S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   7991
 
                             I N  S E N A T E
 
                               March 6, 2020
                                ___________
 
 Introduced  by  Sen.  RAMOS  -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 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
 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.

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

                                                            LBD09236-05-0

 S. 7991                             2
 
   § 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,
 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-

 S. 7991                             3
 
 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.
   § 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

 S. 7991                             4
 
 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
 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

 S. 7991                             5
 
 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.
   (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.

 S. 7991                             6
 
   §  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.