NY State Assembly Bill 2019-A6078B

Assembly Bill A6078B

2019-2020 Legislative Session

Relates to adding a surcharge on online delivery transactions within the city of New York

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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

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	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Feb 04, 2020	print number 6078b
Feb 04, 2020	amend (t) and recommit to ways and means
Jan 08, 2020	referred to ways and means
Mar 26, 2019	print number 6078a
Mar 26, 2019	amend and recommit to ways and means
Feb 27, 2019	referred to ways and means

Bill Amendments

Original

B (Active)

co-Sponsors

multi-Sponsors

2019-A6078 - Details

See Senate Version of this Bill:: S7991
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Add Art 29-D §§1299-M - 1299-V, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: A1612
2023-2024: A6008

2019-A6078 - Summary

Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

2019-A6078 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6078
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2019
                                ___________
 
 Introduced  by M. of A. CARROLL -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to adding a surcharge on deliv-
   ery transactions within the city of New York
 
   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-D to read
 as follows:
 
                               ARTICLE 29-D
                            DELIVERY SURCHARGE
 SECTION 1299-M. DEFINITIONS.
         1299-N. IMPOSITION OF TAX.
         1299-O. LIABILITY FOR SURCHARGE.
         1299-P. REGISTRATION.
         1299-Q. RETURNS AND PAYMENT OF SURCHARGE.
         1299-R. RECORDS TO BE KEPT.
         1299-S. SECRECY OF RETURNS AND REPORTS.
         1299-T. PRACTICE AND PROCEDURE.
         1299-U. DEPOSIT AND DISPOSITION OF REVENUE.
         1299-V. COOPERATION BY REGULATORY AGENCIES.
   §  1299-M. DEFINITIONS. (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 OTHERWISE, ANY COMBINATION OF INDIVIDUALS AND
 ANY OTHER FORM OF UNINCORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR
 MORE PERSONS.
   (B) "DELIVERY TRANSACTION" MEANS A TRANSACTION  THAT  RESULTS  IN  THE
 DELIVERY OF ANY ITEM PURCHASED TO THE PURCHASER.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09236-01-9

 A. 6078                             2
 
   (C)  "PURCHASER"  MEANS  THE PERSON RECEIVING THE ITEM IN THE DELIVERY
 TRANSACTION.
   §  1299-N.  IMPOSITION OF TAX. IN ADDITION TO ANY OTHER TAX OR ASSESS-
 MENT IMPOSED BY THIS CHAPTER OR OTHER  LAW,  THERE  IS  HEREBY  IMPOSED,
 BEGINNING  ON JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A SURCHARGE ON ALL
 DELIVERY TRANSACTIONS OF THREE DOLLARS  FOR  EACH  DELIVERY  TRANSACTION
 WHERE THE DELIVERY IS MADE WITHIN THE CITY OF NEW YORK.
   §  1299-O.  LIABILITY FOR SURCHARGE. (A) NOTWITHSTANDING ANY PROVISION
 OF LAW TO THE CONTRARY, ANY PERSON THAT SELLS BY ANY MEANS ANY  ITEM  TO
 BE  DELIVERED  WITHIN  THE  CITY  OF  NEW YORK IS SUBJECT TO A SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL BE LIABLE FOR  THE  SURCHARGE  IMPOSED  BY
 THIS ARTICLE.
   (B)  NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE SURCHARGE IMPOSED BY
 THIS ARTICLE MUST BE PASSED ALONG TO THE PURCHASER AND SEPARATELY STATED
 ON ANY RECEIPT THAT IS PROVIDED TO SUCH PASSENGER. THE PASSING ALONG  OF
 SUCH  SURCHARGE  SHALL  NOT  BE CONSTRUED BY ANY COURT OR ADMINISTRATIVE
 BODY AS THE IMPOSITION OF THE SURCHARGE ON THE  PERSON  OR  ENTITY  THAT
 PAYS FOR THE DELIVERY TRANSACTION.
   §  1299-P.  REGISTRATION.  (A)  EVERY  PERSON LIABLE FOR THE SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL FILE  WITH  THE  COMMISSIONER  A  PROPERLY
 COMPLETED  APPLICATION  FOR  A  CERTIFICATE  OF  REGISTRATION, IN A FORM
 PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE ACCOMPANIED BY
 A FEE OF ONE DOLLAR AND FIFTY CENTS, AND SHALL SET FORTH  THE  NAME  AND
 ADDRESS  OF  THE  REGISTRANT, AND ANY OTHER INFORMATION THAT THE COMMIS-
 SIONER MAY REQUIRE. NOTWITHSTANDING THE FOREGOING, ANY PERSON LIABLE FOR
 A SURCHARGE IMPOSED BY THIS ARTICLE THAT WILL INCUR  SUCH  LIABILITY  NO
 MORE  THAN ONE TIME IN ANY SINGLE CALENDAR MONTH SHALL NOT BE SUBJECT TO
 THE PROVISIONS OF THIS PARAGRAPH.
   (B) EXCEPT AS OTHERWISE PROVIDED IN  THIS  SECTION,  THE  COMMISSIONER
 SHALL  ISSUE  A  CERTIFICATE OF REGISTRATION TO EACH PERSON THAT APPLIES
 FOR ONE FOR A SPECIFIED TERM OF NOT LESS THAN THREE YEARS.  ANY  CERTIF-
 ICATE  OF REGISTRATION REFERRED TO IN THIS PARAGRAPH SHALL BE SUBJECT TO
 RENEWAL IN ACCORDANCE WITH RULES PROMULGATED BY  THE  COMMISSIONER,  AND
 UPON THE PAYMENT OF A FEE OF ONE DOLLAR FIFTY CENTS. WHETHER OR NOT SUCH
 CERTIFICATE  OF REGISTRATION IS ISSUED FOR A SPECIFIED TERM, IT SHALL BE
 SUBJECT TO SUSPENSION OR REVOCATION AS PROVIDED  FOR  IN  THIS  SECTION.
 EACH CERTIFICATE SHALL STATE THE REGISTRANT AND THE REGISTRANT'S TAXPAY-
 ER  ID  NUMBER IT IS APPLICABLE TO.  CERTIFICATES OF REGISTRATION ISSUED
 PURSUANT TO THIS ARTICLE SHALL BE NON-ASSIGNABLE  AND  NON-TRANSFERABLE,
 AND SHALL BE SURRENDERED TO THE COMMISSIONER IMMEDIATELY UPON THE REGIS-
 TRANT'S  CEASING  TO DO BUSINESS AT THE ADDRESS PROVIDED IN ITS APPLICA-
 TION, UNLESS THE REGISTRANT AMENDS ITS CERTIFICATE  OF  REGISTRATION  IN
 ACCORDANCE  WITH RULES PROMULGATED BY THE COMMISSIONER.  ALL REGISTRANTS
 MUST NOTIFY THE COMMISSIONER OF CHANGES TO ANY OF THE INFORMATION STATED
 ON THEIR CERTIFICATE OF REGISTRATION, INCLUDING VEHICLE CHANGES, IF ANY,
 ON A CALENDAR QUARTERLY BASIS, AND SHALL  AMEND  THEIR  CERTIFICATES  OF
 REGISTRATION ACCORDINGLY.
   (C)  (1)  THE COMMISSIONER MAY REFUSE TO ISSUE A CERTIFICATE OF REGIS-
 TRATION TO A PERSON, OR MAY SUSPEND OR REVOKE A CERTIFICATE OF REGISTRA-
 TION THAT WAS ISSUED TO A PERSON, PURSUANT TO THIS SECTION UPON  FINDING
 THAT:  (I)  SUCH PERSON FAILED TO PAY ANY MONIES THAT ARE FINALLY DETER-
 MINED TO BE DUE FOR ANY TAX OR IMPOSITION THAT IS  ADMINISTERED  BY  THE
 COMMISSIONER;  (II) SUCH PERSON FAILED TO FILE ANY REPORT OR RETURN THAT
 IS DUE FROM IT UNDER THIS CHAPTER; (III) SUCH PERSON WILLFULLY  FILED  A
 FALSE REPORT, RETURN OR OTHER DOCUMENT DUE UNDER THIS CHAPTER; (IV) SUCH
 PERSON WILLFULLY VIOLATED ANY PROVISIONS OF THIS ARTICLE, OR ANY RULE OR

 A. 6078                             3
 
 REGULATION  OF THE COMMISSIONER PROMULGATED UNDER THIS ARTICLE; OR (V) A
 CERTIFICATE OF REGISTRATION ISSUED PURSUANT  TO  THIS  SECTION  TO  SUCH
 PERSON,  OR  TO  ANY BUSINESS OR ENTITY UNDER CONTROL OF SUCH PERSON, OR
 THAT  IS  SUBJECT  TO  SUBSTANTIALLY  THE  SAME  OWNERSHIP, DIRECTION OR
 CONTROL OF SUCH PERSON, THAT HAS BEEN REVOKED OR  SUSPENDED  WITHIN  ONE
 YEAR FROM THE DATE ON WHICH A CERTIFICATE OF REGISTRATION IS FILED.
   (2)  A  NOTICE  OF PROPOSED REVOCATION, SUSPENSION OR REFUSAL TO ISSUE
 SHALL BE GIVEN TO THE PERSON THAT APPLIES FOR A CERTIFICATE OF REGISTRA-
 TION PURSUANT TO THIS SECTION IN THE MANNER PRESCRIBED FOR A  NOTICE  OF
 DEFICIENCY  IN SUBSECTION (A) OF SECTION ONE THOUSAND EIGHTY-ONE OF THIS
 CHAPTER, AND EXCEPT AS OTHERWISE PROVIDED HEREIN, ALL THE PROVISIONS  OF
 ARTICLE TWENTY-SEVEN OF THIS CHAPTER APPLICABLE TO A NOTICE OF DEFICIEN-
 CY SHALL APPLY TO A NOTICE ISSUED PURSUANT TO THIS PARAGRAPH, INSOFAR AS
 SUCH  PROVISIONS  CAN  BE  MADE APPLICABLE TO SUCH NOTICE, AND WITH SUCH
 MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT THE LANGUAGE OF SUCH
 PROVISIONS TO THE NOTICE AUTHORIZED BY THIS PARAGRAPH.  ALL  NOTICES  OF
 PROPOSED  REVOCATION,  SUSPENSION  OR  REFUSAL  TO ISSUE SHALL CONTAIN A
 STATEMENT ADVISING THE PERSON TO WHOM IT IS ISSUED THAT THE  SUSPENSION,
 REVOCATION OR REFUSAL TO ISSUE MAY BE CHALLENGED THROUGH A HEARING PROC-
 ESS  AND  THAT  THE  PETITION  FOR SUCH CHALLENGE MUST BE FILED WITH THE
 DIVISION OF TAX APPEALS WITHIN NINETY DAYS  AFTER  THE  GIVING  OF  SUCH
 NOTICE.
   (3)  IN  THE  CASE  OF A PROPOSED REVOCATION OR  SUSPENSION, NOTICE OF
 SUCH MUST BE GIVEN TO A PERSON WITHIN THREE YEARS FROM THE DATE  OF  THE
 ACT  OR  OMISSION DESCRIBED IN PARAGRAPH ONE OF THIS SUBDIVISION, EXCEPT
 THAT IN THE CASE OF ACTS INVOLVING FALSITY OR FRAUD, SUCH NOTICE MAY  BE
 ISSUED AT ANY TIME.
   (4)  IN  ANY  OF  THE  FOREGOING  INSTANCES WHERE THE COMMISSIONER MAY
 SUSPEND OR REVOKE OR REFUSE TO ISSUE A CERTIFICATE OF REGISTRATION,  THE
 COMMISSIONER MAY CONDITION THE RETENTION OR ISSUANCE OF A CERTIFICATE OF
 REGISTRATION  UPON  THE  FILING  OF  A BOND OR THE DEPOSIT OF TAX IN THE
 MANNER PROVIDED IN PARAGRAPH TWO OR THREE OF SUBDIVISION (E) OF  SECTION
 ELEVEN HUNDRED THIRTY-SEVEN OF THIS CHAPTER.
   (D) IF THE COMMISSIONER CONSIDERS IT NECESSARY FOR THE PROPER ADMINIS-
 TRATION  OF THE SURCHARGE IMPOSED BY THIS ARTICLE, HE OR SHE MAY REQUIRE
 EVERY PERSON WHO HOLDS A CERTIFICATE OF REGISTRATION ISSUED PURSUANT  TO
 THIS SECTION TO APPLY FOR A NEW CERTIFICATE OF REGISTRATION IN SUCH FORM
 AND  AT  SUCH  TIME  AS THE COMMISSIONER MAY PRESCRIBE, AND TO SURRENDER
 EACH PREVIOUSLY ISSUED CERTIFICATE OF REGISTRATION. THE COMMISSIONER MAY
 REQUIRE SUCH FILING AND SUCH SURRENDER NOT MORE OFTEN  THAN  ONCE  EVERY
 THREE  YEARS. UPON THE FILING OF AN APPLICATION FOR A NEW CERTIFICATE OF
 REGISTRATION AND THE SURRENDER OF ALL PREVIOUS  SUCH  CERTIFICATES,  THE
 COMMISSIONER  SHALL  ISSUE,  WITHIN  SUCH  TIME  AS THE COMMISSIONER MAY
 PRESCRIBE, A NEW CERTIFICATE OF REGISTRATION, WITHOUT  CHARGE,  TO  EACH
 REGISTRANT.
   §  1299-Q.  RETURNS  AND PAYMENT OF SURCHARGE. (A) EVERY PERSON LIABLE
 FOR THE SURCHARGE IMPOSED BY THIS ARTICLE SHALL FILE A RETURN  WITH  THE
 COMMISSIONER  ON  A  MONTHLY BASIS. EACH RETURN SHALL SHOW THE NUMBER OF
 DELIVERY TRANSACTIONS COMPLETED SUBJECT TO THE SURCHARGE IMPOSED BY THIS
 ARTICLE IN THE MONTH FOR WHICH THE RETURN  IS  FILED,  ALONG  WITH  SUCH
 OTHER  INFORMATION AS THE COMMISSIONER MAY REQUIRE. THE RETURNS REQUIRED
 BY THIS SECTION SHALL BE FILED WITHIN TWENTY DAYS AFTER THE END  OF  THE
 MONTH  COVERED THEREBY. IF THE COMMISSIONER DEEMS IT NECESSARY TO ENSURE
 THE PAYMENT OF THE SURCHARGE IMPOSED BY THIS  ARTICLE,  HE  OR  SHE  MAY
 REQUIRE  RETURNS  TO  BE MADE FOR SHORTER PERIODS THAN PRESCRIBED BY THE
 FOREGOING PROVISIONS OF THIS SECTION, AND UPON  SUCH  DATES  AS  MAY  BE

 A. 6078                             4
 
 SPECIFIED.  THE  FORM OF RETURNS SHALL BE PRESCRIBED BY THE COMMISSIONER
 AND SHALL CONTAIN SUCH INFORMATION AS THE COMMISSIONER MAY  DEEM  NECES-
 SARY FOR THE PROPER ADMINISTRATION OF THIS ARTICLE. THE COMMISSIONER MAY
 REQUIRE THAT RETURNS BE FILED ELECTRONICALLY.
   (B)  EVERY  PERSON  LIABLE  FOR  THE SURCHARGE IMPOSED BY THIS ARTICLE
 SHALL, AT THE TIME OF FILING SUCH RETURN, PAY TO  THE  COMMISSIONER  THE
 TOTAL AMOUNT OF ALL SURCHARGES DUE UNDER THIS ARTICLE. SUCH AMOUNT SHALL
 BE  DUE  AND  PAYABLE ON THE DATE SPECIFIED FOR THE FILING OF THE RETURN
 FOR SUCH PERIOD, WITHOUT REGARD TO WHETHER A RETURN IS FILED, OR WHETHER
 THE RETURN THAT IS FILED CORRECTLY SHOWS THE CORRECT NUMBER OF  DELIVERY
 TRANSACTIONS  ARE  SUBJECT  TO  THE  SURCHARGE, OR THE CORRECT SURCHARGE
 AMOUNT DUE THEREON. THE COMMISSIONER MAY REQUIRE THAT THE  SURCHARGE  BE
 PAID ELECTRONICALLY.
   (C)  IN  ADDITION  TO ANY OTHER PENALTY OR INTEREST PROVIDED FOR UNDER
 THIS ARTICLE OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH  FAILURE  IS
 DUE  TO  REASONABLE  CAUSE  AND  NOT  DUE TO WILLFUL NEGLECT, ANY PERSON
 LIABLE FOR THE SURCHARGE IMPOSED BY THIS ARTICLE THAT FAILS TO PAY  SUCH
 SURCHARGE  WHEN  DUE SHALL BE LIABLE FOR A PENALTY IN AN AMOUNT EQUAL TO
 TWO HUNDRED PERCENT OF THE TOTAL SURCHARGE AMOUNT THAT IS DUE.
   § 1299-R. RECORDS TO BE KEPT. EVERY PERSON LIABLE  FOR  THE  SURCHARGE
 IMPOSED  BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   (A) RECORDS OF DELIVERY TRANSACTION COMPLETED BY SUCH PERSON,  INCLUD-
 ING  ALL  AMOUNTS  PAID,  CHARGED  OR  DUE  THEREON, IN SUCH FORM AS THE
 COMMISSIONER MAY REQUIRE;
   (B) TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   (C) SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
 TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
   § 1299-S. 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 TH 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, THE COMMISSIONER  OR
 AN  AGENCY THAT IS AUTHORIZED TO PERMIT OR REGULATE THE PROVISION OF ANY
 RELEVANT TRANSPORTATION 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 OR THE REPORTS OR THE 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  IN  EVIDENCE  SO
 MUCH  OF  SAID  RETURNS  OR REPORTS OR OF THE FACTS SHOWN THEREBY AS ARE
 PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE.  NOTHING HEREIN SHALL
 BE CONSTRUED, HOWEVER, TO PROHIBIT  THE  COMMISSIONER,  IN  HIS  OR  HER
 DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A CERTIFIED COPY
 OF  ANY RETURN OR REPORT FILED UNDER THIS ARTICLE, OR FROM PROVIDING ANY
 INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT,  BY  OR  TO  A  DULY

 A. 6078                             5
 
 AUTHORIZED  OFFICER  OR EMPLOYEE OF THE COMPTROLLER; NOR TO PROHIBIT THE
 INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR REPORT FILED
 UNDER THIS ARTICLE, OR THE PROVISION OF ANY INFORMATION CONTAINED THERE-
 IN,  BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRESENTATIVES OF THE
 STATE WHEN AN ACTION SHALL HAVE BEEN RECOMMENDED OR  COMMENCED  PURSUANT
 TO  THIS  CHAPTER  IN  WHICH  SUCH RETURNS OR REPORTS OR THE FACTS SHOWN
 THEREBY ARE DIRECTLY INVOLVED; NOR TO  PROHIBIT  THE  COMMISSIONER  FROM
 PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR THE COMPTROLLER THE
 TOTAL  NUMBER  OF  RETURNS  OR  REPORTS  FILED UNDER THIS ARTICLE IN ANY
 REPORTING PERIOD AND THE TOTAL COLLECTIONS RECEIVED  THEREFROM;  NOR  TO
 PROHIBIT  THE  DELIVERY  TO A PERSON LIABLE FOR THE SURCHARGE IMPOSED BY
 THIS ARTICLE, OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH,  A  CERTIFIED
 COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO THIS ARTI-
 CLE,  NOR  TO PROHIBIT THE PUBLICATION OF STATISTICS SO CLASSIFIED AS TO
 PREVENT THE IDENTIFICATION OF PARTICULAR  RETURNS  OR  REPORTS  AND  THE
 ITEMS  THEREOF;  NOR  TO  PROHIBIT THE DISCLOSURE, IN SUCH MANNER AS THE
 COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND OTHER APPROPRIATE IDEN-
 TIFYING INFORMATION OF THOSE  PERSONS  REQUIRED  TO  PAY  THE  SURCHARGE
 IMPOSED BY THIS ARTICLE.
   (B) 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 OF 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 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  SURCHARGE
 IMPOSED  BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR
 PURPOSES OF TAX ADMINISTRATION ONLY; AND PROVIDED  FURTHER  THE  COMMIS-
 SIONER  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 THERE-
 FOR HAS BEEN MADE TO THE COMMISSIONER 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 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR
 OTHER INFORMATION.
   (C)(1)  ANY OFFICER OR EMPLOYER OF THE SATE 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.
   §  1299-T.  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 SURCHARGE 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-

 A. 6078                             6
 
 CLE AND HAD EXPRESSLY REFERRED TO THE SURCHARGE IMPOSED BY 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.
   § 1299-U. DEPOSIT AND DISPOSITION OF REVENUE. ANY SURCHARGE, INTEREST,
 AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTI-
 CLE SHALL BE DAILY REMITTED TO THE METROPOLITAN TRANSPORTATION AUTHORITY
 FINANCE  FUND  ESTABLISHED  BY  SECTION  TWELVE HUNDRED SEVENTY-H OF THE
 PUBLIC AUTHORITIES LAW.
   § 1299-V. COOPERATION BY REGULATORY AGENCIES. ALL REGULATORY  AGENCIES
 SHALL  COOPERATE  WITH  AND  ASSIST  THE  COMMISSIONER TO EFFECTUATE THE
 PURPOSES OF THIS ARTICLE AND THE COMMISSIONER'S  RESPONSIBILITIES  HERE-
 UNDER. SUCH COOPERATION SHALL ALSO INCLUDE FURNISHING TO THE COMMISSION-
 ER  ALL  WRITTEN,  COMPUTERIZED,  AUTOMATED OR ELECTRONIC RECORDS IN THE
 REGULATORY AGENCY'S POSSESSION, OR IN  THE  POSSESSION  OF  ANY  OF  ITS
 AGENTS,  INSTRUMENTALITIES,  CONTRACTORS, OR ANY OTHER PERSON AUTHORIZED
 OR REQUIRED TO OBTAIN OR  POSSESS  SUCH  RECORDS  OR  INFORMATION,  THAT
 ACCOUNT  FOR ANY PERSON OR ENTITY LIABLE UNDER THIS ARTICLE. SUCH INFOR-
 MATION SHALL BE PROVIDED TO THE COMMISSIONER  WITHOUT  COST,  AND  IN  A
 FORMAT PRESCRIBED BY THE COMMISSIONER.
   §  2. Section 1825 of the tax law, as amended by section 3 of part NNN
 of chapter 59 of the laws of 2018, is amended to read as follows:
   § 1825. Violation of secrecy provisions of the  tax  law.--Any  person
 who  violates  the  provisions of subdivision (b) of section twenty-one,
 subdivision one of section two hundred two, subdivision eight of section
 two hundred eleven, subdivision (a) of section three  hundred  fourteen,
 subdivision  one  or  two  of section four hundred thirty-seven, section
 four hundred eighty-seven,  subdivision  one  or  two  of  section  five
 hundred  fourteen,  subsection  (e) of section six hundred ninety-seven,
 subsection (a) of section nine hundred ninety-four, subdivision  (a)  of
 section  eleven  hundred forty-six, section twelve hundred eighty-seven,
 section twelve hundred ninety-six, section twelve hundred ninety-nine-F,
 SECTION TWELVE HUNDRED NINETY-NINE-S, subdivision (a) of  section  four-
 teen  hundred eighteen, subdivision (a) of section fifteen hundred eigh-
 teen, subdivision (a) of section  fifteen  hundred  fifty-five  of  this
 chapter,  and  subdivision  (e) of section 11-1797 of the administrative
 code of the city of New York shall be guilty of a misdemeanor.
   § 3. This act shall take effect on the first of January next  succeed-
 ing the date upon which it shall have become a law. Effective immediate-
 ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
 necessary for the implementation of this act on its effective  date  are
 authorized to be made on or before such date.

co-Sponsors

multi-Sponsors

2019-A6078A - Details

See Senate Version of this Bill:: S7991
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Add Art 29-D §§1299-M - 1299-V, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: A1612
2023-2024: A6008

2019-A6078A - Summary

Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

2019-A6078A - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6078--A
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2019
                                ___________
 
 Introduced  by M. of A. CARROLL, ARROYO, M. G. MILLER -- Multi-Sponsored
   by -- M. of A.  COOK, SIMON -- read once and referred to the Committee
   on Ways and Means  --  committee  discharged,  bill  amended,  ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to adding a surcharge on deliv-
   ery transactions within the city of New York
 
   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-D to read
 as follows:
 
                               ARTICLE 29-D
                            DELIVERY SURCHARGE
 SECTION 1299-M. DEFINITIONS.
         1299-N. IMPOSITION OF TAX.
         1299-O. LIABILITY FOR SURCHARGE.
         1299-P. REGISTRATION.
         1299-Q. RETURNS AND PAYMENT OF SURCHARGE.
         1299-R. RECORDS TO BE KEPT.
         1299-S. SECRECY OF RETURNS AND REPORTS.
         1299-T. PRACTICE AND PROCEDURE.
         1299-U. DEPOSIT AND DISPOSITION OF REVENUE.
         1299-V. COOPERATION BY REGULATORY AGENCIES.
   § 1299-M. DEFINITIONS. (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 OTHERWISE, ANY COMBINATION  OF  INDIVIDUALS  AND
 ANY OTHER FORM OF UNINCORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR
 MORE PERSONS.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09236-02-9

 A. 6078--A                          2
 
   (B)  "DELIVERY  TRANSACTION"  MEANS  A TRANSACTION THAT RESULTS IN THE
 DELIVERY OF ANY ITEM PURCHASED TO THE PURCHASER.
   (C)  "PURCHASER"  MEANS  THE PERSON RECEIVING THE ITEM IN THE DELIVERY
 TRANSACTION.
   § 1299-N. IMPOSITION OF TAX. IN ADDITION TO ANY OTHER TAX  OR  ASSESS-
 MENT  IMPOSED  BY  THIS  CHAPTER  OR OTHER LAW, THERE IS HEREBY IMPOSED,
 BEGINNING ON JANUARY FIRST, TWO THOUSAND TWENTY-ONE, A SURCHARGE ON  ALL
 DELIVERY  TRANSACTIONS  OF  THREE  DOLLARS FOR EACH DELIVERY TRANSACTION
 WHERE THE DELIVERY IS MADE WITHIN THE  CITY  OF  NEW  YORK,  EXCEPT  FOR
 DELIVERIES OF ESSENTIAL MEDICAL SUPPLIES OR DELIVERIES OF FOOD.
   §  1299-O.  LIABILITY FOR SURCHARGE. (A) NOTWITHSTANDING ANY PROVISION
 OF LAW TO THE CONTRARY, ANY PERSON THAT SELLS BY ANY MEANS ANY  ITEM  TO
 BE  DELIVERED  WITHIN  THE  CITY  OF  NEW YORK IS SUBJECT TO A SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL BE LIABLE FOR  THE  SURCHARGE  IMPOSED  BY
 THIS ARTICLE.
   (B)  NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE SURCHARGE IMPOSED BY
 THIS ARTICLE MUST BE PASSED ALONG TO THE PURCHASER AND SEPARATELY STATED
 ON ANY RECEIPT THAT IS PROVIDED TO SUCH PASSENGER. THE PASSING ALONG  OF
 SUCH  SURCHARGE  SHALL  NOT  BE CONSTRUED BY ANY COURT OR ADMINISTRATIVE
 BODY AS THE IMPOSITION OF THE SURCHARGE ON THE  PERSON  OR  ENTITY  THAT
 PAYS FOR THE DELIVERY TRANSACTION.
   §  1299-P.  REGISTRATION.  (A)  EVERY  PERSON LIABLE FOR THE SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL FILE  WITH  THE  COMMISSIONER  A  PROPERLY
 COMPLETED  APPLICATION  FOR  A  CERTIFICATE  OF  REGISTRATION, IN A FORM
 PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE ACCOMPANIED BY
 A FEE OF ONE DOLLAR AND FIFTY CENTS, AND SHALL SET FORTH  THE  NAME  AND
 ADDRESS  OF  THE  REGISTRANT, AND ANY OTHER INFORMATION THAT THE COMMIS-
 SIONER MAY REQUIRE. NOTWITHSTANDING THE FOREGOING, ANY PERSON LIABLE FOR
 A SURCHARGE IMPOSED BY THIS ARTICLE THAT WILL INCUR  SUCH  LIABILITY  NO
 MORE  THAN ONE TIME IN ANY SINGLE CALENDAR MONTH SHALL NOT BE SUBJECT TO
 THE PROVISIONS OF THIS PARAGRAPH.
   (B) EXCEPT AS OTHERWISE PROVIDED IN  THIS  SECTION,  THE  COMMISSIONER
 SHALL  ISSUE  A  CERTIFICATE OF REGISTRATION TO EACH PERSON THAT APPLIES
 FOR ONE FOR A SPECIFIED TERM OF NOT LESS THAN THREE YEARS.  ANY  CERTIF-
 ICATE  OF REGISTRATION REFERRED TO IN THIS PARAGRAPH SHALL BE SUBJECT TO
 RENEWAL IN ACCORDANCE WITH RULES PROMULGATED BY  THE  COMMISSIONER,  AND
 UPON THE PAYMENT OF A FEE OF ONE DOLLAR FIFTY CENTS. WHETHER OR NOT SUCH
 CERTIFICATE  OF REGISTRATION IS ISSUED FOR A SPECIFIED TERM, IT SHALL BE
 SUBJECT TO SUSPENSION OR REVOCATION AS PROVIDED  FOR  IN  THIS  SECTION.
 EACH CERTIFICATE SHALL STATE THE REGISTRANT AND THE REGISTRANT'S TAXPAY-
 ER  ID  NUMBER IT IS APPLICABLE TO.  CERTIFICATES OF REGISTRATION ISSUED
 PURSUANT TO THIS ARTICLE SHALL BE NON-ASSIGNABLE  AND  NON-TRANSFERABLE,
 AND SHALL BE SURRENDERED TO THE COMMISSIONER IMMEDIATELY UPON THE REGIS-
 TRANT'S  CEASING  TO DO BUSINESS AT THE ADDRESS PROVIDED IN ITS APPLICA-
 TION, UNLESS THE REGISTRANT AMENDS ITS CERTIFICATE  OF  REGISTRATION  IN
 ACCORDANCE  WITH RULES PROMULGATED BY THE COMMISSIONER.  ALL REGISTRANTS
 MUST NOTIFY THE COMMISSIONER OF CHANGES TO ANY OF THE INFORMATION STATED
 ON THEIR CERTIFICATE OF REGISTRATION, INCLUDING VEHICLE CHANGES, IF ANY,
 ON A CALENDAR QUARTERLY BASIS, AND SHALL  AMEND  THEIR  CERTIFICATES  OF
 REGISTRATION ACCORDINGLY.
   (C)  (1)  THE COMMISSIONER MAY REFUSE TO ISSUE A CERTIFICATE OF REGIS-
 TRATION TO A PERSON, OR MAY SUSPEND OR REVOKE A CERTIFICATE OF REGISTRA-
 TION THAT WAS ISSUED TO A PERSON, PURSUANT TO THIS SECTION UPON  FINDING
 THAT:  (I)  SUCH PERSON FAILED TO PAY ANY MONIES THAT ARE FINALLY DETER-
 MINED TO BE DUE FOR ANY TAX OR IMPOSITION THAT IS  ADMINISTERED  BY  THE
 COMMISSIONER;  (II) SUCH PERSON FAILED TO FILE ANY REPORT OR RETURN THAT

 A. 6078--A                          3
 
 IS DUE FROM IT UNDER THIS CHAPTER; (III) SUCH PERSON WILLFULLY  FILED  A
 FALSE REPORT, RETURN OR OTHER DOCUMENT DUE UNDER THIS CHAPTER; (IV) SUCH
 PERSON WILLFULLY VIOLATED ANY PROVISIONS OF THIS ARTICLE, OR ANY RULE OR
 REGULATION  OF THE COMMISSIONER PROMULGATED UNDER THIS ARTICLE; OR (V) A
 CERTIFICATE OF REGISTRATION ISSUED PURSUANT  TO  THIS  SECTION  TO  SUCH
 PERSON,  OR  TO  ANY BUSINESS OR ENTITY UNDER CONTROL OF SUCH PERSON, OR
 THAT IS SUBJECT  TO  SUBSTANTIALLY  THE  SAME  OWNERSHIP,  DIRECTION  OR
 CONTROL  OF  SUCH  PERSON, THAT HAS BEEN REVOKED OR SUSPENDED WITHIN ONE
 YEAR FROM THE DATE ON WHICH A CERTIFICATE OF REGISTRATION IS FILED.
   (2) A NOTICE OF PROPOSED REVOCATION, SUSPENSION OR  REFUSAL  TO  ISSUE
 SHALL BE GIVEN TO THE PERSON THAT APPLIES FOR A CERTIFICATE OF REGISTRA-
 TION  PURSUANT  TO THIS SECTION IN THE MANNER PRESCRIBED FOR A NOTICE OF
 DEFICIENCY IN SUBSECTION (A) OF SECTION ONE THOUSAND EIGHTY-ONE OF  THIS
 CHAPTER,  AND EXCEPT AS OTHERWISE PROVIDED HEREIN, ALL THE PROVISIONS OF
 ARTICLE TWENTY-SEVEN OF THIS CHAPTER APPLICABLE TO A NOTICE OF DEFICIEN-
 CY SHALL APPLY TO A NOTICE ISSUED PURSUANT TO THIS PARAGRAPH, INSOFAR AS
 SUCH PROVISIONS CAN BE MADE APPLICABLE TO SUCH  NOTICE,  AND  WITH  SUCH
 MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT THE LANGUAGE OF SUCH
 PROVISIONS  TO  THE  NOTICE AUTHORIZED BY THIS PARAGRAPH. ALL NOTICES OF
 PROPOSED REVOCATION, SUSPENSION OR REFUSAL  TO  ISSUE  SHALL  CONTAIN  A
 STATEMENT  ADVISING THE PERSON TO WHOM IT IS ISSUED THAT THE SUSPENSION,
 REVOCATION OR REFUSAL TO ISSUE MAY BE CHALLENGED THROUGH A HEARING PROC-
 ESS AND THAT THE PETITION FOR SUCH CHALLENGE  MUST  BE  FILED  WITH  THE
 DIVISION  OF  TAX  APPEALS  WITHIN  NINETY DAYS AFTER THE GIVING OF SUCH
 NOTICE.
   (3) IN THE CASE OF A PROPOSED REVOCATION OR    SUSPENSION,  NOTICE  OF
 SUCH  MUST  BE GIVEN TO A PERSON WITHIN THREE YEARS FROM THE DATE OF THE
 ACT OR OMISSION DESCRIBED IN PARAGRAPH ONE OF THIS  SUBDIVISION,  EXCEPT
 THAT  IN THE CASE OF ACTS INVOLVING FALSITY OR FRAUD, SUCH NOTICE MAY BE
 ISSUED AT ANY TIME.
   (4) IN ANY OF THE  FOREGOING  INSTANCES  WHERE  THE  COMMISSIONER  MAY
 SUSPEND  OR REVOKE OR REFUSE TO ISSUE A CERTIFICATE OF REGISTRATION, THE
 COMMISSIONER MAY CONDITION THE RETENTION OR ISSUANCE OF A CERTIFICATE OF
 REGISTRATION UPON THE FILING OF A BOND OR THE  DEPOSIT  OF  TAX  IN  THE
 MANNER  PROVIDED IN PARAGRAPH TWO OR THREE OF SUBDIVISION (E) OF SECTION
 ELEVEN HUNDRED THIRTY-SEVEN OF THIS CHAPTER.
   (D) IF THE COMMISSIONER CONSIDERS IT NECESSARY FOR THE PROPER ADMINIS-
 TRATION OF THE SURCHARGE IMPOSED BY THIS ARTICLE, HE OR SHE MAY  REQUIRE
 EVERY  PERSON WHO HOLDS A CERTIFICATE OF REGISTRATION ISSUED PURSUANT TO
 THIS SECTION TO APPLY FOR A NEW CERTIFICATE OF REGISTRATION IN SUCH FORM
 AND AT SUCH TIME AS THE COMMISSIONER MAY  PRESCRIBE,  AND  TO  SURRENDER
 EACH PREVIOUSLY ISSUED CERTIFICATE OF REGISTRATION. THE COMMISSIONER MAY
 REQUIRE  SUCH  FILING  AND SUCH SURRENDER NOT MORE OFTEN THAN ONCE EVERY
 THREE YEARS. UPON THE FILING OF AN APPLICATION FOR A NEW CERTIFICATE  OF
 REGISTRATION  AND  THE  SURRENDER OF ALL PREVIOUS SUCH CERTIFICATES, THE
 COMMISSIONER SHALL ISSUE, WITHIN  SUCH  TIME  AS  THE  COMMISSIONER  MAY
 PRESCRIBE,  A  NEW  CERTIFICATE OF REGISTRATION, WITHOUT CHARGE, TO EACH
 REGISTRANT.
   § 1299-Q. RETURNS AND PAYMENT OF SURCHARGE. (A)  EVERY  PERSON  LIABLE
 FOR  THE  SURCHARGE IMPOSED BY THIS ARTICLE SHALL FILE A RETURN WITH THE
 COMMISSIONER ON A MONTHLY BASIS. EACH RETURN SHALL SHOW  THE  NUMBER  OF
 DELIVERY TRANSACTIONS COMPLETED SUBJECT TO THE SURCHARGE IMPOSED BY THIS
 ARTICLE  IN  THE  MONTH  FOR  WHICH THE RETURN IS FILED, ALONG WITH SUCH
 OTHER INFORMATION AS THE COMMISSIONER MAY REQUIRE. THE RETURNS  REQUIRED
 BY  THIS  SECTION SHALL BE FILED WITHIN TWENTY DAYS AFTER THE END OF THE
 MONTH COVERED THEREBY. IF THE COMMISSIONER DEEMS IT NECESSARY TO  ENSURE

 A. 6078--A                          4
 
 THE  PAYMENT  OF  THE  SURCHARGE  IMPOSED BY THIS ARTICLE, HE OR SHE MAY
 REQUIRE RETURNS TO BE MADE FOR SHORTER PERIODS THAN  PRESCRIBED  BY  THE
 FOREGOING  PROVISIONS  OF  THIS  SECTION,  AND UPON SUCH DATES AS MAY BE
 SPECIFIED.  THE  FORM OF RETURNS SHALL BE PRESCRIBED BY THE COMMISSIONER
 AND SHALL CONTAIN SUCH INFORMATION AS THE COMMISSIONER MAY  DEEM  NECES-
 SARY FOR THE PROPER ADMINISTRATION OF THIS ARTICLE. THE COMMISSIONER MAY
 REQUIRE THAT RETURNS BE FILED ELECTRONICALLY.
   (B)  EVERY  PERSON  LIABLE  FOR  THE SURCHARGE IMPOSED BY THIS ARTICLE
 SHALL, AT THE TIME OF FILING SUCH RETURN, PAY TO  THE  COMMISSIONER  THE
 TOTAL AMOUNT OF ALL SURCHARGES DUE UNDER THIS ARTICLE. SUCH AMOUNT SHALL
 BE  DUE  AND  PAYABLE ON THE DATE SPECIFIED FOR THE FILING OF THE RETURN
 FOR SUCH PERIOD, WITHOUT REGARD TO WHETHER A RETURN IS FILED, OR WHETHER
 THE RETURN THAT IS FILED CORRECTLY SHOWS THE CORRECT NUMBER OF  DELIVERY
 TRANSACTIONS  ARE  SUBJECT  TO  THE  SURCHARGE, OR THE CORRECT SURCHARGE
 AMOUNT DUE THEREON. THE COMMISSIONER MAY REQUIRE THAT THE  SURCHARGE  BE
 PAID ELECTRONICALLY.
   (C)  IN  ADDITION  TO ANY OTHER PENALTY OR INTEREST PROVIDED FOR UNDER
 THIS ARTICLE OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH  FAILURE  IS
 DUE  TO  REASONABLE  CAUSE  AND  NOT  DUE TO WILLFUL NEGLECT, ANY PERSON
 LIABLE FOR THE SURCHARGE IMPOSED BY THIS ARTICLE THAT FAILS TO PAY  SUCH
 SURCHARGE  WHEN  DUE SHALL BE LIABLE FOR A PENALTY IN AN AMOUNT EQUAL TO
 TWO HUNDRED PERCENT OF THE TOTAL SURCHARGE AMOUNT THAT IS DUE.
   § 1299-R. RECORDS TO BE KEPT. EVERY PERSON LIABLE  FOR  THE  SURCHARGE
 IMPOSED  BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   (A) RECORDS OF DELIVERY TRANSACTION COMPLETED BY SUCH PERSON,  INCLUD-
 ING  ALL  AMOUNTS  PAID,  CHARGED  OR  DUE  THEREON, IN SUCH FORM AS THE
 COMMISSIONER MAY REQUIRE;
   (B) TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   (C) SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
 TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
   § 1299-S. 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 TH 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, THE COMMISSIONER  OR
 AN  AGENCY THAT IS AUTHORIZED TO PERMIT OR REGULATE THE PROVISION OF ANY
 RELEVANT TRANSPORTATION 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 OR THE REPORTS OR THE 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  IN  EVIDENCE  SO
 MUCH  OF  SAID  RETURNS  OR REPORTS OR OF THE FACTS SHOWN THEREBY AS ARE
 PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE.  NOTHING HEREIN SHALL
 BE CONSTRUED, HOWEVER, TO PROHIBIT  THE  COMMISSIONER,  IN  HIS  OR  HER

 A. 6078--A                          5
 
 DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A CERTIFIED COPY
 OF  ANY RETURN OR REPORT FILED UNDER THIS ARTICLE, OR FROM PROVIDING ANY
 INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT,  BY  OR  TO  A  DULY
 AUTHORIZED  OFFICER  OR EMPLOYEE OF THE COMPTROLLER; NOR TO PROHIBIT THE
 INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR REPORT FILED
 UNDER THIS ARTICLE, OR THE PROVISION OF ANY INFORMATION CONTAINED THERE-
 IN, BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRESENTATIVES OF  THE
 STATE  WHEN  AN ACTION SHALL HAVE BEEN RECOMMENDED OR COMMENCED PURSUANT
 TO THIS CHAPTER IN WHICH SUCH RETURNS OR  REPORTS  OR  THE  FACTS  SHOWN
 THEREBY  ARE  DIRECTLY  INVOLVED;  NOR TO PROHIBIT THE COMMISSIONER FROM
 PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR THE COMPTROLLER THE
 TOTAL NUMBER OF RETURNS OR REPORTS  FILED  UNDER  THIS  ARTICLE  IN  ANY
 REPORTING  PERIOD  AND  THE TOTAL COLLECTIONS RECEIVED THEREFROM; NOR TO
 PROHIBIT THE DELIVERY TO A PERSON LIABLE FOR THE  SURCHARGE  IMPOSED  BY
 THIS  ARTICLE,  OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH, A CERTIFIED
 COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO THIS ARTI-
 CLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS SO CLASSIFIED  AS  TO
 PREVENT  THE  IDENTIFICATION  OF  PARTICULAR  RETURNS OR REPORTS AND THE
 ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN  SUCH  MANNER  AS  THE
 COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND OTHER APPROPRIATE IDEN-
 TIFYING  INFORMATION  OF  THOSE  PERSONS  REQUIRED  TO PAY THE SURCHARGE
 IMPOSED BY THIS ARTICLE.
   (B) 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 OF 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 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 SURCHARGE
 IMPOSED BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED  FOR
 PURPOSES  OF  TAX  ADMINISTRATION ONLY; AND PROVIDED FURTHER THE COMMIS-
 SIONER 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  THERE-
 FOR  HAS  BEEN MADE TO THE COMMISSIONER 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 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR
 OTHER INFORMATION.
   (C)(1) ANY OFFICER OR EMPLOYER 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.
   §  1299-T.  PRACTICE  AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-
 SEVEN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION  OF

 A. 6078--A                          6
 
 AND  PROCEDURE  WITH RESPECT TO THE SURCHARGE 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 SURCHARGE IMPOSED BY 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.
   § 1299-U. DEPOSIT AND DISPOSITION OF REVENUE. ANY SURCHARGE, INTEREST,
 AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTI-
 CLE SHALL BE DAILY REMITTED TO THE METROPOLITAN TRANSPORTATION AUTHORITY
 FINANCE  FUND  ESTABLISHED  BY  SECTION  TWELVE HUNDRED SEVENTY-H OF THE
 PUBLIC AUTHORITIES LAW.
   § 1299-V. COOPERATION BY REGULATORY AGENCIES. ALL REGULATORY  AGENCIES
 SHALL  COOPERATE  WITH  AND  ASSIST  THE  COMMISSIONER TO EFFECTUATE THE
 PURPOSES OF THIS ARTICLE AND THE COMMISSIONER'S  RESPONSIBILITIES  HERE-
 UNDER. SUCH COOPERATION SHALL ALSO INCLUDE FURNISHING TO THE COMMISSION-
 ER  ALL  WRITTEN,  COMPUTERIZED,  AUTOMATED OR ELECTRONIC RECORDS IN THE
 REGULATORY AGENCY'S POSSESSION, OR IN  THE  POSSESSION  OF  ANY  OF  ITS
 AGENTS,  INSTRUMENTALITIES,  CONTRACTORS, OR ANY OTHER PERSON AUTHORIZED
 OR REQUIRED TO OBTAIN OR  POSSESS  SUCH  RECORDS  OR  INFORMATION,  THAT
 ACCOUNT  FOR ANY PERSON OR ENTITY LIABLE UNDER THIS ARTICLE. SUCH INFOR-
 MATION SHALL BE PROVIDED TO THE COMMISSIONER  WITHOUT  COST,  AND  IN  A
 FORMAT PRESCRIBED BY THE COMMISSIONER.
   §  2. Section 1825 of the tax law, as amended by section 3 of part NNN
 of chapter 59 of the laws of 2018, is amended to read as follows:
   § 1825. Violation of secrecy provisions of the  tax  law.--Any  person
 who  violates  the  provisions of subdivision (b) of section twenty-one,
 subdivision one of section two hundred two, subdivision eight of section
 two hundred eleven, subdivision (a) of section three  hundred  fourteen,
 subdivision  one  or  two  of section four hundred thirty-seven, section
 four hundred eighty-seven,  subdivision  one  or  two  of  section  five
 hundred  fourteen,  subsection  (e) of section six hundred ninety-seven,
 subsection (a) of section nine hundred ninety-four, subdivision  (a)  of
 section  eleven  hundred forty-six, section twelve hundred eighty-seven,
 section twelve hundred ninety-six, section twelve hundred ninety-nine-F,
 SECTION TWELVE HUNDRED NINETY-NINE-S, subdivision (a) of  section  four-
 teen  hundred eighteen, subdivision (a) of section fifteen hundred eigh-
 teen, subdivision (a) of section  fifteen  hundred  fifty-five  of  this
 chapter,  and  subdivision  (e) of section 11-1797 of the administrative
 code of the city of New York shall be guilty of a misdemeanor.
   § 3. This act shall take effect on the first of January next  succeed-
 ing the date upon which it shall have become a law. Effective immediate-
 ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
 necessary for the implementation of this act on its effective  date  are
 authorized to be made on or before such date.

co-Sponsors

multi-Sponsors

2019-A6078B (ACTIVE) - Details

See Senate Version of this Bill:: S7991
Current Committee:: Assembly Ways And Means
Law Section:: Tax Law
Laws Affected:: Add Art 29-D §§1299-M - 1299-V, Tax L
Versions Introduced in Other Legislative Sessions:: 2021-2022: A1612
2023-2024: A6008

2019-A6078B (ACTIVE) - Summary

Adds a three dollar surcharge on online delivery transactions terminating within the city of New York to be used to fund the operating costs of buses and subways in the city of New York.

2019-A6078B (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  6078--B
 
                        2019-2020 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             February 27, 2019
                                ___________
 
 Introduced  by  M.  of  A. CARROLL, ARROYO, M. G. MILLER, FALL -- Multi-
   Sponsored by -- M.  of A. COOK, SIMON -- read once and referred to the
   Committee on Ways and Means --  committee  discharged,  bill  amended,
   ordered  reprinted  as  amended  and  recommitted to said committee --
   recommitted to the Committee on Ways  and  Means  in  accordance  with
   Assembly Rule 3, sec. 2 -- committee discharged, bill amended, ordered
   reprinted as amended and recommitted to said committee
 
 AN ACT to amend the tax law, in relation to adding a surcharge on online
   delivery transactions within the city of New York
 
   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-D to read
 as follows:
 
                               ARTICLE 29-D
                            DELIVERY SURCHARGE
 SECTION 1299-M. DEFINITIONS.
         1299-N. IMPOSITION OF TAX.
         1299-O. LIABILITY FOR SURCHARGE.
         1299-P. REGISTRATION.
         1299-Q. RETURNS AND PAYMENT OF SURCHARGE.
         1299-R. RECORDS TO BE KEPT.
         1299-S. SECRECY OF RETURNS AND REPORTS.
         1299-T. PRACTICE AND PROCEDURE.
         1299-U. DEPOSIT AND DISPOSITION OF REVENUE.
         1299-V. COOPERATION BY REGULATORY AGENCIES.
   § 1299-M. DEFINITIONS. (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 OTHERWISE, ANY COMBINATION  OF  INDIVIDUALS  AND
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD09236-04-0

 A. 6078--B                          2
 
 ANY OTHER FORM OF UNINCORPORATED ENTERPRISE OWNED OR CONDUCTED BY TWO OR
 MORE PERSONS.
   (B)  "DELIVERY  TRANSACTION"  MEANS  A TRANSACTION THAT RESULTS IN THE
 DELIVERY OF ANY ITEM PURCHASED ONLINE TO THE PURCHASER.
   (C) "PURCHASER" MEANS THE PERSON RECEIVING THE ITEM  IN  THE  DELIVERY
 TRANSACTION.
   §  1299-N.  IMPOSITION OF TAX. IN ADDITION TO ANY OTHER TAX OR ASSESS-
 MENT IMPOSED BY THIS CHAPTER OR OTHER  LAW,  THERE  IS  HEREBY  IMPOSED,
 BEGINNING  ON JANUARY FIRST, TWO THOUSAND TWENTY-TWO, A SURCHARGE ON ALL
 DELIVERY TRANSACTIONS OF THREE DOLLARS  FOR  EACH  DELIVERY  TRANSACTION
 WHERE  THE  DELIVERY  IS  MADE  WITHIN  THE CITY OF NEW YORK, EXCEPT FOR
 DELIVERIES OF ESSENTIAL MEDICAL SUPPLIES OR DELIVERIES OF FOOD.
   § 1299-O. LIABILITY FOR SURCHARGE. (A) NOTWITHSTANDING  ANY  PROVISION
 OF  LAW  TO THE CONTRARY, ANY PERSON THAT SELLS BY ANY MEANS ANY ITEM TO
 BE DELIVERED WITHIN THE CITY OF NEW  YORK  IS  SUBJECT  TO  A  SURCHARGE
 IMPOSED  BY  THIS  ARTICLE  SHALL BE LIABLE FOR THE SURCHARGE IMPOSED BY
 THIS ARTICLE.
   (B) NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE SURCHARGE IMPOSED  BY
 THIS ARTICLE SHALL BE PASSED ALONG TO THE PURCHASER AND SEPARATELY STAT-
 ED  ON ANY RECEIPT THAT IS PROVIDED TO SUCH PASSENGER. THE PASSING ALONG
 OF SUCH SURCHARGE SHALL NOT BE CONSTRUED BY ANY COURT OR  ADMINISTRATIVE
 BODY  AS  THE  IMPOSITION  OF THE SURCHARGE ON THE PERSON OR ENTITY THAT
 PAYS FOR THE DELIVERY TRANSACTION.
   (C) NOTWITHSTANDING ANY LAW TO THE CONTRARY, THE SURCHARGE IMPOSED  BY
 THIS  ARTICLE  SHALL  NOT  APPLY TO ANY PURCHASER USING THE SUPPLEMENTAL
 NUTRITION ASSISTANCE PROGRAM, SPECIAL SUPPLEMENTAL NUTRITION PROGRAM FOR
 WOMEN, INFANTS AND CHILDREN,  OR  ANY  SUCCESSOR  PROGRAMS  AS  FULL  OR
 PARTIAL PAYMENT FOR THE ITEMS PURCHASED WHERE ALL ITEMS PURCHASED IN THE
 DELIVERY TRANSACTION ARE PURCHASABLE USING SUCH PROGRAMS.
   §  1299-P.  REGISTRATION.  (A)  EVERY  PERSON LIABLE FOR THE SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL FILE  WITH  THE  COMMISSIONER  A  PROPERLY
 COMPLETED  APPLICATION  FOR  A  CERTIFICATE  OF  REGISTRATION, IN A FORM
 PRESCRIBED BY THE COMMISSIONER. SUCH APPLICATION SHALL BE ACCOMPANIED BY
 A FEE OF ONE DOLLAR AND FIFTY CENTS, AND SHALL SET FORTH  THE  NAME  AND
 ADDRESS  OF  THE  REGISTRANT, AND ANY OTHER INFORMATION THAT THE COMMIS-
 SIONER MAY REQUIRE. NOTWITHSTANDING THE FOREGOING, ANY PERSON LIABLE FOR
 A SURCHARGE IMPOSED BY THIS ARTICLE THAT WILL INCUR  SUCH  LIABILITY  NO
 MORE  THAN ONE TIME IN ANY SINGLE CALENDAR MONTH SHALL NOT BE SUBJECT TO
 THE PROVISIONS OF THIS PARAGRAPH.
   (B) EXCEPT AS OTHERWISE PROVIDED IN  THIS  SECTION,  THE  COMMISSIONER
 SHALL  ISSUE  A  CERTIFICATE OF REGISTRATION TO EACH PERSON THAT APPLIES
 FOR ONE FOR A SPECIFIED TERM OF NOT LESS THAN THREE YEARS.  ANY  CERTIF-
 ICATE  OF REGISTRATION REFERRED TO IN THIS PARAGRAPH SHALL BE SUBJECT TO
 RENEWAL IN ACCORDANCE WITH RULES PROMULGATED BY  THE  COMMISSIONER,  AND
 UPON THE PAYMENT OF A FEE OF ONE DOLLAR FIFTY CENTS. WHETHER OR NOT SUCH
 CERTIFICATE  OF REGISTRATION IS ISSUED FOR A SPECIFIED TERM, IT SHALL BE
 SUBJECT TO SUSPENSION OR REVOCATION AS PROVIDED  FOR  IN  THIS  SECTION.
 EACH CERTIFICATE SHALL STATE THE REGISTRANT AND THE REGISTRANT'S TAXPAY-
 ER  ID  NUMBER IT IS APPLICABLE TO.  CERTIFICATES OF REGISTRATION ISSUED
 PURSUANT TO THIS ARTICLE SHALL BE NON-ASSIGNABLE  AND  NON-TRANSFERABLE,
 AND SHALL BE SURRENDERED TO THE COMMISSIONER IMMEDIATELY UPON THE REGIS-
 TRANT'S  CEASING  TO DO BUSINESS AT THE ADDRESS PROVIDED IN ITS APPLICA-
 TION, UNLESS THE REGISTRANT AMENDS ITS CERTIFICATE  OF  REGISTRATION  IN
 ACCORDANCE  WITH RULES PROMULGATED BY THE COMMISSIONER.  ALL REGISTRANTS
 MUST NOTIFY THE COMMISSIONER OF CHANGES TO ANY OF THE INFORMATION STATED
 ON THEIR CERTIFICATE OF REGISTRATION, INCLUDING VEHICLE CHANGES, IF ANY,

 A. 6078--B                          3
 
 ON A CALENDAR QUARTERLY BASIS, AND SHALL  AMEND  THEIR  CERTIFICATES  OF
 REGISTRATION ACCORDINGLY.
   (C)  (1)  THE COMMISSIONER MAY REFUSE TO ISSUE A CERTIFICATE OF REGIS-
 TRATION TO A PERSON, OR MAY SUSPEND OR REVOKE A CERTIFICATE OF REGISTRA-
 TION THAT WAS ISSUED TO A PERSON, PURSUANT TO THIS SECTION UPON  FINDING
 THAT:  (I)  SUCH PERSON FAILED TO PAY ANY MONIES THAT ARE FINALLY DETER-
 MINED TO BE DUE FOR ANY TAX OR IMPOSITION THAT IS  ADMINISTERED  BY  THE
 COMMISSIONER;  (II) SUCH PERSON FAILED TO FILE ANY REPORT OR RETURN THAT
 IS DUE FROM IT UNDER THIS CHAPTER; (III) SUCH PERSON WILLFULLY  FILED  A
 FALSE REPORT, RETURN OR OTHER DOCUMENT DUE UNDER THIS CHAPTER; (IV) SUCH
 PERSON WILLFULLY VIOLATED ANY PROVISIONS OF THIS ARTICLE, OR ANY RULE OR
 REGULATION  OF THE COMMISSIONER PROMULGATED UNDER THIS ARTICLE; OR (V) A
 CERTIFICATE OF REGISTRATION ISSUED PURSUANT  TO  THIS  SECTION  TO  SUCH
 PERSON,  OR  TO  ANY BUSINESS OR ENTITY UNDER CONTROL OF SUCH PERSON, OR
 THAT IS SUBJECT  TO  SUBSTANTIALLY  THE  SAME  OWNERSHIP,  DIRECTION  OR
 CONTROL  OF  SUCH  PERSON, THAT HAS BEEN REVOKED OR SUSPENDED WITHIN ONE
 YEAR FROM THE DATE ON WHICH A CERTIFICATE OF REGISTRATION IS FILED.
   (2) A NOTICE OF PROPOSED REVOCATION, SUSPENSION OR  REFUSAL  TO  ISSUE
 SHALL BE GIVEN TO THE PERSON THAT APPLIES FOR A CERTIFICATE OF REGISTRA-
 TION  PURSUANT  TO THIS SECTION IN THE MANNER PRESCRIBED FOR A NOTICE OF
 DEFICIENCY IN SUBSECTION (A) OF SECTION ONE THOUSAND EIGHTY-ONE OF  THIS
 CHAPTER,  AND EXCEPT AS OTHERWISE PROVIDED HEREIN, ALL THE PROVISIONS OF
 ARTICLE TWENTY-SEVEN OF THIS CHAPTER APPLICABLE TO A NOTICE OF DEFICIEN-
 CY SHALL APPLY TO A NOTICE ISSUED PURSUANT TO THIS PARAGRAPH, INSOFAR AS
 SUCH PROVISIONS CAN BE MADE APPLICABLE TO SUCH  NOTICE,  AND  WITH  SUCH
 MODIFICATIONS AS MAY BE NECESSARY IN ORDER TO ADAPT THE LANGUAGE OF SUCH
 PROVISIONS  TO  THE  NOTICE AUTHORIZED BY THIS PARAGRAPH. ALL NOTICES OF
 PROPOSED REVOCATION, SUSPENSION OR REFUSAL  TO  ISSUE  SHALL  CONTAIN  A
 STATEMENT  ADVISING THE PERSON TO WHOM IT IS ISSUED THAT THE SUSPENSION,
 REVOCATION OR REFUSAL TO ISSUE MAY BE CHALLENGED THROUGH A HEARING PROC-
 ESS AND THAT THE PETITION FOR SUCH CHALLENGE  MUST  BE  FILED  WITH  THE
 DIVISION  OF  TAX  APPEALS  WITHIN  NINETY DAYS AFTER THE GIVING OF SUCH
 NOTICE.
   (3) IN THE CASE OF A PROPOSED REVOCATION OR    SUSPENSION,  NOTICE  OF
 SUCH  MUST  BE GIVEN TO A PERSON WITHIN THREE YEARS FROM THE DATE OF THE
 ACT OR OMISSION DESCRIBED IN PARAGRAPH ONE OF THIS  SUBDIVISION,  EXCEPT
 THAT  IN THE CASE OF ACTS INVOLVING FALSITY OR FRAUD, SUCH NOTICE MAY BE
 ISSUED AT ANY TIME.
   (4) IN ANY OF THE  FOREGOING  INSTANCES  WHERE  THE  COMMISSIONER  MAY
 SUSPEND  OR REVOKE OR REFUSE TO ISSUE A CERTIFICATE OF REGISTRATION, THE
 COMMISSIONER MAY CONDITION THE RETENTION OR ISSUANCE OF A CERTIFICATE OF
 REGISTRATION UPON THE FILING OF A BOND OR THE  DEPOSIT  OF  TAX  IN  THE
 MANNER  PROVIDED IN PARAGRAPH TWO OR THREE OF SUBDIVISION (E) OF SECTION
 ELEVEN HUNDRED THIRTY-SEVEN OF THIS CHAPTER.
   (D) IF THE COMMISSIONER CONSIDERS IT NECESSARY FOR THE PROPER ADMINIS-
 TRATION OF THE SURCHARGE IMPOSED BY THIS ARTICLE, HE OR SHE MAY  REQUIRE
 EVERY  PERSON WHO HOLDS A CERTIFICATE OF REGISTRATION ISSUED PURSUANT TO
 THIS SECTION TO APPLY FOR A NEW CERTIFICATE OF REGISTRATION IN SUCH FORM
 AND AT SUCH TIME AS THE COMMISSIONER MAY  PRESCRIBE,  AND  TO  SURRENDER
 EACH PREVIOUSLY ISSUED CERTIFICATE OF REGISTRATION. THE COMMISSIONER MAY
 REQUIRE  SUCH  FILING  AND SUCH SURRENDER NOT MORE OFTEN THAN ONCE EVERY
 THREE YEARS. UPON THE FILING OF AN APPLICATION FOR A NEW CERTIFICATE  OF
 REGISTRATION  AND  THE  SURRENDER OF ALL PREVIOUS SUCH CERTIFICATES, THE
 COMMISSIONER SHALL ISSUE, WITHIN  SUCH  TIME  AS  THE  COMMISSIONER  MAY
 PRESCRIBE,  A  NEW  CERTIFICATE OF REGISTRATION, WITHOUT CHARGE, TO EACH
 REGISTRANT.

 A. 6078--B                          4
 
   § 1299-Q. RETURNS AND PAYMENT OF SURCHARGE. (A)  EVERY  PERSON  LIABLE
 FOR  THE  SURCHARGE IMPOSED BY THIS ARTICLE SHALL FILE A RETURN WITH THE
 COMMISSIONER ON A MONTHLY BASIS. EACH RETURN SHALL SHOW  THE  NUMBER  OF
 DELIVERY TRANSACTIONS COMPLETED SUBJECT TO THE SURCHARGE IMPOSED BY THIS
 ARTICLE  IN  THE  MONTH  FOR  WHICH THE RETURN IS FILED, ALONG WITH SUCH
 OTHER INFORMATION AS THE COMMISSIONER MAY REQUIRE. THE RETURNS  REQUIRED
 BY  THIS  SECTION SHALL BE FILED WITHIN TWENTY DAYS AFTER THE END OF THE
 MONTH COVERED THEREBY. IF THE COMMISSIONER DEEMS IT NECESSARY TO  ENSURE
 THE  PAYMENT  OF  THE  SURCHARGE  IMPOSED BY THIS ARTICLE, HE OR SHE MAY
 REQUIRE RETURNS TO BE MADE FOR SHORTER PERIODS THAN  PRESCRIBED  BY  THE
 FOREGOING  PROVISIONS  OF  THIS  SECTION,  AND UPON SUCH DATES AS MAY BE
 SPECIFIED. THE FORM OF RETURNS SHALL BE PRESCRIBED BY  THE  COMMISSIONER
 AND  SHALL  CONTAIN SUCH INFORMATION AS THE COMMISSIONER MAY DEEM NECES-
 SARY FOR THE PROPER ADMINISTRATION OF THIS ARTICLE. THE COMMISSIONER MAY
 REQUIRE THAT RETURNS BE FILED ELECTRONICALLY.
   (B) EVERY PERSON LIABLE FOR THE  SURCHARGE  IMPOSED  BY  THIS  ARTICLE
 SHALL,  AT  THE  TIME OF FILING SUCH RETURN, PAY TO THE COMMISSIONER THE
 TOTAL AMOUNT OF ALL SURCHARGES DUE UNDER THIS ARTICLE. SUCH AMOUNT SHALL
 BE DUE AND PAYABLE ON THE DATE SPECIFIED FOR THE FILING  OF  THE  RETURN
 FOR SUCH PERIOD, WITHOUT REGARD TO WHETHER A RETURN IS FILED, OR WHETHER
 THE  RETURN THAT IS FILED CORRECTLY SHOWS THE CORRECT NUMBER OF DELIVERY
 TRANSACTIONS ARE SUBJECT TO THE  SURCHARGE,  OR  THE  CORRECT  SURCHARGE
 AMOUNT  DUE  THEREON. THE COMMISSIONER MAY REQUIRE THAT THE SURCHARGE BE
 PAID ELECTRONICALLY.
   (C) IN ADDITION TO ANY OTHER PENALTY OR INTEREST  PROVIDED  FOR  UNDER
 THIS  ARTICLE  OR OTHER LAW, AND UNLESS IT IS SHOWN THAT SUCH FAILURE IS
 DUE TO REASONABLE CAUSE AND NOT  DUE  TO  WILLFUL  NEGLECT,  ANY  PERSON
 LIABLE  FOR THE SURCHARGE IMPOSED BY THIS ARTICLE THAT FAILS TO PAY SUCH
 SURCHARGE WHEN DUE SHALL BE LIABLE FOR A PENALTY IN AN AMOUNT  EQUAL  TO
 TWO HUNDRED PERCENT OF THE TOTAL SURCHARGE AMOUNT THAT IS DUE.
   §  1299-R.  RECORDS  TO BE KEPT. EVERY PERSON LIABLE FOR THE SURCHARGE
 IMPOSED BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR  REVIEW
 UPON DEMAND BY THE COMMISSIONER:
   (A)  RECORDS OF DELIVERY TRANSACTION COMPLETED BY SUCH PERSON, INCLUD-
 ING ALL AMOUNTS PAID, CHARGED OR  DUE  THEREON,  IN  SUCH  FORM  AS  THE
 COMMISSIONER MAY REQUIRE;
   (B) TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
 APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
   (C) SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
 TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
   §  1299-S.  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 TH 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, THE COMMISSIONER OR
 AN AGENCY THAT IS AUTHORIZED TO PERMIT OR REGULATE THE PROVISION OF  ANY
 RELEVANT  TRANSPORTATION  IS  A PARTY OR A CLAIMANT, OR ON BEHALF OF ANY

 A. 6078--B                          5
 
 PARTY TO ANY ACTION, PROCEEDING OR HEARING UNDER THE PROVISIONS OF  THIS
 ARTICLE,  WHEN THE RETURNS OR THE REPORTS OR THE 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  IN  EVIDENCE  SO
 MUCH  OF  SAID  RETURNS  OR REPORTS OR OF THE FACTS SHOWN THEREBY AS ARE
 PERTINENT TO THE ACTION OR PROCEEDING AND NO MORE.  NOTHING HEREIN SHALL
 BE CONSTRUED, HOWEVER, TO PROHIBIT  THE  COMMISSIONER,  IN  HIS  OR  HER
 DISCRETION, FROM ALLOWING THE INSPECTION OR DELIVERY OF A CERTIFIED COPY
 OF  ANY RETURN OR REPORT FILED UNDER THIS ARTICLE, OR FROM PROVIDING ANY
 INFORMATION CONTAINED IN ANY SUCH RETURN OR REPORT,  BY  OR  TO  A  DULY
 AUTHORIZED  OFFICER  OR EMPLOYEE OF THE COMPTROLLER; NOR TO PROHIBIT THE
 INSPECTION OR DELIVERY OF A CERTIFIED COPY OF ANY RETURN OR REPORT FILED
 UNDER THIS ARTICLE, OR THE PROVISION OF ANY INFORMATION CONTAINED THERE-
 IN, BY OR TO THE ATTORNEY GENERAL OR OTHER LEGAL REPRESENTATIVES OF  THE
 STATE  WHEN  AN ACTION SHALL HAVE BEEN RECOMMENDED OR COMMENCED PURSUANT
 TO THIS CHAPTER IN WHICH SUCH RETURNS OR  REPORTS  OR  THE  FACTS  SHOWN
 THEREBY  ARE  DIRECTLY  INVOLVED;  NOR TO PROHIBIT THE COMMISSIONER FROM
 PROVIDING OR CERTIFYING TO THE DIVISION OF BUDGET OR THE COMPTROLLER THE
 TOTAL NUMBER OF RETURNS OR REPORTS  FILED  UNDER  THIS  ARTICLE  IN  ANY
 REPORTING  PERIOD  AND  THE TOTAL COLLECTIONS RECEIVED THEREFROM; NOR TO
 PROHIBIT THE DELIVERY TO A PERSON LIABLE FOR THE  SURCHARGE  IMPOSED  BY
 THIS  ARTICLE,  OR A DULY AUTHORIZED REPRESENTATIVE OF SUCH, A CERTIFIED
 COPY OF ANY RETURN OR REPORT FILED BY SUCH PERSON PURSUANT TO THIS ARTI-
 CLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS SO CLASSIFIED  AS  TO
 PREVENT  THE  IDENTIFICATION  OF  PARTICULAR  RETURNS OR REPORTS AND THE
 ITEMS THEREOF; NOR TO PROHIBIT THE DISCLOSURE, IN  SUCH  MANNER  AS  THE
 COMMISSIONER DEEMS APPROPRIATE, OF THE NAMES AND OTHER APPROPRIATE IDEN-
 TIFYING  INFORMATION  OF  THOSE  PERSONS  REQUIRED  TO PAY THE SURCHARGE
 IMPOSED BY THIS ARTICLE.
   (B) 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 OF 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 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 SURCHARGE
 IMPOSED BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED  FOR
 PURPOSES  OF  TAX  ADMINISTRATION ONLY; AND PROVIDED FURTHER THE COMMIS-
 SIONER 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  THERE-
 FOR  HAS  BEEN MADE TO THE COMMISSIONER 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 SUCH ACTIONS OR PROCEEDINGS IN RESPECT TO SUCH RETURNS OR
 OTHER INFORMATION.

 A. 6078--B                          6
 
   (C)(1) ANY OFFICER OR EMPLOYER 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.
   § 1299-T. 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 SURCHARGE 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 SURCHARGE IMPOSED BY 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.
   § 1299-U. DEPOSIT AND DISPOSITION OF REVENUE. ANY SURCHARGE, INTEREST,
 AND PENALTIES COLLECTED OR RECEIVED BY THE COMMISSIONER UNDER THIS ARTI-
 CLE SHALL BE DAILY REMITTED TO THE GENERAL TRANSPORTATION ACCOUNT OF THE
 NEW YORK CITY TRANSPORTATION  ASSISTANCE  FUND  ESTABLISHED  BY  SECTION
 TWELVE  HUNDRED SEVENTY-I OF THE PUBLIC AUTHORITIES LAW FOR THE PURPOSES
 OF FUNDING THE OPERATING COSTS OF BUSES AND SUBWAYS WITHIN THE  CITY  OF
 NEW YORK.
   §  1299-V. COOPERATION BY REGULATORY AGENCIES. ALL REGULATORY AGENCIES
 SHALL COOPERATE WITH AND  ASSIST  THE  COMMISSIONER  TO  EFFECTUATE  THE
 PURPOSES  OF  THIS ARTICLE AND THE COMMISSIONER'S RESPONSIBILITIES HERE-
 UNDER. SUCH COOPERATION SHALL ALSO INCLUDE FURNISHING TO THE COMMISSION-
 ER ALL WRITTEN, COMPUTERIZED, AUTOMATED OR  ELECTRONIC  RECORDS  IN  THE
 REGULATORY  AGENCY'S  POSSESSION,  OR  IN  THE  POSSESSION OF ANY OF ITS
 AGENTS, INSTRUMENTALITIES, CONTRACTORS, OR ANY OTHER  PERSON  AUTHORIZED
 OR  REQUIRED  TO  OBTAIN  OR  POSSESS  SUCH RECORDS OR INFORMATION, THAT
 ACCOUNT FOR ANY PERSON OR ENTITY LIABLE UNDER THIS ARTICLE. SUCH  INFOR-
 MATION  SHALL  BE  PROVIDED  TO  THE COMMISSIONER WITHOUT COST, AND IN A
 FORMAT PRESCRIBED BY THE COMMISSIONER.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date upon which it shall have become a law. Effective immediate-
 ly,  the  addition,  amendment  and/or  repeal of any rule or regulation
 necessary for the implementation of this act on its effective  date  are
 authorized to be made on or before such date.

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Assembly Bill A6078B

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Sponsored By

CARROLL

Archive: Last Bill Status - In Assembly Committee

Bill Amendments

co-Sponsors

Carmen E. Arroyo

Michael G. Miller

multi-Sponsors

Vivian Cook

Jo Anne Simon

2019-A6078 - Details

2019-A6078 - Summary

2019-A6078 - Bill Text download pdf

co-Sponsors

Carmen E. Arroyo

Michael G. Miller

Charles Fall

multi-Sponsors

Vivian Cook

Jo Anne Simon

2019-A6078A - Details

2019-A6078A - Summary

2019-A6078A - Bill Text download pdf

co-Sponsors

Carmen E. Arroyo

Michael G. Miller

Charles Fall

Rebecca Seawright

multi-Sponsors

Vivian Cook

Steven Englebright

Jo Anne Simon

2019-A6078B (ACTIVE) - Details

2019-A6078B (ACTIVE) - Summary

2019-A6078B (ACTIVE) - Bill Text download pdf

Comments