S T A T E O F N E W Y O R K
________________________________________________________________________
1755
2017-2018 Regular Sessions
I N A S S E M B L Y
January 13, 2017
___________
Introduced by M. of A. RODRIGUEZ, STECK, GOTTFRIED -- Multi-Sponsored by
-- M. of A. BLAKE, COOK, GLICK, SIMON -- 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.
§ 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
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD05106-01-7
A. 1755 2
OTHERWISE, ANY COMBINATION OF INDIVIDUALS, AND ANY OTHER FORM OF UNIN-
CORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR MORE PERSONS.
(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.
§ 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.
§ 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.
§ 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 SEVENTEEN, BY JANUARY TWENTIETH, TWO THOU-
SAND EIGHTEEN, CONTAINING THE INFORMATION DESCRIBED ABOVE. IF THE
COMMISSIONER 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.
§ 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.
A. 1755 3
§ 1296. RECORDS TO BE KEPT. EVERY PERSON REQUIRED TO PAY ANY TAX
IMPOSED BY THIS ARTICLE SHALL KEEP RECORDS OF EVERY RIDE ORIGINATING IN
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.
§ 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
A. 1755 4
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,
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
A. 1755 5
SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR OTHER INFORMA-
TION.
(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.
§ 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.
§ 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
A. 1755 6
COMPANY VEHICLES IN THE CITY, TOGETHER WITH ANY OTHER INFORMATION THE
COMMISSIONER REQUESTS, ALL WITHOUT COST TO THE COMMISSIONER.
§ 1299-A. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-
SEVEN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION 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 ARTI-
CLE 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.
§ 2. This act shall take effect immediately.