S T A T E   O F   N E W   Y O R K
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                                  8876

                          I N  A S S E M B L Y

                            February 25, 2014
                               ___________

Introduced  by  M.  of  A.  PALMESANO  --  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
  providing  for the deposit into the dedicated highway and bridge trust
  fund of a portion of the sales tax revenue from the sale of motor fuel

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

  Section 1. Section 1148 of the tax law, as amended by chapter 3 of the
laws of 2004, is amended to read as follows:
  S 1148. Deposit and disposition of revenue. [All] (A) EXCEPT AS OTHER-
WISE  PROVIDED  IN  SUBDIVISION (B) OF THIS SECTION, ALL taxes, interest
and penalties collected or received by the commissioner under this arti-
cle shall be deposited and disposed of pursuant  to  the  provisions  of
section one hundred seventy-one-a of this chapter; provided however, the
comptroller  shall  on  or before the twelfth day of each month, pay all
such taxes, interest and penalties  collected  under  this  article  and
remaining  to  the comptroller's credit in such banks, banking houses or
trust companies at the close of business on the last day of the  preced-
ing month, into the general fund of the state treasury, except as other-
wise  provided  in  sections  ninety-two-d and ninety-two-r of the state
finance law and sections eleven hundred two,  eleven  hundred  four  and
eleven hundred nine of this article.
  (B)  ONE  CENT  OF THE TAXES COLLECTED OR RECEIVED BY THE COMMISSIONER
UNDER THIS ARTICLE FOR THE RETAIL SALE OF  EACH  GALLON  OF  MOTOR  FUEL
SHALL BE DEPOSITED IN THE SPECIAL OBLIGATION RESERVE AND PAYMENT ACCOUNT
OF  THE  DEDICATED HIGHWAY AND BRIDGE TRUST FUND, ESTABLISHED BY SECTION
EIGHTY-NINE-B OF THE STATE FINANCE LAW.
  S 2. Subdivision (b) of section 1148 of  the  tax  law,  as  added  by
section one of this act, is amended to read as follows:
  (b)  [One  cent]  TWO  CENTS of the taxes collected or received by the
commissioner under this article for the retail sale of  each  gallon  of
motor  fuel  shall  be  deposited  in the special obligation reserve and
payment account of the dedicated highway and bridge trust  fund,  estab-
lished by section eighty-nine-b of the state finance law.

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

                                                           LBD05262-01-3

A. 8876                             2

  S  3.  Subdivision  (b)  of section 1148 of the tax law, as amended by
section two of this act, is amended to read as follows:
  (b)  [Two]  THREE  cents  of  the  taxes  collected or received by the
commissioner under this article for the retail sale of  each  gallon  of
motor  fuel  shall  be  deposited  in the special obligation reserve and
payment account of the dedicated highway and bridge trust  fund,  estab-
lished by section eighty-nine-b of the state finance law.
  S  4.  Subdivision  (b)  of section 1148 of the tax law, as amended by
section three of this act, is amended to read as follows:
  (b) [Three] FOUR cents of the  taxes  collected  or  received  by  the
commissioner  under  this  article for the retail sale of each gallon of
motor fuel shall be deposited in  the  special  obligation  reserve  and
payment  account  of the dedicated highway and bridge trust fund, estab-
lished by section eighty-nine-b of the state finance law.
  S 5. Subdivision (b) of section 1148 of the tax  law,  as  amended  by
section four of this act, is amended to read as follows:
  (b)  [Four]  FIVE  cents  of  the  taxes  collected or received by the
commissioner under this article for the retail sale of  each  gallon  of
motor  fuel  shall  be  deposited  in the special obligation reserve and
payment account of the dedicated highway and bridge trust  fund,  estab-
lished by section eighty-nine-b of the state finance law.
  S  6.  Paragraph  (a)  of  subdivision  3 of section 89-b of the state
finance law, as amended by section 2 of part B of chapter 58 of the laws
of 2012, 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, ELEVEN HUNDRED FORTY-EIGHT 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  pursuant to section fifty-two, section
three hundred twenty-six, and subdivisions five,  eight  and  twelve  of
section  eighty-eight of the highway law, subdivision fifteen of section
three hundred eighty-five of the vehicle and traffic law, section  [two]
NINE  of  [the] PART U1 OF chapter SIXTY-TWO 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 twenty-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,  (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.
  S 7.  Paragraph (a) of subdivision 3 of  section  89-b  of  the  state
finance law, as amended by section 3 of part B of chapter 58 of the laws
of 2012, 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, ELEVEN HUNDRED

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FORTY-EIGHT 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
pursuant  to  section  fifty-two,  section three hundred twenty-six, and
subdivisions five, eight and twelve of section eighty-eight of the high-
way 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,  (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.
  S 8. This act shall take effect April 1, 2014, provided, that:
  (a) section two of this act shall take effect April 1, 2015;
  (b) section three of this act shall take effect April 1, 2016;
  (c) section four of this act shall take effect April 1, 2017;
  (d) section five of this act shall take effect April 1, 2018; and
  (e)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
of the state finance law, made by section six of  this  act,  shall  not
affect  the  expiration and reversion of such paragraph and shall expire
therewith, when upon such date section seven  of  this  act  shall  take
effect.