A. 7501 2
COMMERCIAL FISHERMAN WITH A CREDIT CARD SHALL BE REIMBURSED OR CREDITED
TO THE ISSUER OF THE CREDIT CARD USED FOR SUCH PURCHASE OR THE FUEL
DISTRIBUTOR DESIGNATED IN ACCORDANCE WITH AND SUBJECT TO THE PROVISIONS
OF SECTIONS ELEVEN HUNDRED THIRTY-EIGHT, ELEVEN HUNDRED THIRTY-NINE,
ELEVEN HUNDRED FORTY-TWO, AND ELEVEN HUNDRED FORTY-FIVE OF THIS CHAPTER
CONCERNING SUCH CREDIT CARD ISSUERS, FUEL DISTRIBUTORS AND COMMERCIAL
FISHERMEN. SUCH PROVISIONS SHALL APPLY WITH RESPECT TO THE ADMINIS-
TRATION OF AND PROCEDURE WITH RESPECT TO THE TAXES IMPOSED UNDER THIS
ARTICLE IN THE SAME MANNER AND WITH THE SAME FORCE AND EFFECT AS IF THE
LANGUAGE OF SUCH PROVISIONS HAD BEEN INCORPORATED IN FULL INTO THIS
ARTICLE AND HAD EXPRESSLY REFERRED TO THE TAX UNDER THIS ARTICLE, WITH
SUCH MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT THE LANGUAGE OF
SUCH PROVISIONS TO THE TAXES IMPOSED BY THIS ARTICLE, EXCEPT TO THE
EXTENT THAT ANY SUCH PROVISION IS NOT RELEVANT TO THIS ARTICLE.
S 3. Paragraph 3 of subdivision (a) of section 1138 of the tax law is
amended by adding a new subparagraph (F) to read as follows:
(F) IN ADDITION TO ANY OTHER LIABILITY A CREDIT CARD ISSUER OR FUEL
DISTRIBUTOR MAY HAVE, THE COMMISSIONER SHALL DETERMINE ANY OR ALL OF THE
FOLLOWING LIABILITIES: (1) ANY TAX, INTEREST OR PENALTY LIABILITY OF A
CREDIT CARD ISSUER OR FUEL DISTRIBUTOR FOR ANY CREDIT ALLOWED OR REFUND
PAID UNDER SUBDIVISION (I) OF SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS
PART WHICH WAS ERRONEOUSLY, ILLEGALLY OR UNCONSTITUTIONALLY ALLOWED OR
PAID TO SUCH CREDIT CARD ISSUER OR FUEL DISTRIBUTOR, OR (2) THE PENALTY
IMPOSED BY SUBPARAGRAPH (X) OF PARAGRAPH ONE OF SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FORTY-FIVE OF THIS PART. IN ANY SUCH INSTANCE,
THE COMMISSIONER SHALL GIVE THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR
NOTICE OF SUCH DETERMINATION IN THE MANNER DESCRIBED IN PARAGRAPH ONE
AND TWO OF THIS SUBDIVISION. SUCH DETERMINATION SHALL BE AN ASSESSMENT
OF ANY SUCH LIABILITY UNLESS SUCH CREDIT CARD ISSUER OR FUEL DISTRIBU-
TOR, WITHIN NINETY DAYS AFTER THE GIVING OF SUCH NOTICE AND DETERMI-
NATION, SHALL APPLY TO THE COMMISSIONER FOR A HEARING. THE COMMISSIONER
MAY, NEVERTHELESS, OF HIS OR HER OWN MOTION, REDETERMINE SUCH DETERMI-
NATION OR LIABILITY FOR PENALTY. FURTHERMORE, THE COMMISSIONER MAY, OF
HIS OR HER OWN MOTION, ABATE ANY PART OF THE PENALTY DETERMINED TO BE
ERRONEOUS OR EXCESSIVE WHETHER OR NOT SUCH PENALTY HAS BECOME FINALLY
AND IRREVOCABLY FIXED WITH RESPECT TO SUCH ISSUER OR FUEL DISTRIBUTOR
BUT NO CLAIM OF ABATEMENT MAY BE FILED BY SUCH ISSUER OR FUEL DISTRIBU-
TOR. THE PROVISIONS OF THIS PARAGRAPH SHALL NOT BE CONSTRUED TO LIMIT IN
ANY MANNER THE POWERS OF THE ATTORNEY GENERAL UNDER SUBDIVISION (A) OF
SECTION ELEVEN HUNDRED FORTY-ONE OF THIS PART OR THE POWERS OF THE
COMMISSIONER TO ISSUE A WARRANT UNDER SUBDIVISION (B) OF SUCH SECTION
AGAINST ANY SUCH ISSUER OR FUEL DISTRIBUTOR WHOSE LIABILITY HAS BECOME
FINALLY AND IRREVOCABLY FIXED.
S 4. Section 1139 of the tax law is amended by adding a new subdivi-
sion (i) to read as follows:
(I)(1) NOTWITHSTANDING ANY PROVISION OF THE LAW TO THE CONTRARY,
PURSUANT TO THE PROVISIONS OF THIS SUBDIVISION, THE COMMISSIONER SHALL
REFUND OR CREDIT TO (I) A CREDIT CARD ISSUER TAX PAID PURSUANT TO THIS
ARTICLE IN RESPECT TO MOTOR FUEL AND DIESEL MOTOR FUEL PURCHASED BY A
COMMERCIAL FISHERMAN AND PAID FOR BY SUCH COMMERCIAL FISHERMAN WITH A
CREDIT CARD ISSUED BY SUCH CREDIT CARD ISSUER OR (II) A FUEL DISTRIBUTOR
TAX PAID PURSUANT TO THIS ARTICLE IN RESPECT TO MOTOR FUEL AND DIESEL
MOTOR FUEL PURCHASED BY A COMMERCIAL FISHERMAN AND PAID FOR BY SUCH
COMMERCIAL FISHERMAN WITH A CREDIT CARD ISSUED BY A CREDIT CARD ISSUER.
SUCH CREDIT CARD ISSUER OR SUCH FUEL DISTRIBUTOR, AS DESIGNATED BY THE
PARTIES IN A WRITTEN DESIGNATION TO THE COMMISSIONER, SHALL BE THE ONLY
A. 7501 3
PERSON ELIGIBLE TO RECEIVE SUCH REFUND OR CREDIT, PROVIDED THAT: (A)
SUCH TAXES WERE ACTUALLY PAID TO THE COMMISSIONER; (B) THE FUEL SO
PURCHASED BY THE COMMERCIAL FISHERMAN IS FOR ITS OWN USE OR CONSUMPTION
SUCH THAT THE PURCHASE QUALIFIES AS AN EXEMPT PURCHASE PURSUANT TO AN
EXCEPTION IN PARAGRAPH FIVE OF SUBDIVISION (B) OF SECTION ELEVEN HUNDRED
SIXTEEN OF THIS ARTICLE; (C) THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR
MEETS THE REQUIREMENTS OF PARAGRAPH TWO OF THIS SUBDIVISION; AND (D) THE
COMMISSIONER HAS NOT ISSUED A NOTICE PURSUANT TO SUBDIVISION FIFTEEN OF
SECTION ELEVEN HUNDRED FORTY-TWO OF THIS PART INDICATING THAT THE CREDIT
CARD ISSUER OR FUEL DISTRIBUTOR IS NO LONGER ALLOWED TO CLAIM A REFUND
OR CREDIT UNDER THIS SUBDIVISION FOR THE FUEL PURCHASED BY A PARTICULAR
COMMERCIAL FISHERMAN. SUCH APPLICATION FOR CREDIT OR REFUND SHALL BE
SUBMITTED AFTER THE END OF THE QUARTER IN WHICH THE VENDOR OF THE MOTOR
FUEL OR DIESEL MOTOR FUEL WAS REQUIRED TO REPORT THE TAX LIABILITY IT
COLLECTED FROM THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR PURSUANT TO
SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART, BUT WITHIN THE APPLICA-
BLE STATUTE OF LIMITATIONS AS REQUIRED UNDER THIS SECTION.
(2) IN ORDER TO BE ELIGIBLE TO RECEIVE THE REFUND OR CREDIT PROVIDED
FOR IN PARAGRAPH ONE OF THIS SUBDIVISION, THE CREDIT CARD ISSUER OR FUEL
DISTRIBUTOR SHALL: (A) FILE WITH THE COMMISSIONER A CERTIFICATE OF
REGISTRATION AND RECEIVE A CERTIFICATE OF AUTHORITY PURSUANT TO SECTION
ELEVEN HUNDRED THIRTY-FOUR OF THIS PART, IF NOT ALREADY SO REGISTERED,
PROVIDED, HOWEVER, THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR SHALL
PROVIDE SUCH ADDITIONAL INFORMATION AS THE COMMISSIONER MAY REQUIRE; (B)
ESTABLISH IT HAS (I) NOT CHARGED OR OTHERWISE RECEIVED ANY TAX, OR ANY
AMOUNT PURPORTEDLY AS TAX, FROM THE COMMERCIAL FISHERMAN MAKING THE
PURCHASE; AND (II) FILED A WRITTEN CONSENT SIGNED BY THE CHIEF FISCAL
OFFICER OF THE COMMERCIAL FISHERMAN STATING THAT NO TAX WAS CHARGED TO
SUCH COMMERCIAL FISHERMAN BY THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR,
AND THAT THEREFORE THE COMMERCIAL FISHERMAN HAS NO CLAIM FOR A CREDIT OR
REFUND RELATING TO ITS PURCHASES OF MOTOR FUEL OR DIESEL MOTOR FUEL
EFFECTED WITH THE CREDIT CARD ISSUER'S CREDIT CARD AND THAT NO SUCH
CLAIM HAS OR WILL BE MADE BY THE COMMERCIAL FISHERMAN; (C) ESTABLISH
EITHER THAT (I) THE RETAIL STATION OR OTHER VENDOR HAS BEEN REPAID THE
AMOUNT OF TAX IT CHARGED TO THE COMMERCIAL FISHERMAN ON THE COMMERCIAL
FISHERMAN'S PURCHASE OF THE MOTOR FUEL OR DIESEL MOTOR FUEL, OR (II)
OBTAINED THE WRITTEN CONSENT OF THE RETAIL STATION OR OTHER VENDOR TO
THE ALLOWANCE OF THE CREDIT OR REFUND TO THE CREDIT CARD ISSUER OR FUEL
DISTRIBUTOR; AND (D) PROVIDE SUCH DETAILED TRANSACTIONAL AND JURISDIC-
TIONAL INFORMATION TO THE COMMISSIONER AS THE COMMISSIONER MAY REQUIRE,
IN THE FORM REQUESTED BY THE COMMISSIONER.
(3)(A) THE TERM "COMMERCIAL FISHERMAN" MEANS A PERSON DESCRIBED IN
SUBDIVISION (I) OF SECTION THREE HUNDRED OF THIS CHAPTER.
(B) THE TERM "CREDIT CARD ISSUER" MEANS A PERSON WHICH FINANCES THE
EXEMPT PURCHASE OF MOTOR FUEL OR DIESEL MOTOR FUEL BY A COMMERCIAL FISH-
ERMAN BY MEANS OF A CREDIT OR OTHER ACCESS CARD ISSUED TO THE COMMERCIAL
FISHERMAN BY SUCH PERSON.
(C) THE TERM "FUEL DISTRIBUTOR" MEANS ANY PERSON WHO IS A REGISTERED
DISTRIBUTOR UNDER ARTICLE TWELVE-A OF THIS CHAPTER AND WHO IS REGISTERED
AS A PERSON REQUIRED TO COLLECT TAX PURSUANT TO THIS ARTICLE.
(4) IF ANY REQUIREMENT OF PARAGRAPH TWO OF THIS SUBDIVISION IS NOT
MET, OR IF THE CREDIT CARD ISSUER AND, WHERE APPLICABLE, THE FUEL
DISTRIBUTOR, RECEIVE A NOTICE PURSUANT TO SUBDIVISION FIFTEEN OF SECTION
ELEVEN HUNDRED FORTY-TWO OF THIS ARTICLE, THEN AN AMOUNT EQUAL TO THE
TAX IMPOSED BY THIS ARTICLE SHALL BE COLLECTED FROM THE COMMERCIAL FISH-
ERMAN, NOTWITHSTANDING SUCH COMMERCIAL FISHERMAN'S EXEMPT STATUS, AND
A. 7501 4
SUCH COMMERCIAL FISHERMAN SHALL BE RESPONSIBLE FOR SEEKING ANY CREDIT OR
REFUND WHICH IT MAY BE ALLOWED UNDER THIS ARTICLE.
(5) THE PROVISIONS OF SUBDIVISIONS (A), (B) AND (C) OF THIS SECTION
SHALL ALSO APPLY TO AN APPLICATION FOR REFUND OR CREDIT PURSUANT TO THIS
SUBDIVISION, EXCEPT TO THE EXTENT THAT SUCH SUBDIVISIONS ARE INCONSIST-
ENT WITH THIS SUBDIVISION, AND EXCEPT THAT NO INTEREST SHALL BE ALLOWED
OR PAID UPON ANY REFUND MADE OR CREDIT ALLOWED PURSUANT TO THIS SUBDIVI-
SION. ANY DOCUMENT REQUIRED PURSUANT TO THIS SUBDIVISION SHALL BE IN
SUCH FORM AND CONTAIN SUCH INFORMATION AS THE COMMISSIONER SHALL
PRESCRIBE.
(6) A CREDIT CARD ISSUER OR FUEL DISTRIBUTOR DESIGNATED PURSUANT TO
THIS SUBDIVISION TO RECEIVE THE REFUND OR CREDIT AND ITS OFFICERS,
DIRECTORS, EMPLOYEES, MANAGERS AND MEMBERS UNDER A DUTY TO ACT FOR SUCH
CREDIT CARD ISSUER OR FUEL DISTRIBUTOR IN COMPLYING WITH ANY REQUIREMENT
OF THIS ARTICLE AND, WHERE SUCH CREDIT CARD ISSUER OR FUEL DISTRIBUTOR
IS A PARTNERSHIP OR LIMITED LIABILITY COMPANY, ANY MEMBER OF SUCH PART-
NERSHIP OR COMPANY SHALL BE DEEMED TO BE PERSONS REQUIRED TO COLLECT TAX
AND SHALL BE PERSONALLY LIABLE IN ACCORDANCE WITH SECTION ELEVEN HUNDRED
THIRTY-THREE OF THIS ARTICLE WITH RESPECT TO THE LIABILITIES DESCRIBED
IN SUBPARAGRAPH (F) OF PARAGRAPH THREE OF SUBDIVISION (A) OF SECTION
ELEVEN HUNDRED THIRTY-EIGHT OF THIS PART. NOTHING IN THIS SUBDIVISION
SHALL BE CONSTRUED TO REQUIRE A CREDIT CARD ISSUER TO FILE A RETURN
PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART UNLESS OTHER-
WISE REQUIRED TO DO SO BY ANOTHER PROVISION OF THIS ARTICLE OR UNLESS
THE COMMISSIONER, IN HIS OR HER DISCRETION, DETERMINES IT IS NECESSARY
FOR THE PROPER ENFORCEMENT OF THIS ARTICLE FOR CREDIT CARD ISSUERS OR
DISTINCT CLASSES OF SUCH ISSUERS TO FILE SUCH RETURNS AND GIVES NOTICE
OF SUCH DETERMINATION TO SUCH ISSUERS.
(7) NOTHING IN THIS SUBDIVISION SHALL BE CONSTRUED TO EXEMPT (A) THE
PURCHASE OF MOTOR FUEL OR DIESEL MOTOR FUEL BY A GOVERNMENT ENTITY WHERE
IT IS NOT THE ULTIMATE USER OR CONSUMER OF SUCH FUEL, OR (B) ANY SALE BY
A COMMERCIAL FISHERMAN OF MOTOR FUEL OR DIESEL MOTOR FUEL.
S 5. Section 1142 of the tax law is amended by adding a new subdivi-
sion 15 to read as follows:
15. TO ISSUE A NOTICE TO A CREDIT CARD ISSUER AND, WHERE APPLICABLE,
THE FUEL DISTRIBUTOR, AND ANY COMMERCIAL FISHERMAN, AS SUCH TERMS ARE
DEFINED IN SUBDIVISION (I) OF SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS
PART, THAT, AS OF THE DATE SPECIFIED BY THE COMMISSIONER IN SUCH NOTICE,
THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR SHALL NO LONGER BE ELIGIBLE
TO APPLY FOR REFUNDS OR CREDIT WITH RESPECT TO PURCHASES OF MOTOR FUEL
OR DIESEL MOTOR FUEL BY SUCH COMMERCIAL FISHERMAN, THE COMMERCIAL FISH-
ERMAN SHALL NO LONGER BE ELIGIBLE TO EMPLOY ANY OTHER CREDIT CARD ISSUER
OR FUEL DISTRIBUTOR PURSUANT TO SUCH SUBDIVISION (I) AND NO SUCH CLAIM
FOR CREDIT OR REFUND WILL BE ALLOWED OR PAID IN ACCORDANCE WITH SUCH
SUBDIVISION (I), WHERE THE COMMISSIONER HAS DETERMINED THAT (A) THE
MOTOR FUEL OR DIESEL MOTOR FUEL PURCHASED THROUGH THE USE OF THE CREDIT
CARD ISSUER'S CREDIT CARD WAS NOT FOR THE COMMERCIAL FISHERMAN'S OWN USE
OR CONSUMPTION OR (B) IT IS NECESSARY FOR THE PROPER ENFORCEMENT OF THIS
ARTICLE TO ISSUE SUCH NOTICE. THE COMMISSIONER, IN HIS OR HER
DISCRETION, MAY CANCEL OR SUSPEND THE OPERATION OF SUCH NOTICE WHERE THE
CREDIT CARD ISSUER, FUEL DISTRIBUTOR, WHERE APPLICABLE, AND THE COMMER-
CIAL FISHERMAN ESTABLISH, TO THE COMMISSIONER'S SATISFACTION, THAT
APPROPRIATE STEPS HAVE BEEN UNDERTAKEN TO RECTIFY THE CIRCUMSTANCES
LEADING TO THE ISSUANCE OF SUCH NOTICE. IN SUCH CASE, THE COMMISSIONER
WILL NOTIFY THE CREDIT CARD ISSUER OR FUEL DISTRIBUTOR, WHERE APPLICA-
BLE, THAT THE DESIGNATED PERSON WILL BE ELIGIBLE TO APPLY FOR REFUNDS OR
A. 7501 5
CREDITS PURSUANT TO SUBDIVISION (I) OF SECTION ELEVEN HUNDRED
THIRTY-NINE OF THIS PART IN ACCORDANCE WITH SUCH TERMS AS SET FORTH BY
THE COMMISSIONER. NOTHING IN THIS SUBDIVISION SHALL BE DEEMED TO AFFECT
THE ELIGIBILITY OF THE COMMERCIAL FISHERMAN TO CLAIM A REFUND OR CREDIT
FOR TAX PAID ON MOTOR FUEL OR DIESEL MOTOR FUEL IT PURCHASED WHERE SUCH
PURCHASE QUALIFIES FOR EXEMPTION PURSUANT TO PARAGRAPH FIVE OF SUBDIVI-
SION (B) OF SECTION ELEVEN HUNDRED SIXTEEN OF THIS ARTICLE. NOTWITH-
STANDING ANY OTHER PROVISION OF LAW, IF THE CREDIT CARD ISSUER, FUEL
DISTRIBUTOR, WHERE APPLICABLE, OR COMMERCIAL FISHERMAN DISPUTES ANY
ASPECT OF THE NOTICE ISSUED PURSUANT TO THIS SUBDIVISION:
(I) THE CREDIT CARD ISSUER, FUEL DISTRIBUTOR, WHERE APPLICABLE, AND
THE COMMERCIAL FISHERMAN WHO RECEIVE SUCH A NOTICE SHALL HAVE THE RIGHT
TO HAVE THE ISSUANCE OF SUCH NOTICE REVIEWED BY THE COMMISSIONER OR HIS
OR HER DESIGNEE BY CONTACTING THE DEPARTMENT AT A TELEPHONE NUMBER OR AN
ADDRESS TO BE DISCLOSED IN THE NOTICE WITHIN TEN DAYS OF THE RECIPIENT'S
RECEIPT OF THE NOTICE. THE RECIPIENT MAY PRESENT WRITTEN EVIDENCE OR
ARGUMENTS IN SUPPORT OF ITS CLAIM, OR THE RECIPIENT MAY APPEAR AT A
SCHEDULED CONFERENCE WITH THE COMMISSIONER OR SUCH DESIGNEE TO PRESENT
ORAL ARGUMENTS AND WRITTEN AND ORAL EVIDENCE IN SUPPORT OF SUCH POSI-
TION. THE COMMISSIONER OR SUCH DESIGNEE IS AUTHORIZED TO DELAY THE
EFFECTIVE DATE OF THE NOTICE TO ENABLE THE RECIPIENT TO PRESENT FURTHER
EVIDENCE OR ARGUMENTS IN CONNECTION WITH THE ISSUANCE OF THE NOTICE. THE
COMMISSIONER OR SUCH DESIGNEE SHALL CANCEL THE NOTICE IF THE COMMISSION-
ER OR SUCH DESIGNEE IS NOT SATISFIED BY A PREPONDERANCE OF THE EVIDENCE
THAT THE FACTS UNDERLYING SUCH NOTICE DO NOT SUPPORT THE ISSUANCE OF
SUCH NOTICE.
(II) EXCEPT AS PROVIDED FOR IN PARAGRAPH (I) OF THIS SUBDIVISION, THE
CREDIT CARD ISSUER, FUEL DISTRIBUTOR OR THE COMMERCIAL FISHERMAN SHALL
NOT HAVE ANY RIGHT TO A HEARING UNDER ANY OTHER PROVISION OF THIS CHAP-
TER TO CHALLENGE THE ISSUANCE OF SUCH NOTICE. RATHER, SUCH DETERMINATION
SHALL BE REVIEWABLE ONLY BY A PROCEEDING UNDER ARTICLE SEVENTY-EIGHT OF
THE CIVIL PRACTICE LAW AND RULES, PROVIDED, HOWEVER, THAT (A) SUCH
PROCEEDING IS COMMENCED WITHIN FOUR MONTHS OF THE DATE THE COMMISSIONER
ISSUED SUCH NOTICE OR, IF SUCH NOTICE IS DISPUTED, WITHIN FOUR MONTHS OF
THE DATE THE COMMISSIONER OR SUCH DESIGNEE UPHOLDS SUCH NOTICE IN WHOLE
OR IN PART, (B) THE CREDIT CARD ISSUER, FUEL DISTRIBUTOR, WHERE APPLICA-
BLE, AND ANY AFFECTED COMMERCIAL FISHERMAN ARE NAMED AS PARTIES TO THE
ACTION, AND (C) THE ONLY ISSUE WHICH MAY BE CONSIDERED BY SUCH REVIEW IS
WHETHER SUCH NOTICE WAS WITHIN THE DISCRETION OF THE COMMISSIONER UNDER
THIS ARTICLE. SUCH PROCEEDING SHALL BE INSTITUTED IN ALBANY COUNTY. UPON
THE FILING OF SUCH PETITION, THE COURT SHALL HAVE JURISDICTION TO SET
ASIDE SUCH NOTICE OR TO DISMISS THE PETITION. THE JURISDICTION OF THE
SUPREME COURT SHALL BE EXCLUSIVE AND ITS ORDER SHALL BE FINAL, SUBJECT
TO REVIEW BY THE APPELLATE DIVISION OF THE SUPREME COURT AND THE COURT
OF APPEALS IN THE SAME MANNER AND FORM AND WITH THE SAME EFFECT AS
PROVIDED BY LAW FOR APPEAL FROM A JUDGMENT IN A SPECIAL PROCEEDING. ALL
SUCH PROCEEDINGS FOR REVIEW SHALL BE HEARD ON THE PETITION, TRANSCRIPT
AND OTHER PAPERS, AND ON APPEAL SHALL BE HEARD ON THE RECORD, WITHOUT
REQUIREMENT OF PRINTING.
S 6. Paragraph 1 of subdivision (a) of section 1145 of the tax law is
amended by adding a new subparagraph (x) to read as follows:
(X) IN ADDITION TO ANY OTHER PENALTY OR INTEREST UNDER THIS ARTICLE OR
OTHER LAW, ANY CREDIT CARD ISSUER OR FUEL DISTRIBUTOR, AS DEFINED IN
SUBDIVISION (I) OF SECTION ELEVEN HUNDRED THIRTY-NINE OF THIS PART, WHO
RECEIVES A REFUND OR CREDIT PURSUANT TO SUCH SUBDIVISION KNOWING, AT THE
TIME THE REFUND APPLICATION IS FILED OR THE CREDIT IS TAKEN, THAT THE
A. 7501 6
MOTOR FUEL OR DIESEL MOTOR FUEL PURCHASED WAS NOT FOR THE COMMERCIAL
FISHERMAN'S OWN USE OR CONSUMPTION, SHALL BE LIABLE FOR A PENALTY IN THE
AMOUNT OF THE TAX REFUNDED OR CREDITED, PLUS APPLICABLE INTEREST DUE
UNDER THIS ARTICLE.
S 7. This act shall take effect on the first day of the sales tax
quarterly period, as described in subdivision (b) of section 1136 of the
tax law, that begins at least ninety days after the date on which it
shall have become a law and shall apply to sales made and uses occurring
on or after that date in accordance with the applicable transitional
provisions of sections 1106 and 1217 of the tax law.