S T A T E   O F   N E W   Y O R K
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                                  7596

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                              May 10, 2011
                               ___________

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

AN  ACT  to  amend the tax law and the state finance law, in relation to
  the disposition of taxes imposed upon motor fuel used in the operation
  of a pleasure or recreational motor boat

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Subdivisions  1  and  2  of section 289-e of the tax law,
subdivision 1 as amended by section 15 of part K of chapter  61  of  the
laws  of  2011  and subdivision 2 as added by chapter 329 of the laws of
1991, are amended and a new subdivision 4 is added to read as follows:
  1. All taxes, interest, penalties and fees collected  or  received  by
the  commissioner  under  the  taxes  imposed by this article, except as
provided otherwise in [subdivision] SUBDIVISIONS two [and  subdivision],
three  AND  FOUR  of this section and sections two hundred eighty-two-b,
two hundred eighty-two-c, two  hundred  eighty-four-a  and  two  hundred
eighty-four-c,  other than the fee imposed by section two hundred eight-
y-four-d and penalties and interest on such fee, shall be deposited  and
disposed  of  pursuant to the provisions of section one hundred seventy-
one-a of this chapter, AS ADDED BY CHAPTER SIXTY-NINE  OF  THE  LAWS  OF
NINETEEN  HUNDRED  SEVENTY-EIGHT; provided that an amount equal to thir-
ty-seven and one-half per centum of the moneys collected  under  section
two  hundred eighty-four of this [chapter] ARTICLE shall be appropriated
and used for the acquisition of property necessary for the  construction
and  reconstruction  of  highways  and  bridges or culverts on the state
highway system, and for the construction, maintenance and repair of such
highways and bridges or culverts, all under the direction of the commis-
sioner of transportation.
  2. [All] EXCEPT AS PROVIDED  IN  SUBDIVISION  FOUR  OF  THIS  SECTION,
taxes, interest, penalties and fees collected or received by the commis-
sioner  of  taxation  and  finance  after  March  thirty-first, nineteen

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10687-02-1
              

A. 7596                             2

hundred ninety-three under the taxes  imposed  by  section  two  hundred
eighty-four  of this article shall be deposited in the dedicated highway
and bridge trust fund and disposed of pursuant to section  eighty-nine-b
of the state finance law.
  4.  ALL  TAXES,  INTEREST, PENALTIES AND FEES COLLECTED OR RECEIVED BY
THE COMMISSIONER AFTER JANUARY FIRST,  TWO  THOUSAND  ELEVEN  UNDER  THE
TAXES  IMPOSED  BY  SECTION TWO HUNDRED EIGHTY-FOUR OF THIS ARTICLE FROM
MOTOR FUEL USED IN THE OPERATION OF A  PLEASURE  OR  RECREATIONAL  MOTOR
BOAT  SHALL  BE  DEPOSITED  IN  THE  BOATING AND MARINE IMPROVEMENT FUND
ESTABLISHED PURSUANT TO SECTION NINETY-NINE-U OF THE STATE  FINANCE  LAW
AND SHALL BE ADMINISTERED PURSUANT TO SUCH SECTION.
  S  2. The state finance law is amended by adding a new section 99-u to
read as follows:
  S 99-U. BOATING AND MARINE IMPROVEMENT FUND. 1. THERE IS HEREBY ESTAB-
LISHED IN THE JOINT CUSTODY OF THE STATE COMPTROLLER AND COMMISSIONER OF
TAXATION AND FINANCE A SPECIAL FUND TO BE  KNOWN  AS  THE  "BOATING  AND
MARINE IMPROVEMENT FUND".
  2.  SUCH  FUND  SHALL CONSIST OF ALL REVENUES RECEIVED PURSUANT TO THE
PROVISIONS OF SUBDIVISION FOUR OF SECTION TWO HUNDRED  EIGHTY-NINE-E  OF
THE  TAX LAW, AND ALL OTHER MONIES APPROPRIATED, CREDITED OR TRANSFERRED
THERETO FROM ANY OTHER FUND OR SOURCE PURSUANT TO LAW.
  3. MONIES OF THE FUND SHALL BE MADE AVAILABLE FOR BOATING  AND  MARINE
SERVICES INCLUDING, BUT NOT LIMITED TO, EMERGENCY RESPONSE ON THE WATERS
OF  THE STATE, MARINE PATROLS, BOATING EDUCATION, BOATING AND MARINE LAW
ENFORCEMENT AND CONSTRUCTION, REPAIR AND MAINTENANCE  OF  BOAT  LAUNCHES
AND RAMPS.
  4.  THE  MONIES OF THE FUND SHALL BE PAID OUT ON THE AUDIT AND WARRANT
OF THE COMPTROLLER ON VOUCHERS CERTIFIED OR APPROVED BY THE COMMISSIONER
OF TAXATION AND FINANCE, OR BY AN OFFICER OR EMPLOYEE OF THE  DEPARTMENT
OF TAXATION AND FINANCE DESIGNATED BY SUCH COMMISSIONER.
  S  3.  This act shall take effect immediately; provided, however, that
the amendments to subdivision one of section 289-e of the tax  law  made
by section one of this act shall take effect on the same date and in the
same  manner  as section 15 of part K of chapter 61 of the laws of 2011,
takes effect.