S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1612
 
                        2021-2022 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 11, 2021
                                ___________
 
 Introduced by M. of A. CARROLL, FALL, SEAWRIGHT -- Multi-Sponsored by --
   M.  of  A.   COOK, SIMON -- read once and referred to the Committee on
   Ways and Means
 
 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.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD05439-01-1

 A. 1612                             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-THREE, 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-

 A. 1612                             3
 
 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.
   § 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

 A. 1612                             4
 
 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
 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

 A. 1612                             5
 
 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.
   (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.

 A. 1612                             6
 
   (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.