Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 08, 2016 |
print number 10456a |
Jun 08, 2016 |
amend (t) and recommit to ways and means |
May 27, 2016 |
referred to ways and means |
Assembly Bill A10456A
2015-2016 Legislative Session
Sponsored By
THIELE
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Bill Amendments
2015-A10456 - Details
2015-A10456 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 7951 A. 10456 S E N A T E - A S S E M B L Y May 27, 2016 ___________ IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to motor fuel and highway diesel motor fuel used for farm production THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (f) of section 301-c of the tax law, as amended by section 1 of part AA of chapter 59 of the laws of 2015, is amended to read as follows: (f) Motor fuel and highway diesel motor fuel used for farm production. No more than one thousand five hundred gallons of motor fuel and no more than four thousand five hundred gallons of highway diesel motor fuel purchased in this state in a thirty-day period or a greater amount which has been given prior clearance by the commissioner, by a consumer for use or consumption directly and exclusively in the production for sale of tangible personal property by farming, but only if all of such motor fuel or highway diesel motor fuel is delivered on the farm site and is consumed other than on the public highways of this state (except for the use of the public highway to reach adjacent farmlands). This reimburse- ment to such purchaser who used such motor fuel or highway diesel motor fuel in the manner specified in this subdivision may be claimed only where, (i) the tax imposed pursuant to this article has been paid with respect to such motor fuel or highway diesel motor fuel and the entire amount of such tax has been absorbed by such purchaser, and (ii) such purchaser possesses documentary proof satisfactory to the commissioner evidencing the absorption by it of the entire amount of the tax imposed pursuant to this article. Provided, however, that the commissioner shall require such documentary proof to qualify for any reimbursement of tax provided by this subdivision as the commissioner deems appropriate. The commissioner is hereby empowered to make such provisions as deemed EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
2015-A10456A (ACTIVE) - Details
2015-A10456A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ S. 7951--A A. 10456--A S E N A T E - A S S E M B L Y May 27, 2016 ___________ IN SENATE -- Introduced by Sen. LAVALLE -- read twice and ordered print- ed, and when printed to be committed to the Committee on Investi- gations and Government Operations -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee IN ASSEMBLY -- Introduced by M. of A. THIELE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said commit- tee AN ACT to amend part AA of chapter 59 of the laws of 2015, amending the tax law relating to allowing a reimbursement of the petroleum business tax for highway diesel motor fuel used in farm production, in relation thereto THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 2 of part AA of chapter 59 of the laws of 2015, amending the tax law relating to allowing a reimbursement of the petro- leum business tax for highway diesel motor fuel used in farm production, is amended to read as follows: S 2. This act shall take effect immediately; AND SHALL APPLY TO USE OR CONSUMPTION OCCURRING ON OR AFTER JANUARY 1, 2012 AND CONSUMERS OF HIGH- WAY DIESEL MOTOR FUEL SHALL BE ENTITLED TO REIMBURSEMENT OF TAX PAID PURSUANT TO ARTICLE 13-A OF THE TAX LAW; PROVIDED, HOWEVER, THAT THE COMMISSIONER OF TAXATION AND FINANCE SHALL WAIVE THE PRIOR CLEARANCE REQUIRED UNDER SUBDIVISION (F) OF SECTION 301-C OF THE TAX LAW FOR SUCH USE OR CONSUMPTION OCCURRING PRIOR TO THE EFFECTIVE DATE OF THIS ACT, AS LONG AS SUCH CONSUMERS PROVIDE DOCUMENTARY PROOF, SUFFICIENT TO SHOW THAT THE TAX ON THE HIGHWAY DIESEL MOTOR FUEL WAS PAID FOR THE EXEMPT USE OR CONSUMPTION DURING THE EXEMPT PERIOD. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD15487-02-6
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