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shown to be due thereon. For purposes of this article, the word "use" means the exercise of any right or power actual or constructive and shall include but is not limited to the receipt, storage or any keeping or retention for any length of time, but shall not include possession for sale. All other provisions of this article if not inconsistent shall apply to the administration and enforcement of the tax imposed by this section in the same manner as if the language of said provisions had been incorporated in full into this section.

§ 13. Section four hundred seventy-one-a of such law, as amended by section twelve of this act, 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, (2) on 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, or in the possession of, any person. Such tax on cigarettes shall be at the rate of ten and one-half cents for each ten cigarettes or fraction thereof, provided, however, that if a 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 onequarter cents for each five cigarettes or fraction thereof. Within twenty-four hours after liability for the tax accrues, each such person shall file with the tax commission a return in such form as it may prescribe together with a remittance of the tax shown to be due thereon. For purposes of this article, the word "use" means the exercise of any right or power actual or constructive and shall include but is not limited to the receipt, storage or any keeping or retention for any length of time, but shall not include possession for sale. All other provisions of this article if not inconsistent shall apply to the administration and enforcement of the tax imposed by this section in the same manner as if the language of said provisions had been incorporated in full into this section.

§ 14. Section four hundred seventy-two of such law, as amended by chapter two hundred seven of the laws of nineteen hundred sixty-eight, is amended to read as follows:

1.

§ 472. Preparation and sale of stamps; commissions; distributors. The tax commission shall prescribe, prepare and furnish stamps of such denominations and quantities as may be necessary for the payment of the tax on cigarettes imposed by this article, and may from time to time and as often as it deems advisable provide for the issuance and exclusive use of stamps of a new design and forbid the use of stamps of any other design, in in the manner and with the effect provided in section two hundred seventy-four of this chapter. The tax commission shall make provisions for the sale of such stamps at such places and at such times as it may deem necessary and may appoint agents for such purpose. The tax commission may appoint dealers in cigarettes, manufacturers of cigarettes, and other persons within or without the state as agents to buy or affix stamps to be used in paying the tax herein imposed, but an agent shall at all times have the right to appoint the person in his employ who is to affix the stamps to any cigarettes under the agent's control. Whenever the tax commission shall sell and deliver to any such agent any such stamps, such agent shall be entitled to receive as compensation for his services and expenses as such agent in selling or affixing such stamps, and to retain out of the moneys to be paid by him for such stamps, a commission on the par value thereof. The tax commission is hereby authorized to prescribe a schedule of commissions, not exceeding five per centum, allowable to such agent for buying and affixing such stamps. Such schedule shall be uniform with respect to the different types of stamps used, and may be on a graduated scale with respect to the number of stamps purchased. The tax commission may in its discretion permit an agent to pay for such stamps within thirty days after the date of purchase and may require any such agent to file with the department of taxation and finance a bond issued by a surety company approved by the superintendent of insurance as to solvency and responsibility and authorized to transact business in the state in such amount as the tax commission may fix to secure the payment of any sums due from such agent pursuant to this article.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.

2.

A manufacturer or agent who intends to sell within the state packages of cigarettes containing more than twenty cigarettes must notify the tax commission, in writing, of such intention one hundred twenty days prior to the time such packages will be sold within the state, except that such tax commission shall waive such requirement if it has already prescribed, prepared and furnished, or is in a position to prescribe, prepare and furnish in a timely manner, stamps of such denomination and quantities as may be necessary for the payment of the imposed by this article on cigarettes in such package; provided, however, that a notice provided pursuant to this subdivision within fifteen days of the effective date of this subdivision shall be deemed to have been provided on the effective date of this subdivision.

tax

§ 15. Paragraph (a) of subdivision one of section one of chapter two hundred thirty-five of the laws of nineteen hundred fifty-two relating to enabling any city having a population of one million or more to impose taxes on cigarettes, cigars and smoking tobacco, as amended by chapter eight hundred seventy-seven of the laws of nineteen hundred seventy-five, is amended to read as follows:

(a) The rate of such tax on cigarettes shall not exceed four cents for each ten cigarettes or fraction thereof [and], provided, however, that if a package of cigarettes contains more than twenty cigarettes, the rate of tax on the cigarettes in such package in excess of twenty shall be two cents for each five cigarettes or fraction thereof. Such tax is intended to be imposed only once on the same package of cigarettes.

§ 16. Subdivision a of section D46-2.0 of the administrative code of the city of New York, as amended by chapter eight hundred seventy-seven of the laws of nineteen hundred seventy-five, is amended to read as follows:

a. There is hereby imposed and shall be paid a tax on:

1. All cigarettes possessed in the city for sale except as hereinafter provided;

2. The use of all cigarettes in the city except as hereinafter provided;

3. It is intended that the ultimate incidence of and liability for the tax shall be upon the consumer, and that any agent, distributor or dealer who shall pay the tax to the [director] commissioner of finance shall collect the tax from the purchaser or consumer. Such tax shall be at the rate of four cents for each ten cigarettes or fraction thereof [and], provided, however, that if a package of cigarettes contains than twenty cigarettes, the rate of tax on the cigarettes in such package in excess of twenty shall be two cents for each five cigarettes fraction thereof. Such tax shall be imposed only once on the same package of cigarettes.

more

or

§ 17. Paragraph two of subsection (a) of section six hundred one of the tax law, as amended by chapter one of the laws of nineteen hundred seventy-two, is amended to read as follows:

(2) Individuals with low income. Notwithstanding the foregoing, no tax shall be payable under [subsection (b) of] section six hundred two, other than the tax imposed by section six hundred one-A on New York minimum taxable income by:

(A) any individual whose New York adjusted gross income for the taxable year is [two] four thousand [five hundred] dollars or less, provided such Individual is not married nor the head of a household nor a surviving spouse;

(B) any head of a household or surviving spouse whose New York ad

justed gross income for the taxable year is [five] eight thousand dol

(C) any husband and wife whose New York adjusted gross income for the taxable year, determined jointly, is [five] eight thousand dollars or less, or the aggregate of whose New York adjusted gross income for the taxable year, determined separately, is [five] eight thousand dollars or less.

In the case of a nonresident, in determining whether New York adjusted gross income is no greater than the amounts set forth in the above subparagraphs, New York adjusted gross income shall be the New York adjusted gross income which such nonresident would be required to report if he were a resident. For effect of change in an individual's resident status, see subsection (h) of section six hundred fifty-four.

§ 18. Section six hundred one-A of such law, as amended by chapter four hundred seventeen of the laws of nineteen hundred eighty, is amended to read as follows:

§ 601-A. Minimum income tax. In addition to the taxes imposed under sections six hundred one, six hundred one-C, and six hundred one-D, a tax determined in accordance with the rate set forth in subsection [(f)] (h) of section six hundred two is hereby imposed for each taxable year on the New York minimum taxable income of every individual, estate or trust. The provisions of subsections (b), (c) and (d) of section six hundred one shall also apply for purposes of this tax.

§ 19. Subsection (d) of section six hundred two of such law, as added by chapter seventy of the laws of nineteen hundred seventy-eight, is amended to read as follows:

(d) For taxable years ending after December thirty-first, nineteen hundred seventy-eight through and including those beginning in nineteen hundred eighty-five, the tax imposed by section six hundred one shall be determined in accordance with the following table:

If the New York taxable income

is:

Not over $1,000

Over $1,000 but not over
$3,000

Over $3,000 but not over
$5,000

Over $5,000 but not over
$7,000

Over $7,000 but not over
$9,000

Over $9,000 but not over
$11,000

Over $11,000 but not over
$13,000

Over $13,000 but not over
$15,000

Over $15,000 but not over
$17,000

Over $17,000 but not over
$19,000

Over $19,000 but not over
$21,000

Over $21,000 but not over
$23,000

Over $23,000

[blocks in formation]

If the taxable income is:
Not over $1,000

Over $1,000 but not over $3,000
Over $3,000 but not over $5,000
Over $5,000 but not over $7,000
Over $7,000 but not over $9,000
Over $9,000 but not over $11,000
Over $11,000 but not over $13,500
Over $13,500 but not over $16,000

over $19,000

$1,520 plus 13% of excess
over $21,000

$1,780 plus [14%] 13.5% of excess
over $23,000

20. Subsection (f) of section six hundred two of such law, as relettered by chapter seventy of the laws of nineteen hundred seventy-eight, is relettered subsection (h) and two new subsections (f) and (g) are added to read as follows:

(f) For taxable years beginning in nineteen hundred eighty-six, the tax imposed by section six hundred one shall be determined in accordance with the following table:

The tax is:

2% of the New York
taxable income

$20 plus 3% of excess
over $1,000
$80 plus 4% of excess
over $3,000
$160 plus 5% of excess

over $5,000
$260 plus 6% of excess
over $7,000
$380 plus 7% of excess

over $9,000
$520 plus 8% of excess
over $11,000
$720 plus 9% of excess
over $13,500

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted.

Over $16,000 but not over $18,500
Over $18,500 but not over $21,000
Over $21,000 but not over $23,500
Over $23,500 but not over $26,000
Over $26,000

$945 plus 10% of excess
over $16,000

$1,195 plus 11% of excess
over $18,500
$1,470 plus 12% of excess
over $21,000

$1,770 plus 13% of excess
over $23,500
$2,095 plus 13.5% of excess
over $26,000

If the taxable income is:
Not over $1,000

Over $1,000 but not over $3,000
Over $3,000 but not over $5,000
Over $5,000 but not over $7,000
Over $7,000 but not over $9,000
Over $9,000 but not over $11,000
Over $11,000 but not over $14,000
Over $14,000 but not over $17,000
Over $17,000 but not over $20,000
Over $20,000 but not over $23,000
Over $23,000 but not over $26,000
Over $26,000

(8) For taxable years beginning after nineteen hundred eighty-six, the tax imposed by section six hundred one shall be determined in accordance with the following table:

The tax is:

2% of the New York
taxable income

$20 plus 3% of excess
over $1,000

$80 plus 4% of excess
over $3,000
$160 plus 5% of excess
over $5,000
$260 plus 6% of excess
over $7,000
$380 plus 7% of excess

over $9,000
$520 plus 8% of excess
over $11,000
$760 plus 9% of excess
over $14,000
$1,030 plus 10% of excess

over $17,000

$1,330 plus 11% of excess
over $20,000
$1,660 plus 12% of excess
over $23,000
$2,020 plus 13% of excess
over $26,000

§ 21. Subsection (a) and the closing paragraph of subsection (c) of section six hundred three-A of such law, subsection (a) as amended by chapter six hundred twenty-four of the laws of nineteen hundred seventynine and the closing paragraph of subsection (c) as amended by chapter one hundred three of the laws of nineteen hundred eighty-one, are

amended to read as follows:

(a) If for any taxable year an individual has New York personal service taxable income which exceeds the amount of New York taxable income specified in paragraph one of this subsection, the tax determined pursuant to section six hundred two for such year shall be the sum of:

(1) the tax determined by section six hundred two on the highest amount of New York taxable income on which the rate of tax does not

ex

ceed [ten] nine percent, provided, however, that for taxable years beginning on or after January first, nineteen hundred [seventy-eight] eighty-one and before January first, nineteen hundred [eighty] eightyfive, it shall be the tax determined by section six hundred two on the highest amount of New York taxable income on which the rate of tax does not exceed [twelve] ten percent, [and provided further that for taxable years beginning on or after January first, nineteen hundred eighty and before January first, nineteen hundred eighty-one, it shall be the tax determined on the highest amount of New York taxable income on which the rate does not exceed eleven percent,]

(2) [ten], nine percent of the amount by which his New York personal service taxable income exceeds the amount of New York taxable income specified in paragraph one of this subsection, provided, however, that for taxable years beginning on or after January first, nineteen hundred [seventy-eight] eighty-five and before January first, nineteen hundred [eighty eighty-seven, the rate in this paragraph shall be [twelve] nine and one-half percent and that for taxable years beginning on or after January first, nineteen hundred [eighty] eighty-one and before January

first, nineteen hundred [eighty-one] eighty-five, the rate in this paragraph shall be [eleven] ten percent, and

(3) the excess of the tax determined under section six hundred two, without regard to this section, over the tax so determined with reference solely to his New York personal service taxable income. For purposes of paragraph one of this subsection, the term "New York personal service net income" means New York personal service income reduced by any deductions allowable under section sixty-two of the internal revenue code which are properly allocable to or chargeable against such New York personal service income. Provided, however, New York personal service net income shall not include any amount of family adjustment determined under section six hundred sixteen-A or six hundred thirty-six-A of this chapter.

§ 22. Paragraph two of subsection (b) of section six hundred six of such law, as amended by chapter one hundred three of the laws of nineteen hundred eighty-one, is amended to read as follows:

(2) (A) The amount of the credit allowed pursuant to this subsection for taxable years beginning prior to January first, nineteen hundred eighty-two, shall be determined according to the following table:

If household gross

income is

Less than $5,000

$5,000 but less than $6,000
$6,000 but less than $7,000
$7,000 but less than $25,000

(B) The amount of the credit allowed pursuant to this subsection for taxable years beginning [in] on or after January first, nineteen hundred eighty-two [and thereafter] but prior to January first, nineteen hundred eighty-six shall be determined in accordance with the following table:

If household gross

income is

Not

Less than $5,000

$5,000 but less than $6,000
$6,000 but less than $7,000
$7,000 but less than $25,000

If household gross

income is

The credit
shall be
$65.00

50.00

40.00
35.00

(C) For any individual who is not married nor the head of a household nor a surviving spouse, the amount of the credit allowed pursuant to this subsection for taxable years beginning on or after January first, nineteen hundred eighty-six shall be determined in accordance with the following table:

Not over $5,000

Over $5,000 but not over $6,000
Over $6,000 but not over $7,000
Over $7,000 but not over $20,000
Over $20,000 but not over $25,000
Over $25,000 but not over $28,000

The credit

shall be $70.00

55.00 45.00

40.00

If household gross
income is
over $5,000

The credit

shall be

$75.00

60.00

50.00

45.00

40.00

20.00

(D) For any husband and wife, head of a household, or surviving spouse, the amount of the credit allowed pursuant to this subsection for taxable years beginning on or after January first, nineteen hundred eighty-six shall be determined in accordance with the following table:

The credit
shall be

$90.00 plus an amount equal to
$15.00 multiplied by a number which
is one less than the number of
exemptions for which the taxpayer
(or in the case of a husband and
wife, taxpayers) is entitled to 8
deduction for the taxable year for
federal income tax purposes under

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

to be omitted.

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