S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   6204
 
                        2023-2024 Regular Sessions
 
                           I N  A S S E M B L Y
 
                               April 3, 2023
                                ___________
 
 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 and the state finance law, in relation to  a
   surcharge on online delivery sales in 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-E to read
 as follows:
                               ARTICLE 29-E
        SURCHARGE ON ONLINE DELIVERY SALES IN THE CITY OF NEW YORK
 SECTION 1299-T.  DEFINITIONS.
         1299-U.  IMPOSITION OF SURCHARGE.
         1299-V.  LIABILITY FOR SURCHARGE.
         1299-W.  REGISTRATION.
         1299-X.  PAYMENT AND RETURNS.
         1299-Y.  RECORDS TO BE KEPT.
         1299-Z.  SECRECY OF RETURNS AND REPORTS.
         1299-AA. PRACTICE AND PROCEDURE.
         1299-BB. DEPOSIT AND DISPOSITION OF REVENUE.
   § 1299-T. DEFINITIONS. AS USED IN THIS ARTICLE: (A) "PERSON" MEANS  AN
 INDIVIDUAL,  PARTNERSHIP,  LIMITED  LIABILITY  COMPANY, SOCIETY, ASSOCI-
 ATION, JOINT STOCK  COMPANY,  CORPORATION,  ESTATE,  RECEIVER,  TRUSTEE,
 ASSIGNEE, REFEREE OR ANY OTHER PERSON ACTING IN A FIDUCIARY OR REPRESEN-
 TATIVE CAPACITY, WHETHER APPOINTED BY A COURT OR OTHERWISE, ANY COMBINA-
 TION  OF  INDIVIDUALS  AND  ANY  OTHER FORM OF UNINCORPORATED ENTERPRISE
 OWNED OR CONDUCTED BY TWO OR MORE PERSONS.
   (B) "ONLINE DELIVERY SALE" MEANS A TRANSACTION  THAT  RESULTS  IN  THE
 DELIVERY OF ANY ITEM PURCHASED ONLINE FROM A SELLER TO A BUYER.
   (C) "BUYER" MEANS THE PERSON RECEIVING THE ITEM IN THE ONLINE DELIVERY
 SALE.
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD06978-03-3
 A. 6204                             2
              

 
   (D)  "SELLER" MEANS THE PERSON SELLING THE ITEM IN THE ONLINE DELIVERY
 SALE.
   §  1299-U.  IMPOSITION  OF  SURCHARGE. IN ADDITION TO ANY OTHER TAX OR
 ASSESSMENT IMPOSED BY THIS CHAPTER OR ANY OTHER  LAW,  THERE  IS  HEREBY
 IMPOSED,  A SURCHARGE OF TWENTY-FIVE CENTS ON EVERY ONLINE DELIVERY SALE
 WHERE SUCH DELIVERY TERMINATES WITHIN THE CITY OF NEW YORK.
   § 1299-V. 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 AND 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.
   §  1299-W.  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.
   (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 SUBDIVISION SHALL BE SUBJECT
 TO RENEWAL IN ACCORDANCE WITH RULES PROMULGATED BY THE COMMISSIONER, AND
 UPON THE PAYMENT OF A FEE OF ONE DOLLAR AND 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 REGIS-
 TRANT'S TAXPAYER ID NUMBER. 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 REGISTRANT'S
 CEASING TO DO BUSINESS AT  THE  ADDRESS  PROVIDED  IN  ITS  APPLICATION,
 UNLESS  THE REGISTRANT AMENDS ITS CERTIFICATE OF REGISTRATION IN ACCORD-
 ANCE 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, 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 SURCHARGE 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 PROVISION OF  THIS  ARTICLE,  OR
 ANY  RULE OR REGULATION OF THE COMMISSIONER PROMULGATED UNDER THIS ARTI-
 CLE; 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, HAS BEEN REVOKED OR SUSPENDED WITH-
 A. 6204                             3
 
 IN  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 CERTIFICATES, THE COMMIS-
 SIONER  SHALL ISSUE, WITHIN SUCH TIME AS THE COMMISSIONER MAY PRESCRIBE,
 A NEW CERTIFICATE OF REGISTRATION, WITHOUT CHARGE, TO EACH REGISTRANT.
   § 1299-X. PAYMENT AND RETURNS. (A) (1) EVERY PERSON REQUIRED TO REGIS-
 TER WITH THE COMMISSIONER AS PROVIDED IN SECTION TWELVE HUNDRED  NINETY-
 NINE-W  OF  THIS  ARTICLE  WHOSE  TAXABLE RECEIPTS TOTAL LESS THAN THREE
 HUNDRED THOUSAND DOLLARS, IN EVERY QUARTER OF THE PRECEDING  FOUR  QUAR-
 TERS,  SHALL  FILE  A  RETURN QUARTERLY WITH THE COMMISSIONER. PROVIDED,
 HOWEVER, THAT IF  THE  COMMISSIONER  IN  THE  EXERCISE  OF  HIS  OR  HER
 DISCRETION  DEEMS  IT  NECESSARY  TO PROTECT THE REVENUES TO BE OBTAINED
 UNDER THIS ARTICLE, HE OR SHE MAY GIVE NOTICE REQUIRING SUCH PERSON,  IN
 ADDITION  TO  FILING  A  QUARTERLY  RETURN, TO FILE EITHER SHORT-FORM OR
 LONG-FORM PART QUARTERLY RETURNS, AS SPECIFIED IN SUCH NOTICE.
   (2) EVERY  PERSON  REQUIRED  TO  REGISTER  WITH  THE  COMMISSIONER  AS
 PROVIDED  IN  SECTION TWELVE HUNDRED NINETY-NINE-W OF THIS ARTICLE WHOSE
 TAXABLE RECEIPTS TOTAL THREE HUNDRED THOUSAND DOLLARS  OR  MORE  IN  ANY
 QUARTER  OF  THE PRECEDING FOUR QUARTERS, SHALL, IN ADDITION TO FILING A
 QUARTERLY RETURN DESCRIBED IN PARAGRAPH ONE OF  THIS  SUBDIVISION,  FILE
 A. 6204                             4
 
 EITHER A LONG-FORM OR SHORT-FORM, PART-QUARTERLY RETURN MONTHLY WITH THE
 COMMISSIONER.
   (3)  FOR  PURPOSES OF THIS ARTICLE THE TERM "LONG-FORM, PART-QUARTERLY
 RETURN" SHALL MEAN A RETURN IN A FORM  DETERMINED  BY  THE  COMMISSIONER
 PROVIDING FOR THE CALCULATION OF THE ACTUAL SURCHARGES FOR THE PRECEDING
 MONTH.  A  PERSON  FILING A LONG-FORM, PART-QUARTERLY RETURN FOR EACH OF
 THE MONTHS CONTAINED IN A QUARTER SHALL ALSO BE REQUIRED TO FILE A QUAR-
 TERLY RETURN FOR SUCH QUARTER.
   (4) FOR PURPOSES OF THIS ARTICLE THE TERM "SHORT-FORM,  PART-QUARTERLY
 RETURN"  SHALL  MEAN A RETURN WHICH SHALL BE AVAILABLE FOR USE IN FILING
 AS A RETURN FOR THE FIRST TWO MONTHS OF ANY QUARTER AND ONLY BY A PERSON
 REQUIRED TO FILE A RETURN MONTHLY WHO HAS HAD AT LEAST  FOUR  SUCCESSIVE
 QUARTERLY  TAX  PERIODS  IMMEDIATELY  PRECEDING  THE MONTH FOR WHICH THE
 RETURN IS TO BE FILED AND WHO ELECTS SUCH USE, AND IS IN A  FORM  DETER-
 MINED BY THE COMMISSIONER AND PROVIDING FOR THE CALCULATION OF ONE-THIRD
 OF  THE  TOTAL  SURCHARGES PAID BY THE PERSON TO THE COMMISSIONER IN THE
 COMPARABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
   (B) THE RETURNS AND INFORMATION RETURNS REQUIRED BY THIS SECTION TO BE
 FILED QUARTERLY SHALL BE FILED FOR QUARTERLY PERIODS ENDING ON THE  LAST
 DAY  OF FEBRUARY, MAY, AUGUST AND NOVEMBER OF EACH YEAR, AND EACH RETURN
 AND EACH INFORMATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE
 END  OF  THE  QUARTERLY  PERIOD COVERED THEREBY. THE RETURNS REQUIRED BY
 THIS SECTION TO BE FILED MONTHLY SHALL  BE  FILED  FOR  MONTHLY  PERIODS
 ENDING  ON  THE  LAST  DAY  OF EACH MONTH AND EACH RETURN SHALL BE FILED
 WITHIN TWENTY DAYS AFTER THE END OF EACH PRIOR  MONTH.  THE  INFORMATION
 RETURNS  REQUIRED  TO  BE FILED ANNUALLY SHALL BE FILED FOR TWELVE MONTH
 PERIODS ENDING ON THE LAST DAY OF MAY OF EACH YEAR, AND EACH SUCH INFOR-
 MATION RETURN SHALL BE FILED WITHIN TWENTY DAYS AFTER  THE  END  OF  THE
 TWELVE MONTH PERIOD COVERED THEREBY.
   (C) THE TAX COMMISSION MAY PERMIT OR REQUIRE RETURNS TO BE MADE COVER-
 ING  OTHER  PERIODS  AND  UPON  SUCH DATES AS IT MAY SPECIFY. IF THE TAX
 COMMISSION DEEMS IT NECESSARY IN ORDER TO  ENSURE  THE  PAYMENT  OF  THE
 SURCHARGES  IMPOSED  BY  THIS ARTICLE, IT MAY REQUIRE RETURNS TO BE MADE
 FOR SHORTER PERIODS THAN THOSE  PRESCRIBED  PURSUANT  TO  THE  FOREGOING
 SUBDIVISIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
   (D)  THE FORM OF RETURNS SHALL BE PRESCRIBED BY THE TAX COMMISSION AND
 SHALL CONTAIN SUCH INFORMATION AS IT MAY DEEM NECESSARY FOR  THE  PROPER
 ADMINISTRATION  OF  THIS  ARTICLE.  THE  COMMISSION  MAY REQUIRE AMENDED
 RETURNS TO BE FILED WITHIN TWENTY DAYS AFTER NOTICE AND TO  CONTAIN  THE
 INFORMATION SPECIFIED IN THE NOTICE.
   (E)  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-Y. 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 ONLINE DELIVERY SALES 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.
 A. 6204                             5
 
   §  1299-Z.  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 THE 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  SURCHARGE  DUE UNDER THIS CHAPTER TO WHICH THE STATE, THE COMMIS-
 SIONER 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  HEAR-
 ING,  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 THERE-
 BY 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 CERTI-
 FIED 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 THEREIN, BY OR TO THE ATTORNEY GENERAL OR OTHER  LEGAL  REPRE-
 SENTATIVES  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 THER-
 EFROM; 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 ARTICLE, NOR TO PROHIBIT THE PUBLICATION OF STATISTICS  SO  CLASSI-
 FIED  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
 IDENTIFYING  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 OR 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
 A. 6204                             6

 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 EMPLOYEE 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.
   (D)  (1)  NOTWITHSTANDING  THE  PROVISIONS  OF SUBDIVISION (A) OF THIS
 SECTION, UPON WRITTEN REQUEST FROM THE CHAIRPERSON OF THE  COMMITTEE  ON
 WAYS AND MEANS OF THE UNITED STATES HOUSE OF REPRESENTATIVES, THE CHAIR-
 PERSON  OF  THE COMMITTEE ON FINANCE OF THE UNITED STATES SENATE, OR THE
 CHAIRPERSON OF THE JOINT COMMITTEE ON  TAXATION  OF  THE  UNITED  STATES
 CONGRESS, THE COMMISSIONER SHALL FURNISH SUCH COMMITTEE WITH ANY CURRENT
 OR  PRIOR  YEAR  RETURNS SPECIFIED IN SUCH REQUEST THAT WERE FILED UNDER
 THIS ARTICLE BY THE PRESIDENT OF THE UNITED  STATES,  VICE-PRESIDENT  OF
 THE UNITED STATES, MEMBER OF THE UNITED STATES CONGRESS REPRESENTING NEW
 YORK STATE, OR ANY PERSON WHO SERVED IN OR WAS EMPLOYED BY THE EXECUTIVE
 BRANCH  OF THE GOVERNMENT OF THE UNITED STATES ON THE EXECUTIVE STAFF OF
 THE PRESIDENT, IN THE EXECUTIVE OFFICE OF THE PRESIDENT, OR IN AN ACTING
 OR CONFIRMED CAPACITY IN A  POSITION  SUBJECT  TO  CONFIRMATION  BY  THE
 UNITED  STATES  SENATE; OR, IN NEW YORK STATE: A STATEWIDE ELECTED OFFI-
 CIAL, AS DEFINED IN PARAGRAPH (A) OF SUBDIVISION ONE OF  SECTION  SEVEN-
 TY-THREE-A  OF  THE PUBLIC OFFICERS LAW; A STATE OFFICER OR EMPLOYEE, AS
 DEFINED IN SUBPARAGRAPH (I) OF PARAGRAPH (C) OF SUBDIVISION ONE OF  SUCH
 SECTION  SEVENTY-THREE-A;  A  POLITICAL PARTY CHAIRPERSON, AS DEFINED IN
 PARAGRAPH (H) OF SUBDIVISION ONE  OF  SUCH  SECTION  SEVENTY-THREE-A;  A
 LOCAL  ELECTED  OFFICIAL,  AS  DEFINED  IN  SUBDIVISIONS  ONE AND TWO OF
 SECTION EIGHT HUNDRED  TEN  OF  THE  GENERAL  MUNICIPAL  LAW;  A  PERSON
 APPOINTED,  PURSUANT TO LAW, TO SERVE DUE TO VACANCY OR OTHERWISE IN THE
 POSITION OF A LOCAL ELECTED OFFICIAL, AS DEFINED IN SUBDIVISIONS ONE AND
 TWO OF SECTION EIGHT HUNDRED TEN OF THE GENERAL MUNICIPAL LAW; A  MEMBER
 OF  THE  STATE  LEGISLATURE;  OR A JUDGE OR JUSTICE OF THE UNIFIED COURT
 SYSTEM; OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,  CORPORATION,
 JOINT-STOCK  COMPANY,  TRUST  OR  SIMILAR  ENTITY DIRECTLY OR INDIRECTLY
 CONTROLLED BY ANY  INDIVIDUAL  LISTED  IN  THIS  PARAGRAPH,  WHETHER  BY
 CONTRACT,  THROUGH  OWNERSHIP  OR CONTROL OF A MAJORITY INTEREST IN SUCH
 ENTITY, OR OTHERWISE, OR FILED  BY  A  PARTNERSHIP,  FIRM,  ASSOCIATION,
 CORPORATION,  JOINT-STOCK  COMPANY, TRUST OR SIMILAR ENTITY OF WHICH ANY
 INDIVIDUAL LISTED IN THIS PARAGRAPH HOLDS TEN PERCENT  OR  MORE  OF  THE
 VOTING  SECURITIES  OF  SUCH  ENTITY;  PROVIDED  HOWEVER  THAT, PRIOR TO
 FURNISHING ANY RETURN, THE COMMISSIONER  SHALL  REDACT  ANY  COPY  OF  A
 A. 6204                             7
 
 FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
 FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
 TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
   (2)  NO RETURNS SHALL BE FURNISHED PURSUANT TO THIS SUBDIVISION UNLESS
 THE CHAIRPERSON OF THE REQUESTING COMMITTEE CERTIFIES  IN  WRITING  THAT
 SUCH  RETURNS  HAVE  BEEN REQUESTED RELATED TO, AND IN FURTHERANCE OF, A
 LEGITIMATE TASK OF THE CONGRESS, THAT THE REQUESTING COMMITTEE HAS  MADE
 A  WRITTEN  REQUEST  TO  THE UNITED STATES SECRETARY OF THE TREASURY FOR
 RELATED FEDERAL RETURNS OR REPORTS  OR  RETURN  OR  REPORT  INFORMATION,
 PURSUANT  TO  26  U.S.C.  SECTION  6103(F),  AND  THAT IF SUCH REQUESTED
 RETURNS ARE INSPECTED BY AND/OR SUBMITTED TO ANOTHER COMMITTEE,  TO  THE
 UNITED  STATES HOUSE OF REPRESENTATIVES, OR TO THE UNITED STATES SENATE,
 THEN SUCH INSPECTION AND/OR SUBMISSION SHALL OCCUR IN A MANNER  CONSIST-
 ENT  WITH  FEDERAL  LAW  AS  INFORMED BY THE REQUIREMENTS AND PROCEDURES
 ESTABLISHED IN 26 U.S.C. SECTION 6103(F).
   § 1299-AA. 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-BB. DEPOSIT  AND  DISPOSITION  OF  REVENUE.  ALL  REVENUE  FROM
 SURCHARGES, INTEREST, AND PENALTIES COLLECTED OR RECEIVED BY THE COMMIS-
 SIONER  UNDER  THIS  ARTICLE  SHALL BE DEPOSITED IN THE SPECIAL NEW YORK
 CITY CAPITAL INFRASTRUCTURE FUND ESTABLISHED PURSUANT TO  SECTION  NINE-
 TY-NINE-QQ OF THE STATE FINANCE LAW.
   § 2. The state finance law is amended by adding a new section 99-qq to
 read as follows:
   §  99-QQ.  SPECIAL  NEW  YORK CITY CAPITAL INFRASTRUCTURE FUND.  1. AS
 USED IN THIS SECTION, THE FOLLOWING TERMS SHALL HAVE THE FOLLOWING MEAN-
 INGS:
   (A) "CITY" SHALL MEAN THE CITY OF NEW YORK.
   (B) "FREIGHT TRANSPORTATION INFRASTRUCTURE" SHALL MEAN THE INFRASTRUC-
 TURE USED TO SUPPORT THE COMMERCIAL  TRANSPORTATION  OF  GOODS,  COMMOD-
 ITIES, AND MERCHANDISE BY ANY MEANS.
   (C) "FUND" SHALL MEAN THE SPECIAL NEW YORK CITY CAPITAL INFRASTRUCTURE
 FUND CREATED IN THIS SECTION.
   (D)  "MARINE  TERMINAL"  SHALL  MEAN WHARVES, BULKHEADS, QUAYS, PIERS,
 DOCKS, AND OTHER BERTHING LOCATIONS AND  ADJACENT  STORAGE  OR  ADJACENT
 AREAS  AND  STRUCTURES ASSOCIATED WITH THE PRIMARY MOVEMENT OF CARGO AND
 GOODS FROM VESSEL TO SHORE, OR SHORE  TO  VESSEL,  INCLUDING  STRUCTURES
 WHICH  ARE  DEVOTED  TO RECEIVING, HANDLING, HOLDING, CONSOLIDATING, AND
 LOADING OR DELIVERY OF WATERBORNE  SHIPMENTS  OR  PASSENGERS,  INCLUDING
 AREAS DEVOTED TO THE MAINTENANCE OF THE TERMINAL OR EQUIPMENT.
   (E)  "URBAN  CONSOLIDATION  CENTER"  SHALL  MEAN A STORAGE FACILITY IN
 WHICH SMALLER SHIPMENTS OF FREIGHT GOODS ARE COMBINED INTO LARGER TRUCK-
 LOADS BOUND FOR A SIMILAR DESTINATION.
   2. (A) THERE IS HEREBY ESTABLISHED A SPECIAL  NEW  YORK  CITY  CAPITAL
 INFRASTRUCTURE  FUND  TO  BE  JOINTLY  ADMINISTERED  BY THE CITY AND THE
 STATE.  THE REVENUES OF SUCH FUND MAY BE USED TO BORROW MONEY, TO  ISSUE
 NEGOTIABLE  NOTES,  BONDS,  OR  OTHER OBLIGATIONS AND TO PROVIDE FOR THE
 RIGHTS OF THE HOLDERS THEREOF, AND TO FINANCE OR REFINANCE ANY  AND  ALL
 COSTS  TO  THE  CITY AND/OR STATE FOR THE PLANNING, DESIGN, ACQUISITION,
 CONSTRUCTION,  INSTALLATION,  IMPROVEMENT,  RECONSTRUCTION,  RENOVATION,
 A. 6204                             8
 
 REHABILITATION  AND/OR  REPAIR OF THE FREIGHT TRANSPORTATION INFRASTRUC-
 TURE DESCRIBED IN SUBDIVISION FOUR OF THIS SECTION. THE  FUND  DESCRIBED
 HEREIN  SHALL BE KEPT SEPARATE FROM AND SHALL NOT BE COMMINGLED WITH ANY
 OTHER  FUNDS  ESTABLISHED  IN  THIS ARTICLE OR IN ANY OTHER PROVISION OF
 LAW.
   (B) THE CITY AND STATE MAY REFUND ANY DEBTS, OR ANY PORTION OR  COMBI-
 NATION THEREOF, OF THE FUND IN ORDER THAT THE STATE SHALL ACHIEVE A DEBT
 SERVICE  SAVINGS  ON  A PRESENT VALUE BASIS AS A RESULT OF THE REFUNDING
 TRANSACTION AND IN ACCORDANCE WITH THE PROVISIONS OF SECTION THIRTEEN OF
 ARTICLE VII OF THE STATE CONSTITUTION.
   3. REVENUES FROM THE ONLINE DELIVERY SALE SURCHARGE CREATED IN ARTICLE
 TWENTY-NINE-E OF THE TAX LAW SHALL BE DEDICATED TOWARDS THE SPECIAL  NEW
 YORK  CITY  CAPITAL  INFRASTRUCTURE  FUND.  SUCH REVENUES MAY BE USED TO
 CONTRACT INDEBTEDNESS AS AUTHORIZED IN SECTION NINE OF  ARTICLE  VII  OF
 THE STATE CONSTITUTION AND DESCRIBED IN SUBDIVISION TWO OF THIS SECTION.
   4. THE FUND SHALL BE EXPENDED EXCLUSIVELY TO SUPPORT FREIGHT TRANSPOR-
 TATION  INFRASTRUCTURE  IN THE CITY OF NEW YORK, WHICH SHALL INCLUDE THE
 REPAIR OF INTERSTATE ROUTE TWO HUNDRED SEVENTY-EIGHT  IN  KINGS  COUNTY,
 OTHERWISE  KNOWN AS THE BROOKLYN QUEENS EXPRESSWAY, AS WELL AS THE PLAN-
 NING,  DESIGN,  ACQUISITION,  CONSTRUCTION,  INSTALLATION,  IMPROVEMENT,
 RECONSTRUCTION,  RENOVATION,  REHABILITATION,  AND/OR  REPAIR  OF  FERRY
 DOCKS, MARINE TERMINALS, PIERS, FREIGHT RAIL LINES AND FACILITIES, URBAN
 CONSOLIDATION CENTERS, AND OTHER RELATED INFRASTRUCTURE.
   5. NO PERSON  EXECUTING  THE  NOTES,  BONDS   OR   OTHER   OBLIGATIONS
 SHALL   BE   LIABLE  PERSONALLY ON THE NOTES, BONDS OR OTHER OBLIGATIONS
 OR BE SUBJECT TO ANY  PERSONAL LIABILITY OR ACCOUNTABILITY BY REASON  OF
 THE ISSUANCE THEREOF.
   6.  THE  CITY AND STATE SHALL PRODUCE AN ANNUAL REPORT TO BE DELIVERED
 TO THE TEMPORARY PRESIDENT OF THE SENATE, THE SPEAKER OF  THE  ASSEMBLY,
 AND THE SPEAKER OF THE CITY COUNCIL AND POSTED PUBLICLY AND CONSPICUOUS-
 LY  ONLINE  REGARDING  THE  SPECIAL NEW YORK CITY CAPITAL INFRASTRUCTURE
 FUND AND DETAILING ALL REVENUES AND EXPENDITURES THEREOF. THE CITY SHALL
 CLEARLY DESCRIBE HOW THE REVENUES FROM SUCH FUND HAVE BEEN  EXPENDED  TO
 SUPPORT  THE  INFRASTRUCTURE  PROJECTS  DESCRIBED IN SUBDIVISION FOUR OF
 THIS SECTION IN SUCH REPORT.
   § 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.