2. "HELICOPTER OR SEAPLANE OPERATOR" MEANS A PERSON OR ENTITY WHICH
CONDUCTS NON-ESSENTIAL HELICOPTER OR SEAPLANE FLIGHTS WITHIN A CITY WITH
A POPULATION OF ONE MILLION OR MORE.
3. "SEAPLANE" MEANS ANY AIRCRAFT DEFINED OR CLASSIFIED AS SUCH BY
FEDERAL LAW, RULE OR REGULATION.
4. "NON-ESSENTIAL FLIGHT" MEANS A FLIGHT MADE BY A HELICOPTER OR SEAP-
LANE OTHER THAN THOSE CONDUCTED:
(A) FOR PURPOSES OF HEAVY-LIFT OPERATIONS IN SUPPORT OF CONSTRUCTION
AND INFRASTRUCTURE MAINTENANCE;
(B) FOR PURPOSES OF PUBLIC HEALTH AND SAFETY, INCLUDING LAW ENFORCE-
MENT, EMERGENCY RESPONSE, DISASTER RESPONSE, THE PROVISION OF MEDICAL
SERVICES, AND PROVIDING OTHER SERVICES; OR
(C) FOR THE BENEFIT OF THE GENERAL PUBLIC, INCLUDING FLIGHTS CARRIED
OUT FOR RESEARCH OR FOR OFFICIAL PURPOSES BY A NEWS ORGANIZATION.
5. "QUIET AIRCRAFT" MEANS A HELICOPTER OR SEAPLANE OF A MODEL THAT HAS
BEEN CERTIFIED AS MEETING THE THRESHOLD TO BE CLASSIFIED AS A QUIET
AIRCRAFT AS PER SECTION TWO HUNDRED EIGHTY-NINE-J OF THIS ARTICLE.
§ 289-H. IMPOSITION OF THE NOISE TAX ON NON-ESSENTIAL HELICOPTER AND
SEAPLANE FLIGHTS. IN ADDITION TO ANY OTHER TAX OR ASSESSMENT IMPOSED BY
THIS CHAPTER OR ANY OTHER LAW, THERE IS HEREBY IMPOSED A NOISE TAX ON
NON-ESSENTIAL SEAPLANE AND HELICOPTER FLIGHTS AT THE RATE OF FIFTY
DOLLARS PER SEAT TICKET OR TWO HUNDRED DOLLARS PER FLIGHT, WHICHEVER IS
GREATER.
§ 289-I. LIABILITY FOR THE TAX. ANY NON-ESSENTIAL HELICOPTER OR SEAP-
LANE FLIGHT IS SUBJECT TO THE TAX IMPOSED BY THIS ARTICLE. THE TAX
IMPOSED BY THIS SECTION SHALL NOT BE IMPOSED ON ANY HELICOPTER OR SEAP-
LANE FLIGHTS IF SUCH IMPOSITION IS SUPERSEDED BY FEDERAL LAW OR REGU-
LATION.
§ 289-J. EXEMPTIONS FROM THE TAX. (A) ANY NON-ESSENTIAL HELICOPTER OR
SEAPLANE FLIGHT CONDUCTED USING A QUIET AIRCRAFT IS EXEMPTED FROM THE
TAX IMPOSED BY SECTION TWO HUNDRED EIGHTY-NINE-H OF THIS ARTICLE. (B)
THE DEPARTMENT, IN CONSULTATION WITH THE DEPARTMENT OF TRANSPORTATION
SHALL CREATE A REGISTRY OF MODELS OF HELICOPTERS AND SEAPLANES THAT WILL
BE DEFINED AS QUIET AIRCRAFT FOR THE PURPOSES OF THIS ARTICLE. THIS
REGISTRY SHALL BE ESTABLISHED BY JANUARY FIRST, TWO THOUSAND TWENTY-
FIVE, AND MUST BE UPDATED NO LESS THAN EVERY TWO YEARS THEREAFTER. (C)
FOR A HELICOPTER OR SEAPLANE MODEL TO BE CONSIDERED TO BE A QUIET
AIRCRAFT, THE AIRCRAFT MUST BE ELECTRIC POWERED AND, (I) FOR HELICOP-
TERS, CREATE AT LEAST TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER THE
PROCEDURES OF APPENDIX H OF 14 CFR PART 36, AS A HELICOPTER THAT WOULD
MEET THE GCNP QUIET AIRCRAFT TECHNOLOGY DESIGNATION ESTABLISHED BY 14
CFR APPENDIX A TO SUBPART U OF PART 93, OR ANY FEDERAL LIMITS ON NOISE
FROM HELICOPTERS ENACTED THAT ARE MORE STRICT THAN THE GCNP QUIET
AIRCRAFT TECHNOLOGY DESIGNATION AND (II) FOR SEAPLANES, CREATE AT LEAST
TEN DECIBELS LESS OF NOISE, AS MEASURED UNDER THE PROCEDURES OF APPENDIX
G OF 14 CFR PART 36, THAN A SEAPLANE WOULD MAKE TO COMPLY WITH THE STAGE
5 NOISE LEVELS ADOPTED UNDER 14 CFR PARTS 36 AND 91, WHICH ARE EQUAL TO
THE LEVELS ESTABLISHED UNDER INTERNATIONAL CIVIL AVIATION ORGANIZATION
(ICAO) CHAPTER 14 OF ANNEX 16, VOLUME I, OR ANY FEDERAL LIMITS ON NOISE
FROM SEAPLANES ENACTED THAT ARE MORE STRICT THAN THE STAGE 5 NOISE
LEVELS.
§ 289-K. PAYMENT AND RETURNS. 1. EVERY HELICOPTER AND SEAPLANE OPERA-
TOR 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 OPERATOR,
S. 7216--A 3
IN ADDITION TO FILING A QUARTERLY RETURN, TO FILE EITHER SHORT-FORM OR
LONG-FORM PART-QUARTERLY RETURNS, AS SPECIFIED IN SUCH NOTICE. 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 TAXES FOR THE PRECEDING MONTH. 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 TAXES PAID BY THE PERSON TO THE COMMISSIONER IN THE COMPA-
RABLE QUARTER OF THE IMMEDIATELY PRECEDING YEAR UNDER THIS ARTICLE.
2. 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.
3. 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
TAXES IMPOSED BY THIS ARTICLE, IT MAY REQUIRE RETURNS TO BE MADE FOR
SHORTER PERIODS THAN THOSE PRESCRIBED PURSUANT TO THE FOREGOING SUBDIVI-
SIONS OF THIS SECTION, AND UPON SUCH DATES AS IT MAY SPECIFY.
4. 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.
5. 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 TAX IMPOSED BY THIS ARTICLE THAT FAILS TO PAY SUCH TAX
WHEN DUE SHALL BE LIABLE FOR A PENALTY IN AN AMOUNT EQUAL TO FOUR
HUNDRED PERCENT OF THE TOTAL TAX AMOUNT THAT IS DUE.
§ 289-L. RECORDS TO BE KEPT. EVERY OPERATOR LIABLE FOR THE SURCHARGE
IMPOSED BY THIS ARTICLE SHALL KEEP, AND SHALL MAKE AVAILABLE FOR REVIEW
UPON DEMAND BY THE COMMISSIONER:
1. RECORDS OF HELICOPTER AND SEAPLANE FLIGHTS UNDERTAKEN BY SUCH OPER-
ATOR;
2. TOTAL AMOUNT OF TAXES COLLECTED UNDER THIS ARTICLE;
3. ANY INFORMATION REQUIRED BY THE DEPARTMENT BY RULE OR REGULATION;
4. TRUE AND COMPLETE COPIES OF ANY RECORDS REQUIRED TO BE KEPT BY ANY
APPLICABLE REGULATORY DEPARTMENT OR AGENCY; AND
5. SUCH OTHER RECORDS AND INFORMATION AS THE COMMISSIONER MAY REQUIRE
TO PERFORM HIS OR HER DUTIES UNDER THIS ARTICLE.
§ 289-M. SECRECY OF RETURNS AND REPORTS. 1. EXCEPT IN ACCORDANCE WITH
PROPER JUDICIAL ORDER OR AS OTHERWISE PROVIDED BY LAW, IT SHALL BE
S. 7216--A 4
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 TAX
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 TAX IMPOSED
BY THIS ARTICLE.
2. NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE 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
OFFICER OF THIS STATE CHARGED WITH THE ADMINISTRATION OF THE TAX IMPOSED
BY THIS ARTICLE, AND ONLY IF SUCH INFORMATION IS TO BE USED FOR PURPOSES
S. 7216--A 5
OF TAX ADMINISTRATION ONLY; AND PROVIDED FURTHER THE COMMISSIONER 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 THEREFOR 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 INFORMA-
TION.
3. (A) ANY OFFICER OR EMPLOYEE OF THE STATE WHO WILLFULLY VIOLATES THE
PROVISIONS OF SUBDIVISION ONE OF THIS SECTION SHALL BE DISMISSED FROM
OFFICE AND BE INCAPABLE OF HOLDING ANY PUBLIC OFFICE FOR A PERIOD OF
FIVE YEARS THEREAFTER.
(B) CROSS-REFERENCE: FOR CRIMINAL PENALTIES, SEE ARTICLE THIRTY-SEVEN
OF THIS CHAPTER.
4. (A) NOTWITHSTANDING THE PROVISIONS OF SUBDIVISION ONE 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
FEDERAL RETURN (OR PORTION THEREOF) ATTACHED TO, OR ANY INFORMATION ON A
S. 7216--A 6
FEDERAL RETURN THAT IS REFLECTED ON, SUCH RETURN, AND ANY SOCIAL SECURI-
TY NUMBERS, ACCOUNT NUMBERS AND RESIDENTIAL ADDRESS INFORMATION.
(B) 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).
§ 289-N. PRACTICE AND PROCEDURE. THE PROVISIONS OF ARTICLE TWENTY-SEV-
EN OF THIS CHAPTER SHALL APPLY WITH RESPECT TO THE ADMINISTRATION OF AND
PROCEDURE WITH RESPECT TO THE TAX 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 ARTICLE 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.
§ 289-O. DEPOSIT AND DISPOSITION OF REVENUE. ALL FUNDS COLLECTED UNDER
THIS ARTICLE SHALL BE DEPOSITED INTO THE ENVIRONMENTAL PROTECTION FUND
ESTABLISHED BY SECTION NINETY-TWO-S OF THE STATE FINANCE LAW.
§ 2. This act shall take effect January 1, 2024. 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 and completed on or before such effective date.
