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

                                  4719

                       2009-2010 Regular Sessions

                          I N  A S S E M B L Y

                            February 5, 2009
                               ___________

Introduced  by  M. of A. P. LOPEZ, AMEDORE, MOLINARO, TOWNSEND, CALHOUN,
  DUPREY, BURLING, RAIA, FINCH, THIELE, CROUCH, ALFANO, SPANO,  KOLB  --
  Multi-Sponsored  by  --  M.  of A.   BACALLES, BARCLAY, GIGLIO, MAGEE,
  McKEVITT, SCOZZAFAVA, WALKER -- read once and referred to the  Commit-
  tee on Ways and Means

AN  ACT to amend the tax law, in relation to eliminating state sales and
  compensating use taxes on  bio  diesel  products  produced,  processed
  and/or  distributed  in  New  York state and authorizing localities to
  eliminate such taxes at the local level

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

  Section  1. Subdivision 1-a of section 289-c of the tax law is amended
by adding a new paragraph (e) to read as follows:
  (E) (I) ANY PERSON MAY EXCLUDE THE AMOUNT OF THE TAX OR TAXES  IMPOSED
BY  THIS  ARTICLE  ON  BIO  DIESEL  PRODUCTS  PRODUCED, PROCESSED AND/OR
DISTRIBUTED IN NEW YORK STATE FROM THE SELLING PRICE THEREOF IF SUCH BIO
DIESEL PRODUCT IS DELIVERED TO A FILLING STATION AND PLACED IN A STORAGE
TANK OF SUCH FILLING STATION FOR SUCH BIO DIESEL PRODUCT TO BE DISPENSED
DIRECTLY INTO A MOTOR VEHICLE FOR USE IN THE OPERATION OF SUCH  VEHICLE.
ANY  PERSON  MAKING  A SALE OF SUCH BIO DIESEL PRODUCT UNDER THE CIRCUM-
STANCES DESCRIBED HEREIN, WHEREBY THE TAX OR TAXES OTHERWISE IMPOSED  BY
THIS  ARTICLE  HAVE  NOT  BEEN PASSED THROUGH TO THE PURCHASER, SHALL BE
ALLOWED A REFUND OR CREDIT OF THE TAXES IMPOSED BY THIS ARTICLE  IN  THE
AMOUNT OF SUCH TAX OR TAXES PAID BY SUCH PERSON ON SUCH BIO DIESEL PROD-
UCT  BEING  SOLD  OR  INCLUDED IN THE PRICE PAID BY SUCH PERSON FOR SUCH
FUEL. CLAIMS FOR REFUNDS OR CREDITS SHALL BE PRESENTED, AND  REFUNDS  OR
CREDITS SHALL BE MADE, ONLY AS AUTHORIZED BY THE COMMISSIONER UNDER SUCH
RULES AND REGULATIONS AS THE COMMISSIONER MAY PRESCRIBE.
  (II)  ANY PERSON MAY EXCLUDE THE AMOUNT OF THE TAX OR TAXES IMPOSED BY
THIS ARTICLE FROM THE SELLING PRICE WITH RESPECT TO ANY SALE OF SUCH BIO
DIESEL PRODUCT. ANY PERSON MAKING A SALE OF SUCH BIO DIESEL PRODUCT UPON

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07235-01-9
              

A. 4719                             2

WHICH SUCH PERSON DOES NOT PASS ON MORE THAN EIGHTY PERCENT OF THE TAXES
OTHERWISE IMPOSED BY THIS ARTICLE, WHERE SUCH PERSON HAS PURCHASED  SUCH
BIO  DIESEL  PRODUCT WITH THE ENTIRE AMOUNT OF THE TAXES IMPOSED BY THIS
ARTICLE INCLUDED IN SUCH PERSON'S PURCHASE PRICE, SHALL BE ENTITLED TO A
REFUND OR CREDIT EQUAL TO THE AMOUNT OF THE TAX OR TAXES PAID UNDER THIS
ARTICLE  ON  SUCH  BIO DIESEL PRODUCT IN EXCESS OF EIGHTY PERCENT OF THE
TAX OR TAXES IMPOSED BY THIS ARTICLE ON DIESEL MOTOR  FUEL.  CLAIMS  FOR
REFUNDS  OR  CREDITS SHALL BE PRESENTED, AND REFUNDS OR CREDITS SHALL BE
MADE, ONLY AS AUTHORIZED BY THE COMMISSIONER UNDER SUCH RULES AND  REGU-
LATIONS AS THE COMMISSIONER MAY PRESCRIBE.
  (III) ANY PERSON MAY EXCLUDE THE AMOUNT OF THE TAX OR TAXES IMPOSED BY
THIS  ARTICLE ON SUCH BIO DIESEL PRODUCT FROM THE SELLING PRICE THEREOF.
ANY PERSON MAKING A SALE OF SUCH BIO DIESEL PRODUCT, WHEREBY THE TAX  OR
TAXES  OTHERWISE IMPOSED BY THIS ARTICLE HAVE NOT BEEN PASSED THROUGH TO
THE PURCHASER, SHALL BE ALLOWED A REFUND OR CREDIT OF ANY TAXES  IMPOSED
BY  THIS  ARTICLE IN THE AMOUNT OF SUCH TAX OR TAXES PAID BY SUCH PERSON
ON SUCH BIO DIESEL PRODUCT BEING SOLD OR INCLUDED IN THE PRICE  PAID  BY
SUCH  PERSON  FOR SUCH BIO DIESEL PRODUCT. CLAIMS FOR REFUNDS OR CREDITS
SHALL BE PRESENTED, AND REFUNDS  OR  CREDITS  SHALL  BE  MADE,  ONLY  AS
AUTHORIZED  BY  THE COMMISSIONER UNDER SUCH RULES AND REGULATIONS AS THE
COMMISSIONER MAY PRESCRIBE.
  S 2. Section 300 of the tax law is amended by adding a new subdivision
(s) to read as follows:
  (S) THE TERM "BIODIESEL" SHALL MEAN A  DIESEL  MOTOR  FUEL  SUBSTITUTE
PRODUCED  FROM NONPETROLEUM RENEWABLE RESOURCES THAT MEETS THE REGISTRA-
TION REQUIREMENTS FOR FUELS AND FUEL ADDITIVES ESTABLISHED BY THE  ENVI-
RONMENTAL  PROTECTION  AGENCY UNDER SECTION 211 OF THE CLEAN AIR ACT (42
U.S.C. 7545) AND THAT MEETS THE AMERICAN SOCIETY FOR TESTING AND MATERI-
ALS D6751-02A STANDARD SPECIFICATION FOR  BIODIESEL  FUEL  (B100)  BLEND
STOCK  FOR  DISTILLATE  FUELS  THAT  HAS BEEN PRODUCED, PROCESSED AND/OR
DISTRIBUTED IN NEW YORK STATE.
  S 3. Subdivision (a) of section 301-b of the tax  law  is  amended  by
adding a new paragraph 9 to read as follows:
  (9)(I) BIO DIESEL EXEMPTION. BIO DIESEL PRODUCTS IMPORTED OR CAUSED TO
BE  IMPORTED  INTO  THIS  STATE  OR  PRODUCED,  REFINED, MANUFACTURED OR
COMPOUNDED IN THIS STATE BY A PETROLEUM BUSINESS REGISTERED UNDER  ARTI-
CLE TWELVE-A OF THIS CHAPTER, AS A DISTRIBUTOR OF DIESEL MOTOR FUEL, AND
THEN SOLD BY SUCH PETROLEUM BUSINESS.
  (II)  CALCULATION OF EXEMPTION. THE AMOUNT OF THE EXEMPTION UNDER THIS
PARAGRAPH SHALL BE DETERMINED BY THE APPLICABLE TAXES OTHERWISE  IMPOSED
BY THIS ARTICLE ON SUCH FUEL.
  S  4. Section 301-c of the tax law is amended by adding a new subdivi-
sion (p) to read as follows:
  (P) REIMBURSEMENT FOR BIO DIESEL PRODUCTS.  (1)  BIO  DIESEL  PRODUCTS
PURCHASED  IN  THIS STATE AND SOLD BY SUCH PURCHASER IN THIS STATE WHERE
(I) THE TAX IMPOSED PURSUANT TO THIS ARTICLE HAS BEEN PAID WITH  RESPECT
TO  SUCH  BIO DIESEL PRODUCTS AND THE ENTIRE AMOUNT OF SUCH TAX HAS BEEN
ABSORBED BY SUCH PURCHASER, AND (II) SUCH PURCHASER POSSESSES DOCUMENTA-
RY PROOF SATISFACTORY TO THE COMMISSIONER EVIDENCING THE  ABSORPTION  BY
IT  OF  THE  ENTIRE  AMOUNT OF THE TAX IMPOSED PURSUANT TO THIS ARTICLE.
PROVIDED, THAT THE COMMISSIONER SHALL REQUIRE SUCH DOCUMENTARY PROOF  TO
QUALIFY  FOR  ANY  REIMBURSEMENT  PROVIDED HEREUNDER AS THE COMMISSIONER
DEEMS APPROPRIATE.
  (2) CALCULATION OF REIMBURSEMENT.  THE  AMOUNT  OF  THE  REIMBURSEMENT
UNDER THIS SUBDIVISION SHALL BE DETERMINED BY THE AMOUNT OF THE APPLICA-
BLE TAXES OTHERWISE IMPOSED BY THIS ARTICLE ON SUCH FUEL.

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  S  5.  Subdivision  (b)  of  section 1101 of the tax law is amended by
adding a new paragraph 33 to read as follows:
  (33)  THE  TERM  "BIODIESEL" SHALL MEAN A DIESEL MOTOR FUEL SUBSTITUTE
PRODUCED FROM NONPETROLEUM RENEWABLE RESOURCES THAT MEETS THE  REGISTRA-
TION  REQUIREMENTS FOR FUELS AND FUEL ADDITIVES ESTABLISHED BY THE ENVI-
RONMENTAL PROTECTION AGENCY UNDER SECTION 211 OF THE CLEAN AIR  ACT  (42
U.S.C. 7545) AND THAT MEETS THE AMERICAN SOCIETY FOR TESTING AND MATERI-
ALS  D6751-02A  STANDARD  SPECIFICATION  FOR BIODIESEL FUEL (B100) BLEND
STOCK FOR DISTILLATE FUELS THAT  HAS  BEEN  PRODUCED,  PROCESSED  AND/OR
DISTRIBUTED IN NEW YORK STATE.
  S  6.  Subdivision  (a)  of  section 1115 of the tax law is amended by
adding a new paragraph 44 to read as follows:
  (44) BIO DIESEL PRODUCTS PRODUCED, PROCESSED AND/OR DISTRIBUTED IN NEW
YORK STATE.
  S 7. Subdivision (b) of section 1107 of the  tax  law  is  amended  by
adding a new clause 12 to read as follows:
  (12)  EXCEPT  AS  OTHERWISE PROVIDED BY LAW, THE EXEMPTION PROVIDED IN
PARAGRAPH FORTY-FOUR  OF  SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED
FIFTEEN  OF THIS ARTICLE RELATING TO BIO DIESEL PRODUCTS PRODUCED, PROC-
ESSED AND/OR DISTRIBUTED IN NEW YORK STATE SHALL BE APPLICABLE  PURSUANT
TO A LOCAL LAW, ORDINANCE OR RESOLUTION ADOPTED BY A CITY SUBJECT TO THE
PROVISIONS  OF  THIS SECTION.  SUCH CITY IS EMPOWERED TO ADOPT OR REPEAL
SUCH A LOCAL LAW, ORDINANCE OR RESOLUTION. SUCH ADOPTION OR REPEAL SHALL
ALSO BE DEEMED TO AMEND ANY LOCAL LAW,  ORDINANCE OR RESOLUTION  ENACTED
BY  SUCH  A CITY IMPOSING TAXES PURSUANT TO THE AUTHORITY OF SUBDIVISION
(A) OF SECTION TWELVE HUNDRED TEN OF THIS CHAPTER.
  S 8. Subparagraph (i) of paragraph 1 of  subdivision  (a)  of  section
1210  of the tax law, as amended by section 4 of part SS-1 of chapter 57
of the laws of 2008, is amended to read as follows:
  (i) Either, all of the taxes described in article twenty-eight of this
chapter, at the same uniform rate, as to which taxes all  provisions  of
the  local  laws, ordinances or resolutions imposing such taxes shall be
identical, except as to rate and except as otherwise provided, with  the
corresponding  provisions  in  such  article twenty-eight, including the
definition and exemption provisions of  such  article,  so  far  as  the
provisions  of  such  article twenty-eight can be made applicable to the
taxes imposed by such city or  county  and  with  such  limitations  and
special  provisions  as are set forth in this article. The taxes author-
ized under this subdivision may not be  imposed  by  a  city  or  county
unless  the  local law, ordinance or resolution imposes such taxes so as
to include all portions and all types of  receipts,  charges  or  rents,
subject  to  state  tax  under  sections  eleven hundred five and eleven
hundred ten of this chapter, except as  otherwise  provided.  Any  local
law,  ordinance  or  resolution  enacted  by  any  city of less than one
million or by any county or school district, imposing the taxes  author-
ized by this subdivision, shall, notwithstanding any provision of law to
the  contrary,  exclude from the operation of such local taxes all sales
of tangible personal  property  for  use  or  consumption  directly  and
predominantly  in  the  production  of  tangible personal property, gas,
electricity, refrigeration or steam, for sale, by  manufacturing,  proc-
essing,  generating,  assembly,  refining, mining or extracting; and all
sales of tangible personal property for use or consumption predominantly
either in the production of tangible personal  property,  for  sale,  by
farming  or  in  a commercial horse boarding operation, or in both; and,
unless such city, county or school district elects otherwise, shall omit
the provision for credit or refund contained in clause six  of  subdivi-

A. 4719                             4

sion  (a)  of section eleven hundred nineteen of this chapter. Any local
law, ordinance or resolution enacted  by  any  city,  county  or  school
district,  imposing the taxes authorized by this subdivision, shall omit
the residential solar energy systems equipment exemption provided for in
subdivision  (ee),  the  clothing and footwear exemption provided for in
paragraph thirty of subdivision (a) and the qualified empire zone enter-
prise exemptions provided for  in  subdivision  (z)  of  section  eleven
hundred  fifteen  of  this  chapter,  unless such city, county or school
district elects otherwise as to either  such  residential  solar  energy
systems  equipment  exemption or such clothing and footwear exemption or
such qualified empire zone enterprise exemptions; provided that if  such
a  city  having  a  population of one million or more in which the taxes
imposed by section eleven hundred seven of this chapter  are  in  effect
enacts  the  resolution  described in subdivision (k) of this section or
repeals such resolution or enacts the resolution described  in  subdivi-
sion (l) of this section or repeals such resolution or enacts the resol-
ution  described  in  subdivision  (n)  of  this section or repeals such
resolution, such resolution or repeal shall also be deemed to amend  any
local  law, ordinance or resolution enacted by such a city imposing such
taxes pursuant to the authority of this subdivision, whether or not such
taxes are suspended at the time such city enacts its resolution pursuant
to subdivision (k), (l) or (n) of this section or at  the  time  of  any
such  repeal;  provided,  further, that any such local law, ordinance or
resolution and section eleven hundred seven of this chapter,  as  deemed
to be amended in the event a city of one million or more enacts a resol-
ution  pursuant  to the authority of subdivision (k), (l) or (n) of this
section, shall be further amended, as provided in section twelve hundred
eighteen of this subpart, so that the residential solar  energy  systems
equipment exemption or the clothing and footwear exemption or the quali-
fied  empire zone enterprise exemptions in any such local law, ordinance
or resolution or in such section eleven hundred seven are the  same,  as
the  case  may  be,  as  the  residential solar energy systems equipment
exemption provided for in subdivision (ee), the  clothing  and  footwear
exemption in paragraph thirty of subdivision (a) or the qualified empire
zone  enterprise exemptions in subdivision (z) of section eleven hundred
fifteen of this chapter.
  ANY LOCAL LAW, ORDINANCE OR RESOLUTION ENACTED BY ANY CITY, COUNTY  OR
SCHOOL  DISTRICT,  IMPOSING  THE  TAXES  AUTHORIZED BY THIS SUBDIVISION,
SHALL OMIT THE BIO DIESEL PRODUCTS PRODUCED, PROCESSED  AND/OR  DISTRIB-
UTED IN NEW YORK STATE EXEMPTION PROVIDED FOR IN PARAGRAPH FORTY-FOUR OF
SUBDIVISION  (A)  OF  SECTION  ELEVEN  HUNDRED  FIFTEEN OF THIS CHAPTER,
UNLESS SUCH CITY, COUNTY OR SCHOOL DISTRICT ELECTS  OTHERWISE;  PROVIDED
THAT  IF  SUCH  A CITY HAVING A POPULATION OF ONE MILLION OR MORE ENACTS
THE RESOLUTION DESCRIBED IN SUBDIVISION (P) OF THIS SECTION  OR  REPEALS
SUCH  RESOLUTION,  SUCH  RESOLUTION  OR  REPEAL  SHALL ALSO BE DEEMED TO
AMEND ANY LOCAL LAW, ORDINANCE OR RESOLUTION  ENACTED  BY  SUCH  A  CITY
IMPOSING  SUCH  TAXES    PURSUANT  TO THE AUTHORITY OF THIS SUBDIVISION,
WHETHER OR NOT SUCH TAXES ARE SUSPENDED AT THE TIME SUCH CITY ENACTS ITS
RESOLUTION PURSUANT TO SUBDIVISION (P) OF THIS SECTION OR AT THE    TIME
OF  ANY  SUCH  REPEAL; PROVIDED, FURTHER, THAT ANY SUCH LOCAL LAW, ORDI-
NANCE OR RESOLUTION AND SECTION ELEVEN HUNDRED SEVEN, AS  DEEMED  TO  BE
AMENDED  IN  THE EVENT A CITY OF ONE MILLION OR MORE ENACTS A RESOLUTION
PURSUANT TO THE AUTHORITY OF SUBDIVISION (P) OF THIS SECTION,  SHALL  BE
FURTHER AMENDED, AS PROVIDED IN SECTION TWELVE HUNDRED EIGHTEEN, SO THAT
THE  BIO  DIESEL  PRODUCTS PRODUCED, PROCESSED AND/OR DISTRIBUTED IN NEW
YORK STATE EXEMPTION IN ANY SUCH LOCAL LAW, ORDINANCE OR  RESOLUTION  OR

A. 4719                             5

IN  SUCH  SECTION  ELEVEN    HUNDRED SEVEN IS THE SAME AS THE BIO DIESEL
PRODUCTS PRODUCED,  PROCESSED  AND/OR  DISTRIBUTED  IN  NEW  YORK  STATE
EXEMPTION  IN  PARAGRAPH FORTY-FOUR OF SUBDIVISION (A) OF SECTION ELEVEN
HUNDRED FIFTEEN.
  S  9.  Subdivision  (d)  of section 1210 of the tax law, as amended by
section 12 of part GG of chapter 63 of the laws of 2000, is  amended  to
read as follows:
  (d)  A local law, ordinance or resolution imposing any tax pursuant to
this section, increasing or decreasing the rate of such  tax,  repealing
or  suspending  such tax, exempting from such tax the energy sources and
services described in paragraph three of subdivision (a) or of  subdivi-
sion  (b)  of  this  section or changing the rate of tax imposed on such
energy sources and services  or  providing  for  the  credit  or  refund
described  in  clause  six  of subdivision (a) of section eleven hundred
nineteen of this chapter must go into effect only on one of the  follow-
ing  dates:  March first, June first, September first or December first;
provided, that a local law, ordinance or resolution  providing  for  the
exemption  described in paragraph thirty of subdivision (a) or providing
for the exemptions  described  in  subdivision  (z)  of  section  eleven
hundred  fifteen  of  this  chapter  or  repealing any such exemption so
provided and a resolution enacted pursuant to the authority of  subdivi-
sion  (k) of this section providing such exemption or subdivision (l) of
this section providing such exemptions or repealing  such  exemption  or
exemptions  so  provided  must  go  into  effect  only  on  March first;
PROVIDED, FURTHER, THAT A LOCAL LAW, ORDINANCE OR  RESOLUTION  PROVIDING
FOR  THE  EXEMPTION DESCRIBED IN PARAGRAPH FORTY-FOUR OF SUBDIVISION (A)
OF SECTION ELEVEN HUNDRED FIFTEEN OF THIS CHAPTER OR REPEALING ANY  SUCH
EXEMPTION SO PROVIDED AND A RESOLUTION ENACTED PURSUANT TO THE AUTHORITY
OF SUBDIVISION (P) OF THIS SECTION PROVIDING SUCH EXEMPTION OR REPEALING
SUCH  EXEMPTION  SO  PROVIDED  MAY GO INTO EFFECT IMMEDIATELY.   No such
local law, ordinance or resolution shall be effective unless a certified
copy of such law, ordinance or resolution is  mailed  by  registered  or
certified mail to the commissioner at the commissioner's office in Alba-
ny  at  least  ninety  days prior to the date it is to become effective.
However, the commissioner may waive and reduce such  ninety-day  minimum
notice  requirement to a mailing of such certified copy by registered or
certified mail within a period of not less than  thirty  days  prior  to
such effective date if the commissioner deems such action to be consist-
ent with the commissioner's duties under section twelve hundred fifty of
this  article  and  the  commissioner  acts  by  resolution.  Where  the
restriction provided for in section twelve hundred twenty-three of  this
article  as  to  the  effective date of a tax and the notice requirement
provided for therein are  applicable  and  have  not  been  waived,  the
restriction  and  notice  requirement  in section twelve hundred twenty-
three of this article shall also apply.
  S 10. Section 1210 of the tax law is amended by adding a new  subdivi-
sion (p) to read as follows:
  (P)  NOTWITHSTANDING  ANY OTHER PROVISION OF STATE OR LOCAL LAW, ORDI-
NANCE OR RESOLUTION TO THE CONTRARY:
  (1) ANY CITY HAVING A POPULATION OF ONE MILLION OR MORE IN  WHICH  THE
TAXES  IMPOSED  BY  SECTION  ELEVEN HUNDRED SEVEN OF THIS CHAPTER ARE IN
EFFECT, ACTING THROUGH ITS LOCAL  LEGISLATIVE BODY, IS HEREBY AUTHORIZED
AND EMPOWERED TO ELECT TO PROVIDE THE EXEMPTION FROM SUCH TAXES FOR  THE
SAME  BIO DIESEL PRODUCTS PRODUCED, PROCESSED AND/OR DISTRIBUTED  IN NEW
YORK STATE EXEMPT FROM STATE SALES AND COMPENSATING USE TAXES  DESCRIBED
IN  PARAGRAPH  FORTY-FOUR  OF  SUBDIVISION (A) OF SECTION ELEVEN HUNDRED

A. 4719                             6

FIFTEEN OF THIS CHAPTER BY ENACTING A RESOLUTION IN THE FORM  SET  FORTH
IN  PARAGRAPH  TWO  OF THIS SUBDIVISION; WHEREUPON, UPON COMPLIANCE WITH
THE PROVISIONS OF SUBDIVISIONS (D) AND (E) OF THIS SECTION, SUCH  ENACT-
MENT  OF  SUCH  RESOLUTION  SHALL  BE  DEEMED TO BE AN AMENDMENT TO SUCH
SECTION ELEVEN HUNDRED SEVEN AND SUCH SECTION ELEVEN HUNDRED SEVEN SHALL
BE DEEMED TO INCORPORATE SUCH EXEMPTION AS IF IT HAD BEEN  DULY  ENACTED
BY THE STATE LEGISLATURE AND APPROVED BY THE GOVERNOR.
  (2)  FORM  OF RESOLUTION: BE IT ENACTED BY THE (INSERT PROPER TITLE OF
LOCAL LEGISLATIVE BODY) AS FOLLOWS:
  SECTION ONE.  RECEIPTS  FROM  SALES  OF  AND  CONSIDERATION  GIVEN  OR
CONTRACTED  TO  BE  GIVEN FOR PURCHASES OF BIO DIESEL PRODUCTS PRODUCED,
PROCESSED AND/OR DISTRIBUTED IN NEW YORK STATE EXEMPT FROM  STATE  SALES
AND  COMPENSATING USE TAXES PURSUANT TO PARAGRAPH FORTY-FOUR OF SUBDIVI-
SION (A) OF SECTION ELEVEN HUNDRED FIFTEEN OF THE TAX LAW SHALL ALSO  BE
EXEMPT  FROM  SALES AND COMPENSATING USE TAXES IMPOSED IN THIS JURISDIC-
TION.
  SECTION TWO. THIS RESOLUTION SHALL TAKE EFFECT, (INSERT THE DATE)  AND
SHALL  APPLY  TO  SALES   MADE AND USES OCCURRING ON AND AFTER THAT DATE
ALTHOUGH MADE OR OCCURRING UNDER A PRIOR CONTRACT.
  S 11. The commissioner of taxation and finance is hereby authorized to
implement the provisions of this act with respect to the elimination  of
the imposition of sales tax, additional taxes, and supplemental taxes on
bio  diesel  products produced, processed and/or distributed in New York
state and all other taxes so addressed by this act.
  S 12. This act shall take effect April  1,  2010;  provided,  however,
that  the  amendments  to subparagraph (i) of paragraph 1 of subdivision
(a) of section 1210 of the tax law made by section  eight  of  this  act
shall  take  effect on the same date and in the same manner as section 4
of part SS-1 of chapter 57 of the laws of 2008, takes effect.