The New York State Senate

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  9498--A
 
                           I N  A S S E M B L Y
 
                              March 10, 2022
                                ___________
 
 Introduced  by M. of A. HUNTER, WOERNER, JONES, LUPARDO -- read once and
   referred to the Committee on Ways and Means --  committee  discharged,
   bill  amended,  ordered  reprinted  as amended and recommitted to said
   committee
 
 AN ACT to amend the tax law, in relation to establishing a  cap  on  the
   amount of tax charged on the sale of motor fuel and diesel motor fuel;
   and providing for the repeal of such provisions upon expiration there-
   of
 
   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 47  to  read
 as follows:
   §  47.  CAP  ON  TAX FOR THE SALE OF MOTOR FUEL AND DIESEL MOTOR FUEL.
 (A) FOR PURPOSES OF THIS SECTION:
   (1) "MOTOR FUEL" AND "DIESEL MOTOR FUEL" SHALL HAVE THE  SAME  MEANING
 AS SECTION TWO HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (2)  "FILLING  STATION"  SHALL  HAVE  THE  SAME MEANING AS SECTION TWO
 HUNDRED EIGHTY-TWO OF THIS CHAPTER.
   (3) "RETAIL SALE" AND "SOLD AT RETAIL" SHALL MEAN ANY  SALE  OF  MOTOR
 FUEL  OR DIESEL MOTOR FUEL AT A FILLING STATION TO A PERSON FOR USE IN A
 MOTOR VEHICLE.
   (4) "RETAIL SELLER" SHALL MEAN ANY PERSON  WHO  SELLS  MOTOR  FUEL  OR
 DIESEL MOTOR FUEL AT RETAIL.
   (5)  "SALE" SHALL HAVE THE SAME MEANING AS SECTION TWO HUNDRED EIGHTY-
 TWO OF THIS CHAPTER.
   (B) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY,
 THERE SHALL BE ESTABLISHED A CAP ON THE TAX OF  MOTOR  FUEL  AND  DIESEL
 MOTOR FUEL OF TWENTY-FIVE AND THREE QUARTERS CENTS PER GALLON TOTAL.  OF
 THE TWENTY-FIVE AND THREE QUARTERS CENTS, UP TO SEVENTEEN CENTS SHALL BE
 ALLOCATED TO THE STATE AND UP TO EIGHT AND THREE QUARTERS CENTS SHALL BE
 ALLOCATED TO THE COUNTY OR CITY IN WHICH THE FILLING STATION IS LOCATED.
 THE FOLLOWING NEW YORK STATE TAXES SHALL EQUAL SEVENTEEN CENTS IN TOTAL-
 ITY:
   (1) NEW YORK STATE PETROLEUM BUSINESS TAX;
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD14995-06-2
 A. 9498--A                          2
 
   (2) NEW YORK STATE SPILL TAX;
   (3) NEW YORK STATE PETROLEUM TESTING FEE;
   (4) NEW YORK STATE EXCISE TAX;
   (5) NEW YORK STATE SALES TAX; AND
   (6)  ANY  OTHER  NEW YORK STATE TAX OR FEE ENACTED AFTER THE EFFECTIVE
 DATE OF THIS SECTION AND ANY LIKE TAX IMPOSED PURSUANT TO THE  AUTHORITY
 OF ARTICLE TWENTY-NINE OF THIS CHAPTER.
   (C) NOTWITHSTANDING ANY OTHER LAW, RULE OR REGULATION TO THE CONTRARY,
 RETAIL SELLERS SHALL ADJUST THE COST OF MOTOR FUEL AND DIESEL MOTOR FUEL
 TO  REFLECT  THE  MAXIMUM  TWENTY-FIVE  CENTS PER GALLON TAX ESTABLISHED
 PURSUANT TO THIS SECTION.
   § 2. This act shall take effect immediately and shall  expire  and  be
 deemed repealed one year after such date.