Assembly Bill A10079

Signed By Governor
2021-2022 Legislative Session

Provides special requirements for notice and mailing of local enactments electing a cents-per-gallon rate of sales and use tax and for the effective date of the repeal thereof

download bill text pdf

Sponsored By

Archive: Last Bill Status Via S8947 - Signed by Governor

  • 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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2021-A10079 (ACTIVE) - Details

See Senate Version of this Bill:
S8947
Law Section:
Taxation
Laws Affected:
Add Part RR §2-a, Chap 59 of 2022

2021-A10079 (ACTIVE) - Summary

Provides special requirements for notice and mailing of local enactments electing a cents-per-gallon rate of sales and use tax and for the effective date of the repeal thereof.

2021-A10079 (ACTIVE) - Bill Text download pdf 

                             
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   10079
 
                           I N  A S S E M B L Y
 
                              April 29, 2022
                                ___________
 
 Introduced  by M. of A. SILLITTI -- (at request of the Governor) -- read
   once and referred to the Committee on Ways and Means
 
 AN ACT to amend part RR of chapter 59 of the laws of 2022  amending  the
   tax  law  relating to suspending the excise tax, prepaid sales tax and
   state sales taxes on motor fuel and Diesel motor fuel, and authorizing
   localities to elect a cents-per-gallon rate of tax on such fuels based
   on four dollars, in relation to  providing  special  requirements  for
   notice  and  mailing  of  local enactments electing a cents-per-gallon
   rate of sales and use tax and for the effective  date  of  the  repeal
   thereof
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Part RR of chapter 59 of the laws of 2022 amending the  tax
 law  relating  to suspending the excise tax, prepaid sales tax and state
 sales taxes on motor fuel and Diesel motor fuel, and authorizing locali-
 ties to elect a cents-per-gallon rate of tax on such fuels based on four
 dollars, is amended by adding a new section 2-a to read as follows:
   § 2-A. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION  (D)  OF  SECTION
 1210 OR PARAGRAPH (6) OF SUBDIVISION (M) OF SECTION 1111 OF THE TAX LAW,
 OR ANY OTHER LAW TO THE CONTRARY:
   (1)  A  CERTIFIED  COPY OF A LOCAL LAW, ORDINANCE OR RESOLUTION MAKING
 THE ELECTION AUTHORIZED BY PARAGRAPH (4) OF SUBDIVISION (M)  OF  SECTION
 1111  OF  THE  TAX  LAW  THAT  IS TO TAKE EFFECT ON JUNE 1, 2022 MUST BE
 MAILED BY CERTIFIED OR REGISTERED MAIL  TO  THE  ALBANY  OFFICE  OF  THE
 COMMISSIONER OF TAXATION AND FINANCE ON OR BEFORE MAY 16, 2022.
   (2)  A  LOCAL LAW, ORDINANCE OR RESOLUTION MAKING THE ELECTION AUTHOR-
 IZED BY PARAGRAPH (4) OF SUBDIVISION (M) OF SECTION 1111 OF THE TAX  LAW
 MAY  PROVIDE  THAT  IT SHALL EXPIRE AND BE DEEMED REPEALED ON JANUARY 1,
 2023.
   (3) THE COMMISSIONER OF TAXATION  AND  FINANCE  MAY  ACCEPT  AND  GIVE
 EFFECT TO AN OTHERWISE LEGALLY SUFFICIENT LOCAL LAW, ORDINANCE OR RESOL-
 UTION MAKING THE ELECTION AUTHORIZED BY PARAGRAPH (4) OF SUBDIVISION (M)
 OF  SECTION 1111 OF THE TAX LAW THAT PROVIDED FOR A REPEAL DATE OF JANU-
 ARY 1, 2023 AND THAT WAS PROPERLY MAILED ACCORDING TO THE PROVISIONS  OF
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

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