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CHAPTER 29

AN ACT to amend the tax law, in relation to deposit and disposition of

certain tax revenues; the taxation of telephone and telegraph corporations and the disposition of revenues from taxes on transportation and transmission corporations and associations under article nine of the tax law; the rate of tax imposed by article thirteen-A of such law on petroleum businesses, the deposit and disposition of revenues from such tax and repealing certain provisions thereof relating thereto; the rate of tax on cigarettes imposed by article twenty of such law and the method of computation of such tax; to amend chapter two hundred thirty-five of the laws of nineteen hundred fifty-two, relating to enabling certain cities to impose a tax on cigarettes and the administrative code of the city of New York, in relation to the tax on cigarettes; to amend the tax law, in relation to the reduction of personal income taxes, the continuation of the real property tax circuit breaker credit under article twenty-two of such law and the provision of a family adjustment; to amend the administrative code of the city of New York, in relation to the reduction of personal income taxes imposed thereunder; to amend the vehicle and traffic law, in relation to the reduction of fees for the registration of certain motor vehicles; and to amend chapter fifteen of the laws of nineteen hundred eightythree, amending the tax law relating to certain provisions with respect to the raising of revenue, in relation to the rates of taxes

on alcoholic beverages Became a law April 8, 1985, with the approval of the Governor. Passed on

message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three-fifths being present. The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision one of section one hundred seventy-one-a of the tax law, as amended by chapter five hundred fifty-nine of the

laws of nineteen hundred eighty-four, is amended to read as follows:

1. All taxes, interest, penalties and fees collected or received by the tax commission under articles nine (except section hundred eighty-two-a thereof and except as otherwise provided in section two hundred five thereof), nine-a, nine-b, nine-c, ten-C,

twelve-a, thirteen, thirteen-A (except as otherwise provided in section three hundred twelve thereof), sixteen, sixteen-a,

eighteen, twenty, twenty-one, twenty-two, twenty-three twenty-six, twenty-six-a, twenty-eight, thirty-one, thirty-one-b, thirty-two, and thirty-three of this chapter shall be deposited daily in one account with such responsible banks, banking houses or trust companies as may be designated by the comptroller, to the credit of the comptroller. Such an account may be established in one or more of such depositories. Such deposits shall be kept separate and apart from all other money in the possession of the comptroller. The comptroller shall require adequate security from all such depositories. of the total revenue collected or received under such articles of this chapter, the comptroller shall retain in his hands such amount the commissioner of taxation and finance may determine to be necessary for refunds or reimbursements under such articles of this chapter and article ten thereof out of which amount the comptroller shall pay any refunds or reimbursements to which taxpayers shall be entitled under the provisions of such articles of this chapter and article ten thereof. The tax commission and the comptroller shall maintain a system of accounts showing the amount of revenue collected or received from each of the taxes imposed by such articles. The comptroller, after reserving the amount to pay such refunds or reimbursements, shall, on or before the tenth day of each month, pay into the state treasury to the credit of the general fund all revenue deposited under this section during the preceding calendar month and remaining to his credit on the last day of “such preceding month except that he shall pay to the state department of social services that amount of overpayments of tax imposed by article twenty-two of this chapter and the interest on such amount which certified to him by the tax commission as the amount to be credited against past-due support pursuant to subdivision șix of section one hundred seventy-one-c of this chapter and except that he shall pay to the New York state higher education services corporation and the

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state university of New York that amount of overpayments of tax imposed by article twenty-two of this chapter and the interest on such amount which is certified to him by the tax commission the amount to be credited against the amount of defaults in repayment of guaranteed student loans and state university loans pursuant to subdivision five of section

hundred seventy-one-d and subdivision six of section one hundred seventy-one-e of this chapter.

§ 2. Subdivision one of section one hundred eighty-four of such law, as amended by chapter one thousand forty-three of the laws

of

nineteen hundred_eighty-one, is amended to read as follows:

1. Every, corporation, joint-stock company or association formed for or principally engaged in the conduct of aviation, surface railroad, whether or not operated by steam, subway railroad, elevated railroad, canal, steamboat, ferry (except a ferry company operating between any of the boroughs of the city of New York under a lease granted by the city), express, navigation, pipe line, transfer, baggage express, omnibus, trucking, taxicab, telegraph, telephone, palace car or sleeping car business, or formed for or principally engaged in the conduct of two more of such businesses and every other corporation, joint-stock company or association formed for or principally engaged in the conduct of transportation or transmission business not liable to taxation under section one hundred eighty-six of this chapter, for the privilege of exercising, its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in this state а porate organized capacity, or maintaining an office in this state, shall pay a franchise tax which shall be equal to three-quarters of per centum upon its gross earnings from all sources within this state; except that, for taxable years commencing on after January first, nineteen hundred eighty-five, every corporation, joint-stock company or association formed for or principally engaged in the conduct of telephone or telegraph business shall pay à franchise tax which shall be equal to three-tenths of one per centum upon its gross earnings from all sources within this state and except that corporations, joint-stock companies or associations formed for or principally engaged in the conduct of surface railroad, whether or not operated by, steam, subway railroad, elevated railroad, palace car or sleeping car, business

any other corporation formed

formed for or principally engaged in the conduct of a railroad business and canal, steamboat, ferry, (except ferry company operating between any of the boroughs of the city of New York under a lease granted by the city), navigation or any corporation formed for principally, engaged in the operation of vessels, shall pay a franchise tax which shall be equal to three-quarters of one per centum upon its gross earnings from all sources within this state, excluding earnings derived from business of an interstate or foreign character. Provided, however, with respect to railroad, elevated railroad, palace car or sleeping car business or any other corporation formed for or principally engaged in the conduct of a railroad business and canal, steamboat ferry (except a ferry, company operating between any of the boroughs of the city of New York under a lease granted by the city), navigation or any corporation formed for or principally engaged in the operation of vessels where the gross earnings from such transportation business both originating and terminating within this state and traversing, both this state and another state or states or country shall be subject to the franchise tax imposed by this section and such earnings shall be allocated to this state in the same ratio that the mileage within the state bears to the total mileage of such business.

§ 3. Subdivision one of section one hundred eighty-four-a of such law, as amended by chapter nine hundred ninety-nine of the laws of nineteen hundred cighty-four, is amended to read as follows:

1. Every corporation, joint-stock company or association formed for or principally engaged in the conduct of aviation, surface railroad, whether or not operated by steam, subway railroad, elevated railroad, canal, steamboat, ferry (except a ferry company operating between any of the boroughs of the city of New York under a lease granted by the city), express, navigation, pipe line, transfer,

transfer, baggage express, omnibus, trucking, taxicab, telegraph, telephone,

car or sleeping car business, or formed for or principally engaged in the conduct of two more such businesses and every other corporation, joint-stock company or association formed for or principally engaged in the conduct of a transEXPLANATION-Matter in italics is new; matter in brackets [] is old law

to be omitted.

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portation or transmission business not liable to taxation under section one hundred eighty-six of this article, shall pay, for the privilege of exercising its corporate franchise, or of doing business, or of employing capital, or of owning or leasing property in the metropolitan muter transportation district in such corporate or organized capacity, or of maintaining an office in such district, a tax surcharge for all or any part of its taxable years commencing on or after January first, nineteen hundred eighty-two, but ending before December thirty-first, nineteen hundred eighty-six, which tax surcharge, in addition to the tax imposed by section one hundred eighty-four of this article, shall

be computed at the rate of eighteen per centum of the tax imposed under such section one hundred eighty-four for such taxable years or any part of such taxable years ending before December thirty-first, nineteen hundred eighty-three after the deduction of any credits otherwise allowable under this article, and at the rate of seventeen per centum of the tax imposed under such section for such taxable years or any part of such taxable years ending, on or after December thirty-first, nineteen hundred eighty-three after the deduction of any credits otherwise allowable der this article; provided, however, that such rates of tax surcharge shall be applied only to that portion of the tax imposed under section one hundred eighty-four of this article after the deduction of any credits otherwise allowable under this article which is attributable to the taxpayer's business activity carried on within the metropolitan commuter transportation district; provided, further, that the tax surcharge

imposed by this section on corporations, joint-stock companies and associations formed for or principally engaged in the conduct of telephone or telegraph business shall be computed in accordance with this subdivision and paragraph (e) of subdivision two of this section as if the threequarters of one per centum rate of tax provided for in subdivision one of section one hundred eighty-four of this article were applicable to such telephone and telegraph businesses, and provided, further, that the tax surcharge imposed by this section shall not be imposed upon any taxpayer for more than forty-eight months.

4. Subdivision two-a of section one hundred eighty-six-a of such law, as added by chapter fifteen of the laws of nineteen hundred eightythree, is amended to read as follows:

2-a. Telephone and telegraph corporations. For taxable years commencing on or after January first, nineteen hundred eighty-three [but before January first, nineteen hundred eighty-five], a telephone or telegraph corporation shall include in its determination of gross income or gross operating income, in addition to receipts and profits described in subdivision two of this section, that portion of revenue from interstate and foreign transmissions service attributable to this state pursuant to provisions of paragraph (d) of subdivision four of section one hundred eighty-four of this article. The requirement contained in subdivision two of this section regarding the inclusion of only those receipts which

received in or by reason of sales made or services rendered for ultimate consumption

by the purchaser shall apply to this subdivision. The other provisions contained in such subdivision two shall apply to the extent applicable and not inconsistent with this subdivision.

§ 5. Subdivision two of section two hundred five of such law, as added by chapter four hundred eighty-six of the laws of nineteen hundred eighty-one, is amended to read as follows: 2. Of moneys

collected from taxes imposed by sections, one hundred eighty-three and one hundred eighty-four of this chapter subsequent to June thirtieth, nineteen hundred eighty-two, sixty percent shall be deposited pursuant to the provisions of section one hundred seventyone-a of this chapter and the balance of such collections shall be deposited in the mass [transit] transportation operating assistance fund to the credit of the metropolitan mass [transit] transportation operating assistance account; provided, however for taxable years commencing

or after January first, nineteen hundred eighty-five, all of the moneys collected from the tax imposed by section one hundred eighty-four of this chapter on corporations, joint-stock companies or associations formed for or principally engaged in the conduct of telephone or telegraph business shall be deposited in the mass transportation operating assistance fund to the credit of the metropolitan mass transportation operating assistance account; and provided, further, that the actual amount of moneys from the taxes imposed by sections one hundred eightythree and one hundred eighty-four of this chapter which shall be deposited in such mass transportation operating assistance fund to the credit

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of the metropolitan mass transportation operating assistance account, pursuant to this sụbdivision, during the twelve month period from first, nineteen hundred eighty-five, to and including March thirtyfirst, nineteen hundred eighty-six, shall not be less than sixty million dollars.

§ 6. Subdivision (a) of section three hundred one of such law, as amended by section two of chapter sixty-seven of the laws of nineteen hundred eighty-four, .is amended to read as follows:

(a) General. -Notwithstanding any other provision of this chapter, or of any other law, for [the period beginning with] taxable years commencing

after the first day of April, nineteen hundred eighty-four, but including that portion of any taxable year commencing prior thereto to the extent of that portion of such year which includes the period which commences with the first day of April, nineteen

hundred eightyfourt and ending with but not including taxable years commencing on or after the first day of July, nineteen hundred eighty-five, but including that portion of any taxablé year commencing prior thereto to the extent of that portion of such year which includes the period which terminates with the thirtieth day of June, nineteen hundred eighty-five], there is hereby imposed upon every petroleum business, for the privilege gaging in business, doing business, employing capital, owning or leasing property, or maintaining an office in this state, for all or any part of each of its taxable years, an annual tax equal to two and three-quarters per centum of (i) its gross receipts from sales of petroleum where shipments are made to points within the state, and (ii) the consideration given or contracted to be given by it for petroleum which it imported or caused to be imported (by a person other than one which is subject to tax under this article) into this state for consumption by it in this state. In event shall the tax imposed by this article be less than two hundred fifty dollars.

§ 7. Subdivision (a) of section three hundred one of such law, as amended by section three of chapter sixty-seven of the laws of nineteen hundred eighty-four, is repealed.

5 8. Section three hundred twelve of such law, as amended by section two of chapter sixty-six of the laws of nineteen hundred eighty-four, is amended to read as follows:

§ 312. Deposit and disposition of revenue. Of all of the taxes, interest and penalties collected or received by the tax commission under this article with respect to any taxable year commencing on or after April first, nineteen hundred eighty-four and to that portion of any taxable year ,commencing prior thereto to the extent of that portion of such year which includes the period which commences with April first, nineteen hundred eighty-four, seventy-two and seven-tenths percent shali be deposited and disposed of pursuant to the provisions of section one hundred seventy-one-a of this chapter and the balance thereof shall be deposited in the mass transportation operating assistance fund to the credit of the metropolitan mass transportation operating assistance account and the public transportation systems operating assistance account thereof in the manner provided by subdivision eleven of section one hundred eighty-two-a of this chapter. Provided, however, that the actual amount of such taxes, interest and penalties which shall be deposited in such mass transportation operating assistance fund pursuant to this sec. tion during the twelve-month period from April first, nineteen hundred eighty-four to and including March thirty-first, nineteen hundred eighty-five shall not be less than an amount which, when added to the actual amount that is deposited in such fund during such twelve-month period and that is attributable to the taxes, interest and penalties collected and received under section one hundred' eighty-two-a of this chapter, yields the sum of seventy-nine million five hundred thousand dollars and provided further that of such actual amounts

amounts deposited in such fund pursuant to this section and to section one hundred eightytwo-a of this chapter during the twelve-month period from April first nineteen hundred eighty-five to March thirty-first, nineteen hundred eighty-six the amount which shall be deposited to the credit of the public transportation systems operating assistance account thereof shall be not less than thirty-six million dollars. Provided further that if the total amount deposited in the mass transportation operating assistance fund during the twelve month period commencing April first, nineteen hundred eighty-five pursuant to this section and to section one hundred EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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eighty-two-a of this chapter is less than eighty million dollars, the comptroller shall deposit to the credit of the metropolitan mass transportation operating assistance account on or after April first, nineteen hundred eighty-six and or before June thirtieth, nineteen hundred eighty-six from any, taxes, interest, and penalties collected or received by the tax commission under this article in addition to amounts which would otherwise be deposited to the credit of the

transportation operating assistance fund, an amount equal to the difference between eighty million dollars and the amounts actually deposited in the mass transportation operating assistance fund during such twelve-month period pursuant to this section and to section one hundred eighty-two-a of this chapter.

5 9. Section three hundred twelve of such law, as amended by section sixteen of chapter four hundred of the laws of nineteen hundred eightythree, is repealed.

§ 1o. Subdivision one of section four hundred seventy-one of such law, as amended by chapter sixteen of the laws of nineteen hundred eightyfive, is amended to read as follows:

1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale on and after April first, nineteen hundred eighty-three, except that no tax shall be imposed on cigarettes sold under such circumstances that this state is without power to impose such tax or sold to the United States or sold to or by a voluntary unincorporated organization of the armed forces of the United States operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. Such tax on cigarettes shall be at the rate of ten and one-half cents [on or after April first, nineteen hundred eighty-three but before April eighth, nineteen hundred eighty-five, and seven and one-half cents on or after April eighth, nineteen hundred eighty-five,) for each ten cigarettes or traction thereof and is intended to be imposed upon only one sale of the same package of cigarettes. It shall be presumed that all cigarettes within the state are subject to tax until the contrary, is established, and the burden of proof that any cigarettes are not taxable hereunder shall be upon the person in possession thereof.

§ 11. Subdivision one of section four hundred seventy-one of such law, as amended by section ten of this act, is amended to read as follows:

1. There is hereby imposed and shall be paid a tax on all cigarettes possessed in the state by any person for sale on and after April first, nineteen hundred eighty-three, except that no tax shall be imposed on cigarettes sold under such circumstances that this state is without power to impose such tax or sold to the United States or sold to or by a voluntary unincorporated organization of the armed forces of the United States operating a place for the sale of goods pursuant to regulations promulgated by the appropriate executive agency of the United States. Such tax cigarettes shall be at the rate of ten and one-half cents for each ten cigarettes or fraction thereof [and], provided, however, that if package of cigarettes contains more than twenty cigarettes, the rate of tax on the cigarettes in such package in excess of twenty shall be five and one-quarter cents for each five cigarettes or fraction thereof. Șuch tax is intended to be imposed upon only one sale of the same package of cigarettes. It shall be presumed that all cigarettes within the state are subject to tax until the contrary is established, and the burden of proof that any cigarettes are not taxable hereunder shall be upon the person in possession thereof.

§ 12. Section four hundred seventy-one-a of such law, as amended by chapter sixteen of the laws of nineteen hundred eighty-five, is amended to read as follows:

§ 471-a. Use tax. There is hereby imposed and shall be paid a tax on all cigarettes used in the state by any person on and after April first, nineteen hundred eighty-three, except that no tax shall be imposed (1) if the tax provided in section four hundred seventy-one is paid, (?) the use of cigarettes which are exempt from the tax imposed by said section, or (3) on the use of four hundred or less cigarettes, brought into the state on

in the
possession
of, any person.

Such tax on cigarettes shall be at the rate of ten and one-half cents [on after April first, nineteen hundred eighty-three but before April eighth, nineteen hundred eighty-five, and seven and one-half cents on after April. eighth, nineteen hundred eighty-five,] for each ten cigarettes or fraction thereof. Within twenty-four hours after liability for the tax accrues, each such person shalí file with the tax commission a return in such form as it may prescribe together with remittance of the tax

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