S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   3871
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 30, 2017
                                ___________
 
 Introduced by M. of A. PALMESANO, BARCLAY, BLANKENBUSH, GRAF, MONTESANO,
   GIGLIO,  WALTER -- Multi-Sponsored by -- M. of A. BARNWELL, CASTORINA,
   CROUCH, DiPIETRO, FINCH, FITZPATRICK, FRIEND, GOODELL, HAWLEY,  LALOR,
   LAWRENCE,  LOPEZ,  McDONOUGH, McLAUGHLIN, B. MILLER, MURRAY, OAKS, RA,
   RAIA, SALADINO -- 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  section  57  of
 part  HH  of  chapter  57  of  the  laws  of 2013, is amended to read as
 follows:
   § 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, ninety-two-h,  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

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD04810-02-7
              

 A. 3871                             2
 
 OF  THE  DEDICATED HIGHWAY AND BRIDGE TRUST FUND, ESTABLISHED BY SECTION
 EIGHTY-NINE-B OF THE STATE FINANCE LAW.
   §  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.
   § 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.
   §  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.
   § 5. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
 finance  law,  as  amended  by section 11 of part D of chapter 58 of the
 laws of 2016, 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  and the commissioner of motor vehicles
 pursuant to section fifty-two, section three hundred twenty-six, section
 eighty-eight of the highway law, subdivision fifteen  of  section  three
 hundred  eighty-five,  section four hundred twenty-three-a, section four
 hundred ten, section three  hundred  seventeen,  section  three  hundred
 eighteen,  article  twelve-C,  and paragraph (c-1) of subdivision two of
 section five hundred three of the vehicle and traffic law,  section  two
 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, and sections ninety-four, one hundred
 thirty-five, and one hundred forty-five of the transportation law, (iii)
 any moneys collected by the department of  transportation  for  services
 provided  pursuant to agreements 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.

 A. 3871                             3
 
   § 6. Paragraph (a) of subdivision 3  of  section  89-b  of  the  state
 finance  law,  as  amended  by section 12 of part D of chapter 58 of the
 laws of 2016, 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
 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
 and the commissioner of motor vehicles pursuant  to  section  fifty-two,
 section  three  hundred  twenty-six, section eighty-eight of the highway
 law, subdivision fifteen of section three hundred  eighty-five,  section
 four  hundred  twenty-three-a,  section  four hundred ten, section three
 hundred seventeen, section three hundred eighteen, article twelve-C, and
 paragraph (c-1) of subdivision two of section five hundred three 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, and sections  ninety-four,  one  hundred
 thirty-five, and one hundred forty-five of the transportation law, (iii)
 any  moneys  collected  by the department of transportation for services
 provided pursuant to agreements 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.
   § 7. This act shall take effect April 1, 2018, provided, that:
   (a) section two of this act shall take effect April 1, 2019;
   (b) section three of this act shall take effect April 1, 2020;
   (c) section four of this act shall take effect April 1, 2021; and
   (d)  the  amendments to paragraph (a) of subdivision 3 of section 89-b
 of the state finance law, made by section five of this  act,  shall  not
 affect  the  expiration and reversion of such paragraph and shall expire
 therewith, when upon such date  section  six  of  this  act  shall  take
 effect.