Senate Bill S5162

2015-2016 Legislative Session

Requires wholesalers of motor fuel to register and file returns

download bill text pdf

Sponsored By

Archive: Last Bill Status - Stricken


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2015-S5162 (ACTIVE) - Details

See Assembly Version of this Bill:
A7732
Law Section:
Tax Law
Laws Affected:
Amd §§282, 287, 1102 & 1111, add §§283-d & 1812-g, Tax L

2015-S5162 (ACTIVE) - Summary

Requires wholesalers of motor fuel to register and file returns; may require a wholesaler to file a bond; requires wholesalers to file a return stating number of gallons of motor fuel purchased and sold during the preceding calendar month.

2015-S5162 (ACTIVE) - Sponsor Memo

2015-S5162 (ACTIVE) - Bill Text download pdf

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

                                  5162

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               May 5, 2015
                               ___________

Introduced  by  Sen.  BOYLE  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT to amend the tax law, in relation  to  requiring  wholesalers  of
  motor fuel to register and file returns

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

  Section 1. Section 282 of the tax law  is  amended  by  adding  a  new
subdivision 27 to read as follows:
  27.  "WHOLESALER OF MOTOR FUEL" MEANS ANY PERSON, FIRM, ASSOCIATION OR
CORPORATION WHO OR WHICH: (1) IS NOT A DISTRIBUTOR OF  MOTOR  FUEL;  (2)
MAKES A SALE OF MOTOR FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN
BULK; AND (3)(A) MAKES ANY PURCHASES OF MOTOR FUEL FOR RESALE WITHIN THE
REGION  SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE OF SUBDI-
VISION (E) OF SECTION ELEVEN HUNDRED ELEVEN  OF  THIS  CHAPTER;  OR  (B)
MAKES  ANY  SALES  OF  MOTOR  FUEL, OTHER THAN RETAIL SALES NOT IN BULK,
WITHIN THE REGION SET FORTH IN SUBPARAGRAPH (I) OR (II) OF PARAGRAPH ONE
OF SUBDIVISION (E) OF SECTION ELEVEN HUNDRED  ELEVEN  OF  THIS  CHAPTER.
FOR THE PURPOSES OF THIS ARTICLE WHEN USED WITH RESPECT TO MOTOR FUEL, A
"RETAIL  SALE NOT IN BULK" MEANS THE MAKING OR OFFERING TO MAKE ANY SALE
OF MOTOR FUEL TO A CONSUMER OF SUCH FUEL  WHICH  IS  DELIVERED  DIRECTLY
INTO A MOTOR VEHICLE FOR USE IN THE OPERATION OF SUCH VEHICLE. A "RETAIL
SALE  IN  BULK"  MEANS  THE MAKING OR OFFERING TO MAKE ANY SALE OF MOTOR
FUEL TO A CONSUMER WHICH IS OTHER THAN A "RETAIL SALE NOT IN BULK".
  S 2. The tax law is amended by adding a new section 283-d to  read  as
follows:
  S  283-D. REGISTRATION OF WHOLESALERS OF MOTOR FUEL.  (A) REGISTRATION
REQUIRED. EACH WHOLESALER OF MOTOR FUEL  MUST  BE  REGISTERED  WITH  THE
DEPARTMENT UNDER THIS SECTION.  NO WHOLESALER OF MOTOR FUEL SHALL MAKE A
SALE  OF  MOTOR  FUEL IN THIS STATE OTHER THAN A RETAIL SALE NOT IN BULK
UNLESS SUCH WHOLESALER IS SO  REGISTERED.    THE  DEPARTMENT,  UPON  THE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10769-02-5
              

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