652 13
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.
§ 8. 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.
(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
A. 6652 14
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.
§ 9. Section 528 of the tax law, as added by chapter 170 of the laws
of 1994, subdivision (b) as amended by section 35 of part K of chapter
61 of the laws of 2011, is amended to read as follows:
§ 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
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-
A. 6652 15
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 motor fuel or diesel motor fuel by any person and
may share any information relating to the administration of taxes pursu-
ant to the agreement with such officers. The commissioner may disclose
to the proper officers of another member jurisdiction the location of
offices, motor vehicles and other real and personal property of carri-
ers. 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 regu-
lations 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 institutions with respect to the payment of any tax, fees,
penalty or interest to such banks, banking houses, trust companies or
similar institutions and the filing of returns and reports with such
banks, banking houses, trust companies or similar institutions as agent
of the commissioner and such other member jurisdictions. Pursuant to a
written agreement 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 govern-
mental 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 department, 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 competitive bids or proposals, and (3) the
participation by the department in 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
A. 6652 16
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.
§ 10. 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:
§ 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 regu-
lation promulgated by the commissioner, a certificate of registration or
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
A. 6652 17
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.
§ 11. Paragraph (c) of subdivision 4-a of section 510 of the vehicle
and traffic law, as amended by chapter 157 of the laws of 2017, is
amended to read as follows:
(c) Upon receipt of notification from a traffic and parking violations
agency or a traffic 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 and in paragraphs (a),
(b), (d), (e), (f) and (g) of subdivision two-a and in paragraphs (a),
(b), (d), (e), (f) and (g) of subdivision two-b 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;
(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 or a traffic violations agen-
cy, 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
A. 6652 18
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.
§ 12. Paragraphs (a) and (b) of subdivision 3 of section 514 of the
vehicle and traffic law, paragraph (a) as amended by section 11 of part
J of chapter 62 of the laws of 2003 and paragraph (b) as amended by
chapter 157 of the laws of 2017, are amended to read as follows:
(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 or a
traffic violations agency pursuant 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 and in paragraphs (a),
(b), (d), (e), (f) and (g) of subdivision two-a and in paragraphs (a),
(b), (d), (e), (f) and (g) of subdivision two-b 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
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, the traf-
fic 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 or the traffic
violations agency has collected the termination of suspension fee
A. 6652 19
required to be paid pursuant to paragraph (j-1) of subdivision two of
section five hundred three of this [chapter] TITLE.
§ 13. Subdivision (b) of section 524 of the tax law is REPEALED.
§ 14. 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].
§ 15. Section 525 of the tax law, as added by chapter 170 of the laws
of 1994, is amended to read as follows:
§ 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.
(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
A. 6652 20
other member jurisdictions with respect to such qualified motor vehi-
cles.
§ 16. Section 1825 of the tax law, as amended by section 3 of part NNN
of chapter 59 of the laws of 2018, is amended to read as follows:
§ 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,
section twelve hundred ninety-six, section twelve hundred ninety-nine-F,
subdivision (a) of section fourteen hundred eighteen, 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 administrative code of the city of New York shall be
guilty of a misdemeanor.
§ 17. 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] 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 chapter 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, and section one hundred forty-
five of the transportation law, (iii) any moneys collected by the
department of transportation for services provided pursuant to agree-
ments 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.
§ 18. 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) 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
A. 6652 21
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 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.
§ 19. 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].
§ 20. 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 seventeen 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 eighteen of this act shall take effect;
provided further, that the amendments to subdivision 1 of section 171-a
of the tax law, made by section seven of this act shall be subject to
the expiration and reversion of such subdivision, when upon such date
the provisions of section seven-a of this act shall take effect.
§ 2. Severability. If any clause, sentence, paragraph, section or part
of this act shall be adjudged by any court of competent jurisdiction to
be invalid and after exhaustion of all further judicial review, the
judgment shall not affect, impair, or invalidate the remainder thereof,
but shall be confined in its operation to the clause, sentence, para-
graph, section or part of this act directly involved in the controversy
in which the judgment shall have been rendered.
§ 3. This act shall take effect immediately provided, however, that
the applicable effective date of Parts A through D of this act shall be
as specifically set forth in the last section of such Parts.