S T A T E   O F   N E W   Y O R K
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                                  5810

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                              March 5, 2015
                               ___________

Introduced  by  M.  of  A.  RODRIGUEZ  --  read once and referred to the
  Committee on Ways and Means

AN ACT to amend the tax law, in relation to establishing a tax on trans-
  portation network company rides in the metropolitan commuter transpor-
  tation district

  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 article 29-B to read
as follows:
                              ARTICLE 29-B
TAX ON TRANSPORTATION NETWORK COMPANY RIDES IN THE METROPOLITAN COMMUTER
                         TRANSPORTATION DISTRICT
SECTION 1291.   DEFINITIONS.
        1292.   IMPOSITION OF TAX.
        1293.   PRESUMPTION OF TAXABILITY.
        1294.   RETURNS.
        1295.   PAYMENT OF TAX.
        1296.   RECORDS TO BE KEPT.
        1297.   SECRECY OF RETURNS AND REPORTS.
        1298.   DEPOSIT AND DISPOSITION OF REVENUE.
        1299.   COOPERATION BY CITY.
        1299-A. PRACTICE AND PROCEDURE.
  S  1291.  DEFINITIONS.  WHEN  USED  IN  THIS ARTICLE, UNLESS OTHERWISE
EXPRESSLY STATED, THE FOLLOWING WORDS AND TERMS SHALL HAVE THE FOLLOWING
MEANINGS:
  (A) "PERSON"  MEANS  AN  INDIVIDUAL,  PARTNERSHIP,  LIMITED  LIABILITY
COMPANY, SOCIETY, ASSOCIATION, JOINT STOCK COMPANY, CORPORATION, ESTATE,
RECEIVER,  TRUSTEE,  ASSIGNEE,  REFEREE  OR ANY OTHER PERSON ACTING IN A
FIDUCIARY OR REPRESENTATIVE CAPACITY, WHETHER APPOINTED BY  A  COURT  OR
OTHERWISE,  ANY  COMBINATION OF INDIVIDUALS, AND ANY OTHER FORM OF UNIN-
CORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR MORE PERSONS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09469-01-5
              

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  (B) "MCTD" MEANS THE  METROPOLITAN  COMMUTER  TRANSPORTATION  DISTRICT
ESTABLISHED  BY  SECTION TWELVE HUNDRED SIXTY-TWO OF THE PUBLIC AUTHORI-
TIES LAW.
  (C) "CITY" MEANS A CITY OF A MILLION OR MORE LOCATED IN THE MCTD.
  (D)  "TRANSPORTATION  NETWORK  COMPANY  VEHICLE" MEANS A MOTOR VEHICLE
CARRYING PASSENGERS FOR HIRE IN THE CITY  THAT  USES  AN  ONLINE-ENABLED
PLATFORM  TO  CONNECT PASSENGERS WITH DRIVERS USING A PERSONAL, NON-COM-
MERCIAL VEHICLE.
  (E) "PASSENGER" MEANS AN INDIVIDUAL SEATED IN A TRANSPORTATION NETWORK
COMPANY VEHICLE FOR TRAVEL FOR HIRE TO A GIVEN DESTINATION.
  S 1292. IMPOSITION OF TAX. IN ADDITION TO ANY  OTHER  TAX  IMPOSED  BY
THIS  CHAPTER OR OTHER LAW, THERE IS HEREBY IMPOSED ON EVERY TRANSPORTA-
TION NETWORK COMPANY VEHICLE OWNER A TAX OF  FIFTY  CENTS  PER  RIDE  ON
EVERY  RIDE  THAT  ORIGINATES IN THE CITY AND TERMINATES ANYWHERE WITHIN
THE TERRITORIAL BOUNDARIES OF THE MCTD.
  S 1293. PRESUMPTION OF TAXABILITY.  FOR  THE  PURPOSE  OF  THE  PROPER
ADMINISTRATION OF THIS ARTICLE AND TO PREVENT EVASION OF THE TAX IMPOSED
BY  THIS ARTICLE, IT SHALL BE PRESUMED THAT EVERY TRANSPORTATION NETWORK
COMPANY VEHICLE RIDE THAT ORIGINATES IN THE CITY IS SUBJECT TO  THE  TAX
IMPOSED  BY  THIS  ARTICLE.  THIS  PRESUMPTION  SHALL  PREVAIL UNTIL THE
CONTRARY IS PROVEN, AND THE BURDEN OF PROVING THE CONTRARY SHALL  BE  ON
THE PERSON LIABLE FOR PAYMENT OF THE TAX.
  S 1294. RETURNS. EVERY PERSON LIABLE FOR THE TAX IMPOSED BY THIS ARTI-
CLE  SHALL  FILE  A  RETURN QUARTERLY WITH THE COMMISSIONER. EACH RETURN
SHALL SHOW THE NUMBER OF RIDES IN THE QUARTER FOR WHICH  THE  RETURN  IS
FILED,  TOGETHER  WITH  SUCH  OTHER  INFORMATION AS THE COMMISSIONER MAY
REQUIRE. THE RETURNS REQUIRED BY THIS SECTION SHALL BE FILED  FOR  QUAR-
TERLY  PERIODS  ENDING  ON  THE  LAST DAY OF MARCH, JUNE, SEPTEMBER, AND
DECEMBER OF EACH YEAR, AND EACH RETURN SHALL BE FILED WITHIN TWENTY DAYS
AFTER THE END OF THE QUARTERLY PERIOD COVERED THEREBY. EVERY SUCH PERSON
SHALL ALSO FILE A RETURN WITH THE COMMISSIONER FOR THE PERIOD OF  NOVEM-
BER  AND  DECEMBER TWO THOUSAND FIFTEEN, BY JANUARY TWENTIETH, TWO THOU-
SAND SIXTEEN, CONTAINING THE INFORMATION DESCRIBED ABOVE. IF THE COMMIS-
SIONER DEEMS IT NECESSARY IN ORDER TO ENSURE  THE  PAYMENT  OF  THE  TAX
IMPOSED BY THIS ARTICLE, THE COMMISSIONER MAY REQUIRE RETURNS TO BE MADE
FOR  SHORTER PERIODS THAN PRESCRIBED BY THE FOREGOING PROVISIONS OF THIS
SECTION, AND UPON SUCH DATES AS THE COMMISSIONER MAY SPECIFY.  THE  FORM
OF  RETURNS  SHALL  BE  PRESCRIBED BY THE COMMISSIONER AND SHALL CONTAIN
SUCH INFORMATION AS THE COMMISSIONER MAY DEEM NECESSARY FOR  THE  PROPER
ADMINISTRATION  OF  THIS  ARTICLE.  THE COMMISSIONER MAY REQUIRE AMENDED
RETURNS TO BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO  CONTAIN  THE
INFORMATION  SPECIFIED  IN THE NOTICE. THE COMMISSIONER MAY REQUIRE THAT
THE RETURNS BE FILED ELECTRONICALLY.
  S 1295. PAYMENT OF TAX. EVERY PERSON REQUIRED TO FILE A  RETURN  UNDER
THIS  ARTICLE  SHALL,  AT  THE  TIME  OF  FILING SUCH RETURN, PAY TO THE
COMMISSIONER THE TOTAL OF ALL  TAX  IMPOSED  BY  THIS  ARTICLE,  ON  THE
CORRECT NUMBER OF RIDES SUBJECT TO TAX UNDER THIS ARTICLE. THE AMOUNT SO
PAYABLE  TO  THE  COMMISSIONER  FOR  THE  PERIOD  FOR  WHICH A RETURN IS
REQUIRED TO BE FILED SHALL BE DUE AND PAYABLE TO THE COMMISSIONER ON THE
DATE LIMITED FOR THE FILING OF  THE  RETURN  FOR  SUCH  PERIOD,  WITHOUT
REGARD TO WHETHER A RETURN IS FILED OR WHETHER THE RETURN WHICH IS FILED
CORRECTLY  SHOWS  THE  CORRECT  NUMBER OF RIDES OR THE AMOUNT OF TAX DUE
THEREON. THE COMMISSIONER MAY REQUIRE THAT THE  TAX  BE  PAID  ELECTRON-
ICALLY.
  S  1296.  RECORDS  TO  BE  KEPT.  EVERY PERSON REQUIRED TO PAY ANY TAX
IMPOSED BY THIS ARTICLE SHALL KEEP RECORDS OF EVERY RIDE ORIGINATING  IN

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THE  CITY AND OF ALL AMOUNTS PAID, CHARGED OR DUE THEREON AND OF THE TAX
PAYABLE THEREON, IN SUCH FORM AS THE  COMMISSIONER  MAY  REQUIRE.  EVERY
SUCH  PERSON SHALL ALSO KEEP A TRUE AND COMPLETE COPY OF EVERY CONTRACT,
AGREEMENT,  OR  ARRANGEMENT  CONCERNING THE LEASE, RENTAL, OR LICENSE TO
USE A TRANSPORTATION NETWORK COMPANY VEHICLE FOR  WHICH  THE  PERSON  IS
REQUIRED  TO  REMIT  THE  TAX  ON  RIDES IMPOSED BY THIS ARTICLE ON SUCH
PERSON. SUCH RECORDS SHALL BE AVAILABLE FOR INSPECTION  AND  EXAMINATION
AT  ANY  TIME UPON DEMAND BY THE COMMISSIONER OR THE COMMISSIONER'S DULY
AUTHORIZED AGENT OR EMPLOYEE AND SHALL BE  PRESERVED  FOR  A  PERIOD  OF
THREE   YEARS,  EXCEPT  THAT  THE  COMMISSIONER  MAY  CONSENT  TO  THEIR
DESTRUCTION WITHIN THAT PERIOD OR MAY REQUIRE THAT THEY BE KEPT  LONGER.
SUCH  RECORDS  MAY  BE  KEPT  WITHIN  THE  MEANING  OF THIS SECTION WHEN
REPRODUCED ON  ANY  PHOTOGRAPHIC,  PHOTOSTATIC,  MICROFILM,  MICRO-CARD,
MINIATURE  PHOTOGRAPHIC  OR  OTHER PROCESS WHICH ACTUALLY REPRODUCES THE
ORIGINAL RECORD. IF  THOSE  RECORDS  ARE  MAINTAINED  IN  AN  ELECTRONIC
FORMAT,  THEY  MUST BE MADE AVAILABLE AND ACCESSIBLE TO THE COMMISSIONER
IN ELECTRONIC FORMAT.
  S 1297. SECRECY OF RETURNS AND REPORTS. (A) EXCEPT IN ACCORDANCE  WITH
PROPER  JUDICIAL  ORDER  OR  AS  OTHERWISE  PROVIDED BY LAW, IT SHALL BE
UNLAWFUL FOR THE COMMISSIONER, ANY OFFICER OR EMPLOYEE  OF  THE  DEPART-
MENT, ANY PERSON ENGAGED OR RETAINED BY THE DEPARTMENT ON AN INDEPENDENT
CONTRACT BASIS, OR ANY PERSON WHO IN ANY MANNER MAY ACQUIRE KNOWLEDGE OF
THE  CONTENTS OF A RETURN OR REPORT FILED WITH THE COMMISSIONER PURSUANT
TO THIS ARTICLE, TO DIVULGE OR MAKE KNOWN IN ANY MANNER ANY  PARTICULARS
SET  FORTH  OR  DISCLOSED  IN  ANY  SUCH  RETURN OR REPORT. THE OFFICERS
CHARGED WITH THE CUSTODY OF  SUCH  RETURNS  AND  REPORTS  SHALL  NOT  BE
REQUIRED  TO  PRODUCE  ANY  OF THEM OR EVIDENCE OF ANYTHING CONTAINED IN
THEM IN ANY ACTION OR PROCEEDING IN ANY COURT, EXCEPT ON BEHALF  OF  THE
COMMISSIONER  IN  AN  ACTION  OR PROCEEDING UNDER THE PROVISIONS OF THIS
CHAPTER OR IN ANY OTHER ACTION OR PROCEEDING INVOLVING THE COLLECTION OF
A TAX DUE UNDER THIS CHAPTER TO WHICH THE STATE OR THE COMMISSIONER IS A
PARTY OR A CLAIMANT, OR ON BEHALF OF ANY PARTY TO ANY ACTION, PROCEEDING
OR HEARING UNDER THE  PROVISIONS  OF  THIS  ARTICLE  WHEN  THE  RETURNS,
REPORTS  OR  FACTS  SHOWN  THEREBY ARE DIRECTLY INVOLVED IN SUCH ACTION,
PROCEEDING OR HEARING, IN ANY OF WHICH EVENTS THE COURT, OR IN THE  CASE
OF A HEARING, THE DIVISION OF TAX APPEALS MAY REQUIRE THE PRODUCTION OF,
AND  MAY ADMIT INTO EVIDENCE, SO MUCH OF SAID RETURNS, REPORTS OR OF THE
FACTS SHOWN THEREBY, AS ARE PERTINENT TO THE ACTION, PROCEEDING OR HEAR-
ING AND NO MORE. THE COMMISSIONER OR THE DIVISION OF  TAX  APPEALS  MAY,
NEVERTHELESS, PUBLISH A COPY OR A SUMMARY OF ANY DECISION RENDERED AFTER
A  HEARING  REQUIRED  BY  THIS ARTICLE. NOTHING IN THIS SECTION SHALL BE
CONSTRUED TO PROHIBIT THE DELIVERY TO A PERSON WHO HAS FILED A RETURN OR
REPORT OR TO SUCH PERSON'S DULY AUTHORIZED REPRESENTATIVE OF A CERTIFIED
COPY OF ANY RETURN OR REPORT FILED IN CONNECTION WITH SUCH PERSON'S TAX.
NOR SHALL ANYTHING IN THIS SECTION BE CONSTRUED TO PROHIBIT THE PUBLICA-
TION OF STATISTICS SO CLASSIFIED AS TO  PREVENT  THE  IDENTIFICATION  OF
PARTICULAR  RETURNS  OR REPORTS AND THE ITEMS THEREOF, OR THE INSPECTION
BY THE ATTORNEY GENERAL OR OTHER LEGAL REPRESENTATIVES OF THE  STATE  OF
THE  RETURN  OR  REPORT  OF ANY PERSON REQUIRED TO PAY THE TAX WHO SHALL
BRING ACTION TO REVIEW THE TAX BASED THEREON, OR AGAINST WHOM AN  ACTION
OR PROCEEDING UNDER THIS CHAPTER HAS BEEN RECOMMENDED BY THE COMMISSION-
ER  OR THE ATTORNEY GENERAL OR HAS BEEN INSTITUTED, OR THE INSPECTION OF
THE RETURNS OR REPORTS REQUIRED UNDER THIS ARTICLE BY THE COMPTROLLER OR
DULY DESIGNATED OFFICER OR EMPLOYEE OF THE STATE DEPARTMENT OF AUDIT AND
CONTROL, FOR PURPOSES OF THE AUDIT OF A REFUND OF  ANY  TAX  PAID  BY  A
PERSON  REQUIRED  TO  PAY THE TAX UNDER THIS ARTICLE. PROVIDED, FURTHER,

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NOTHING IN THIS SECTION SHALL BE CONSTRUED TO PROHIBIT  THE  DISCLOSURE,
IN  SUCH  MANNER AS THE COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND
OTHER APPROPRIATE IDENTIFYING INFORMATION OF THOSE PERSONS  REQUIRED  TO
PAY TAX UNDER THIS ARTICLE.
  (B) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION,
THE  COMMISSIONER MAY, IN HIS OR HER DISCRETION, PERMIT THE PROPER OFFI-
CER OF A CITY THAT REGULATES TRANSPORTATION NETWORK COMPANY VEHICLES  OR
THE  DULY  AUTHORIZED  REPRESENTATIVE  OF  SUCH  OFFICER, TO INSPECT ANY
RETURN FILED UNDER THIS ARTICLE, OR MAY FURNISH TO SUCH OFFICER OR  SUCH
OFFICER'S  AUTHORIZED  REPRESENTATIVE  AN ABSTRACT OF ANY SUCH RETURN OR
SUPPLY SUCH PERSON WITH INFORMATION CONCERNING AN ITEM CONTAINED IN  ANY
SUCH  RETURN,  OR  DISCLOSED BY ANY INVESTIGATION OF TAX LIABILITY UNDER
THIS ARTICLE; BUT SUCH PERMISSION SHALL BE GRANTED OR  SUCH  INFORMATION
FURNISHED  ONLY  IF SUCH CITY SHALL HAVE FURNISHED THE COMMISSIONER WITH
ALL INFORMATION REQUESTED BY THE COMMISSIONER PURSUANT TO  THIS  ARTICLE
AND  SHALL HAVE PERMITTED THE COMMISSIONER OR THE COMMISSIONER'S AUTHOR-
IZED REPRESENTATIVE TO MAKE ANY INSPECTION OF  ANY  RECORDS  OR  REPORTS
CONCERNING  TRANSPORTATION  NETWORK COMPANY VEHICLES AND THEIR OWNERS OR
OPERATORS FILED WITH OR POSSESSED BY SUCH CITY  WHICH  THE  COMMISSIONER
MAY HAVE REQUESTED FROM SUCH CITY.
  (C) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION,
THE COMMISSIONER, IN HIS OR HER DISCRETION, MAY REQUIRE OR PERMIT ANY OR
ALL  PERSONS LIABLE FOR ANY TAX IMPOSED BY THIS ARTICLE, TO MAKE PAYMENT
TO BANKS, BANKING HOUSES OR TRUST COMPANIES DESIGNATED  BY  THE  COMMIS-
SIONER  AND  TO  FILE  RETURNS  WITH SUCH BANKS, BANKING HOUSES OR TRUST
COMPANIES AS AGENTS OF THE COMMISSIONER, IN LIEU OF PAYING ANY SUCH  TAX
DIRECTLY  TO THE COMMISSIONER. HOWEVER, THE COMMISSIONER SHALL DESIGNATE
ONLY SUCH BANKS, BANKING HOUSES OR TRUST COMPANIES AS ARE ALREADY DESIG-
NATED BY THE COMPTROLLER AS  DEPOSITORIES  PURSUANT  TO  SECTION  TWELVE
HUNDRED EIGHTY-EIGHT OF THIS CHAPTER.
  (D) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION (A) OF THIS SECTION,
THE  COMMISSIONER MAY PERMIT THE SECRETARY OF THE TREASURY OF THE UNITED
STATES OR SUCH SECRETARY'S DELEGATE, OR THE AUTHORIZED REPRESENTATIVE OF
EITHER SUCH OFFICER, TO INSPECT ANY RETURN FILED UNDER THIS ARTICLE,  OR
MAY  FURNISH TO SUCH OFFICER OR SUCH OFFICER'S AUTHORIZED REPRESENTATIVE
AN ABSTRACT OF ANY SUCH RETURN OR SUPPLY SUCH  PERSON  WITH  INFORMATION
CONCERNING  AN  ITEM  CONTAINED  IN ANY SUCH RETURN, OR DISCLOSED BY ANY
INVESTIGATION OF TAX LIABILITY UNDER THIS ARTICLE, BUT  SUCH  PERMISSION
SHALL  BE  GRANTED OR SUCH INFORMATION FURNISHED ONLY IF THE LAWS OF THE
UNITED STATES GRANT SUBSTANTIALLY SIMILAR PRIVILEGES TO THE COMMISSIONER
OR OFFICER OF THIS STATE CHARGED WITH  THE  ADMINISTRATION  OF  THE  TAX
IMPOSED  BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR
TAX PURPOSES ONLY; AND PROVIDED FURTHER THE COMMISSIONER MAY FURNISH  TO
THE  COMMISSIONER  OF INTERNAL REVENUE OR SUCH COMMISSIONER'S AUTHORIZED
REPRESENTATIVE SUCH RETURNS FILED  UNDER  THIS  ARTICLE  AND  OTHER  TAX
INFORMATION,  AS SUCH COMMISSIONER MAY CONSIDER PROPER, FOR USE IN COURT
ACTIONS OR PROCEEDINGS UNDER THE INTERNAL REVENUE CODE, WHETHER CIVIL OR
CRIMINAL, WHERE A WRITTEN REQUEST THEREFOR HAS BEEN MADE TO THE  COMMIS-
SIONER  BY  THE  SECRETARY  OF THE TREASURY OF THE UNITED STATES OR SUCH
SECRETARY'S DELEGATE, PROVIDED THE  LAWS  OF  THE  UNITED  STATES  GRANT
SUBSTANTIALLY  SIMILAR  POWERS  TO  THE SECRETARY OF THE TREASURY OF THE
UNITED STATES OR HIS OR HER DELEGATE.  WHERE  THE  COMMISSIONER  HAS  SO
AUTHORIZED  USE  OF  RETURNS  AND  OTHER  INFORMATION IN SUCH ACTIONS OR
PROCEEDINGS, OFFICERS AND EMPLOYEES OF THE  DEPARTMENT  MAY  TESTIFY  IN
SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR OTHER INFORMA-
TION.

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  (E)  RETURNS  AND  REPORTS FILED UNDER THIS ARTICLE SHALL BE PRESERVED
FOR THREE YEARS AND THEREAFTER UNTIL THE COMMISSIONER ORDERS THEM TO  BE
DESTROYED.
  (F)  (1)  ANY  OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES
THE PROVISIONS OF SUBDIVISION (A) OF THIS  SECTION  SHALL  BE  DISMISSED
FROM  OFFICE  AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE FOR A PERIOD
OF FIVE YEARS THEREAFTER.
  (2) CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE  THIRTY-SEVEN
OF THIS CHAPTER.
  S  1298.  DEPOSIT  AND  DISPOSITION  OF  REVENUE.  NOTWITHSTANDING ANY
PROVISION OF LAW TO THE CONTRARY: (A) ALL TAXES, INTEREST AND  PENALTIES
COLLECTED OR RECEIVED BY THE COMMISSIONER PURSUANT TO THIS ARTICLE SHALL
BE  DEPOSITED DAILY 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 THIS SECTION, THE COMPTROLLER  SHALL
RETAIN  IN  THE  COMPTROLLER'S HANDS SUCH AMOUNT AS THE COMMISSIONER MAY
DETERMINE TO BE NECESSARY FOR REFUNDS UNDER THIS  ARTICLE.  THE  COMMIS-
SIONER  IS AUTHORIZED AND DIRECTED TO DEDUCT FROM SUCH AMOUNTS COLLECTED
OR RECEIVED UNDER THIS ARTICLE, BEFORE DEPOSIT INTO THE ACCOUNTS  SPECI-
FIED  BY  THE  COMPTROLLER,  A REASONABLE AMOUNT NECESSARY TO EFFECTUATE
REFUNDS OF APPROPRIATIONS OF THE DEPARTMENT TO REIMBURSE THE  DEPARTMENT
FOR THE COSTS TO ADMINISTER, COLLECT AND DISTRIBUTE THE TAXES IMPOSED BY
THIS ARTICLE.
  (B)  ON  OR  BEFORE  THE  TWELFTH DAY FOLLOWING THE END OF EACH MONTH,
AFTER RESERVING SUCH AMOUNT FOR SUCH REFUNDS AND SUCH COSTS, THE COMMIS-
SIONER SHALL CERTIFY TO THE COMPTROLLER THE AMOUNT OF  ALL  REVENUES  SO
RECEIVED  PURSUANT TO THIS ARTICLE DURING THE PRIOR MONTH AS A RESULT OF
THE TAXES, INTEREST AND PENALTIES SO IMPOSED.
  (C) THE COMPTROLLER SHALL PAY OVER THE AMOUNT OF REVENUES SO CERTIFIED
BY THE COMMISSIONER TO THE  METROPOLITAN  TRANSPORTATION  AUTHORITY  AID
TRUST  ACCOUNT  OF  THE  METROPOLITAN TRANSPORTATION AUTHORITY FINANCIAL
ASSISTANCE FUND  ESTABLISHED  BY  SECTION  NINETY-TWO-FF  OF  THE  STATE
FINANCE  LAW  FOR  DEPOSIT,  SUBJECT  TO APPROPRIATION, IN THE CORPORATE
TRANSPORTATION ACCOUNT  OF  THE  METROPOLITAN  TRANSPORTATION  AUTHORITY
SPECIAL  ASSISTANCE FUND ESTABLISHED BY SECTION TWELVE HUNDRED SEVENTY-A
OF THE PUBLIC AUTHORITIES LAW TO BE APPLIED AS PROVIDED IN PARAGRAPH (E)
OF SUBDIVISION FOUR OF SUCH SECTION TWELVE HUNDRED SEVENTY-A.  ANY MONEY
COLLECTED PURSUANT TO THIS ARTICLE THAT IS DEPOSITED BY THE  COMPTROLLER
IN  THE  METROPOLITAN  TRANSPORTATION AUTHORITY AID TRUST ACCOUNT OF THE
METROPOLITAN TRANSPORTATION AUTHORITY FINANCIAL ASSISTANCE FUND SHALL BE
HELD IN SUCH FUND FREE AND CLEAR OF ANY CLAIM BY ANY  PERSON  OR  ENTITY
PAYING THE TAX PURSUANT TO THIS ARTICLE, INCLUDING, WITHOUT LIMITING THE
GENERALITY OF THE FOREGOING, ANY RIGHT OR CLAIM AGAINST THE METROPOLITAN
TRANSPORTATION  AUTHORITY,  ANY OF ITS BONDHOLDERS, OR ANY SUBSIDIARY OR
AFFILIATE OF THE METROPOLITAN TRANSPORTATION AUTHORITY.
  S 1299. COOPERATION BY CITY. THE CITY SHALL COOPERATE WITH AND  ASSIST
THE  COMMISSIONER TO EFFECT THE PURPOSES OF THIS ARTICLE AND THE COMMIS-
SIONER'S RESPONSIBILITIES UNDER THIS  ARTICLE.  SUCH  COOPERATION  SHALL
INCLUDE  FURNISHING  THE  NAMES,  ADDRESSES  AND  ALL  OTHER INFORMATION
CONCERNING EVERY OWNER, OPERATOR AND DRIVER  OF  TRANSPORTATION  NETWORK
COMPANY  VEHICLES  IN  THE CITY, TOGETHER WITH ANY OTHER INFORMATION THE
COMMISSIONER REQUESTS, ALL WITHOUT COST TO THE COMMISSIONER.

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  S  1299-A.  PRACTICE  AND  PROCEDURE.  THE   PROVISIONS   OF   ARTICLE
TWENTY-SEVEN  OF  THIS  CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINIS-
TRATION OF AND PROCEDURE WITH RESPECT TO THE TAX IMPOSED BY THIS ARTICLE
IN THE SAME MANNER AND WITH THE SAME FORCE AND EFFECT AS IF THE LANGUAGE
OF  SUCH  ARTICLE  TWENTY-SEVEN  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  A
PROVISION OF THIS ARTICLE OR IS NOT RELEVANT TO THIS ARTICLE.
  S 2. This act shall take effect immediately.