S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________

                                        5235--A
           Cal. No. 1193

                              2011-2012 Regular Sessions

                                   I N  S E N A T E

                                      May 3, 2011
                                      ___________

       Introduced  by  Sens. MARTINS, GOLDEN, JOHNSON, ZELDIN -- read twice and
         ordered printed, and when printed to be committed to the Committee  on
         Investigations and Government Operations -- recommitted to the Commit-
         tee  on  Investigations  and  Government Operations in accordance with
         Senate Rule 6, sec. 8 -- reported favorably from  said  committee  and
         committed to the Committee on Finance -- committee discharged and said
         bill  committed  to  the Committee on Rules -- reported favorably from
         said committee, ordered to a  third  reading,  passed  by  Senate  and
         delivered  to  the  Assembly, recalled, vote reconsidered, restored to
         third reading, amended and ordered reprinted, retaining its  place  in
         the order of third reading

       AN  ACT  relating  to  the  sales  and  compensating use tax on receipts
         derived from removing waste material from certain  regulated  transfer
         stations or construction and demolition debris processing facilities

         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:

    1    Section 1. Notwithstanding the provisions of chapter 321 of  the  laws
    2  of  2005,  any  liability for state and local sales and compensating use
    3  taxes, and any interest or penalties thereon, for services specified  in
    4  clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
    5  law,  with  respect  to assessments made after March 1, 1997, whether or
    6  not any assessment for such  taxes,  interest  or  penalties  have  been
    7  finally  or irrevocably fixed by administrative or judicial proceedings,
    8  shall hereby be cancelled and  annulled,  provided,  however,  that  any
    9  taxes, interest or penalty heretofore paid with respect to such services
   10  shall not be entitled to be credited or refunded.
   11    S 2. This act shall take effect immediately.


        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD10194-06-2