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tal Hygiene Capital Improvement Fund-389, the Department of Health Facilities Capital Improvement Fund, the Division for Youth Facilities Improvement Fund-357", the Youth Centers Facility Fund-358, the Housing Assistance Fund-374, the Housing Program Fund -376 and the Engineering Services Fund-380. Such loans shall be limited to the amounts immediately required to meet disbursements, made in pursuance of an appropriation by law and authorized by a certificate of approval issued by the director of the budget with copies thereof filed with the comptroller and the chairmen of the senate finance committee and the assembly ways and means committee. The director of the budget shall not issue such a certificate unless he shall have determined that the amounts to be so loaned are receivable on account. When making loans, the comptroller shall establish appropriate accounts and if the loan is not repaid by the end of the month, provide on or before the 15th day of the following month to the director of the budget, the chairmen of the senate finance committee and the assembly ways and means committee, accurate counting and reporting of the financial resources of each such fund at the end of such month. Within 10 days of the receipt of such accounting and reporting, the director of the budget shall provide to the chairmen of the Senate finance committee and the assembly ways and means committee expected schedule of repayment by fund and by source for each outstanding loan. Repayment shall be made by the comptroller from the first cash receipts of this fund.
§ 2. This act shall take effect on the same date as a chapter of the laws of 1992, as proposed in legislative bill numbers S: 8770 and A. 11089, amending the public health law, the state finance law, the public officers law, the civil service law, the insurance
law, the social services law and the public authorities law, relating to establishing a plan for the management and disbursement of clinical practice income at Roswell Park Cancer Institute; authorizing increased operating flexibility at such hospitals; and financing construction, renovation and rehabilitation of facilities for the department of health; and amending chapter 165 of the laws of 1991, amending the public health law,
the insurance law and other laws relating to payments for medical assistance, relating to extending the effective date of such provision, takes effect.
AN ACT to amend the general city law, the tax law, the administrative
code of the city of New York, chapter 61 of the laws of 1989, amending
Passed by a majority vote, three-fifths being present.
Section 1. Subdivision (k) of subsection 1 of section 25-m of the general city law, as amended by chapter 333 of the laws of 1987, is amended to read as follows:
(k) Unless a different meaning is clearly required, any term used in this local law shall have the same meaning as when used in a comparable context in the laws of the United States relating to federal taxes but such meaning shall be subject to the [exemptions] exceptions or modifi
prescribed in or pursuant to article two-E of the general city law or by the laws of this state. Any reference in this local law to the internal revenue code, the internal revenue code of nineteen hundred eighty-six or to the laws of the United States shall mean the provisions of the internal revenue code of nineteen hundred eighty-six (unless a reference to the internal revenue code of nineteen hundred fifty-four is clearly intended), and amendments thereto, and other provisions of the laws of the United States relating to federal taxes, as the same are included in this local law as an appendix and supplement to the appendix or as included by reference to an appendix and supplement to the appendix of a title enacted by the same local law as enacts this local law. ( The quotation of the aforesaid laws of the United States is intended to make them a part of this local law and to avoid constitutional uncertainties which might result if such laws were merely incorporated by reference. The quotation of a provision of the federal internal revenue code or of any other law of the United States shall not necessarily mean that it is applicable to or has relevance to this local law. )
§ 2. Subdivision 1 of section 2 of the tax law, as amended by chapter 282 of the laws of 1986, is amended to read as follows:
1. ["Tax department" "department," unless] Unless otherwise expressly stated unless the context subject matter otherwise requires, "tax department" "department", as used in this chapter, means the department of taxation and finance, "commissioner".
the commissioner of taxation and finance or his delegate, and "tax commission" or "commission", in all matters pertaining to
the administration of the division of' tax appeals, means the tax appeals tribunal and in all other matters means the commissioner of taxation and finance,
§. 3. Section 5 of the tax law, as added by chapter 817 of the laws of 1987, is renumbered section 8.
5 4. Subdivision 1 of section 171-a of the tax law as amended by chapter 55 of the laws of 1992, is amended to read as follows:
1. All taxes, interest, penalties and fees collected or received by the commissioner of taxation and finance or his duly authorized agent under articles nine (except section one hundred eighty-two-a thereof and except as otherwise provided in section two hundred five thereof) nine-A, twelve-A (except as otherwise provided in section two hundred eighty-four-d thereof), thirteen, thirteen-A (except as otherwise provided in section three hundred twelve thereof), fifteen (except as otherwise provided in section three hundred forty-one thereof), eighteen [(except as otherwise provided in paragraph (a) of subdivision one of section four hundred twenty-four thereof as amended by section two hundred fifty of the chapter of the laws of nineteen hundred ninety which enacted this exception)], eighteen-A [(but only in the event that subdivision two of section' four hundred forty-six of such article does not take effect)), nineteen, twenty, twenty-one, twenty-two, twenty-four, twenty-six, twenty-six-A, twenty-six-B, twenty-eight (except as otherwise provided in section éleven hundred two and section eleven hundred four-a thereof), twenty-eight-A, thirty-one, thirty-one-B, thirty-two, thirty-three and thirty-three-A 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 commissioner of taxation and finance 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 EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law
such preceding month except that he shall pay to the state department of
seventy-one-c, one hundred seventyone-d, or one hundred seventy-one-e or one hundred seventy-one-f of this article
and which is certified to him by the commissioner of taxation and finance as the amount due such non-obligated spouse pursuant to paragraph six of subsection (b) of section six hundred fifty-one of this chapter, and he shall deduct a like amount which he shall páy into the treasury
the credit of the general fund from amounts subsequently payable to the department of social services, the state university of New York, the city university of New York, or the higher education services corporation, or the revenue arrearage account pursuant to section ninety one-a of the state finance law, as the case may be, whichever had been credited the amount originally withheld from such overpayment.
§ 5. Subdivision 2 of section 181 of the tax law, as amended by chapter 61 of the laws of 1989, is amended to read as follows:
2. Annual maintenance fee. Every foreign corporation, except banking corporations as defined in paragraph one, two, three, four, five, six,
eight of subsection (a) of section fourteen hundred fifty-two
is so authorized,
authority or (B) the time to annul the suspension of
provided for in section thirteen hundred nine of the business corporation law has expired or (c) the authority of the corporation to do business in this State has been annulled pursuant to the provisions of this section or of section thirteen hundred three or section fifteen hundred thirty-two of
of ] sut
the business corporation law, at any of which times such fee for the year or portion thereof terminating at such time shall finally be paid. There shall be allowed as a credit against the tax due under this article (except the taxes and fees imposed by sections one hundred eighty and one hundred eighty-one), article [nine-a, twenty-two) nine-A or thirty-two of this chapter for any fiscal year, calendar year, or taxable period or portion thereof, the amount of the fee paid for the same fiscal or calendar year or portion of a year or the tax for such year or portion thereof, whichever is less. Any fee remaining unpaid within or at the time required, shall be deemed assessed on the last day permitted for the timely payment thereof, or in the case of a final payment, on the day such fee was required to be paid. The commissioner of taxation and finance shall have the same power to issue a warrant for such unpaid fees or to enforce payment of the same as
exists with regard to taxes imposed by, this article, article [nine-a) nine-4 or thirty-two of this chapter which have been assessed but remain unpaid.
§ 6. Subparagraphs 1, 2 and 3 of paragraph (a) of subdivision 3 of section 189 of the tax law, as added by chapter 166 of the laws of 1991 and subparagraph 1 as amended by chapter 410 of the laws of 1991, are amended to read as follows:
(1) If the gas services are delivered in this state to the gas importér by a public utility, then the public utility making such delivery
services shall be required to collect the tax imposed by this section pursuant to subparagraph two of this paragraph, and shall be collected monthly from such gas importer and such gas importer shall so pay the tax required to be collected to such public utility. The tax shall be due and owing and shall be required to be paid to the public utility within thirty days from the billing for the tax. The
tax required to be collected by, such public utility shall be separately stated, charged and shown on all invoices, receipts or other memoranda of price with respect to the transportation of such gas services. The amount of tax required to be collected shall be paid
to such public utility required to collect it as trustee for and on account of the state. Every public utility required to collect the tax imposed by this section shall' file a return quarterly with the commissioner of taxation and finance showing the amount of such tax required to be collected [during) for the quarterly period covered by the return; The returns required by this section to be filed quarterly shall be filed for quarterly periods ending on the last day of February, May, August and November of each year, and each return shall be filed within twenty days after the end of the quarterly period covered thereby along with payment of the tax required to be collected for such period. All of the provisions of subdivision one of section eleven hundred thirty-one,, [subdivision] subdivisions (a) and (e) of section eleven hundred thirty-two, section eleven hundred thirty-three and section eleven hundred thirtyfive of this chapter shall apply to the tax imposed by this section with the
force and effect as if the language of those provisions has been incorporated in full in this section and had expressly referred to the tax imposed by this section, with such modification as may be necessary in order to adapt the language of such provisions to the provisions of this section, provided, specifically, that the term "person required to collect tax" shall refer to a public utility required to collect tax under this section,
the term "customer" shall refer to a gas importer from whom tax under this section is required to be collected by a public utility and the term "tax" shall refer to the tax imposed by this section.
(2) Subject to the right of refund under subparagraph four of this paragraph, it shall be presumed for purposes of the payment of the tax imposed by this section by the method described in this paragraph that the consideration given or contracted to be given by a gas importer for gas services shall be equal to the annual average gas price per Mcf then in effect as provided in paragraph (e) of subdivision one of this
section times the number of Mcf for gas services. Accordingly, the amount of the tax required to be collected by such public utility shall be determined by multiplying the number of Mcfs of gas services delivered by such utility during the taxable month times the annual average gas price for gas services transported and delivered to the gas importer during the same period times [three and three-quarters percent] the rate of tax prescribed in paragraph (b) of subdivision two of this section. EXPLANATIONMatter in italics is new; matter in brackets [ ] is old law
(3) The amount of tax required to be collected by such public utility shall be due and owing and shall be paid [over] quarterly to the commissioner along with and at the same time [(without regard to any extension of time) as payments of estimated tax on account of tax liability under sections one hundred eighty-six and one hundred eighty-six-a of this article required to be made by such public utility pursuant to section one hundred ninety-seven-b of this article) as the return required under this section. In addition to amounts required to be collected, there shall also be paid at the time of filing such return all amounts purportedly collected as tax imposed pursuant to this article, such amounts being described by the those* provisions of paragraph (iii) of subdivi. sion (a), of section eleven hundred thirty-seven of this chapter but with such modification as is necessary to make those provisions applicable to the tax imposed by this section.
S 7. Subparagraph 12 of paragraph (a) of subdivision 9 of section 208 of the tax law, as amended by. chapter 817 of the laws of 1987, is amended and a new subparagraph 13' is added to read as follows:
(12). upon the disposition of property, to which paragraph (j) of this subdivision applies, the amount, if any, by which the aggregate of the amounts described in subparagraph ten of paragraph (b) of this subdivision attributable to such property exceeds the aggregate of the amounts described in paragraph (j) of this subdivision attributable to such property[:]; and
(13) if the added tax provided for in either (i) former subdivision two of section one hundred eighty-two of this chapter (relating to real estate corporations) (ii) former subdivision one-a of section two hundred nine of this chapter (relating to real estate corporations) has been imposed upon the taxpayer, any income which has been used in computing such tax.
§ 8. Subparagraph 4-a of paragraph (b) of subdivision 9 of section 208 of the tax law, as separately amended by chapters 265 and 817 of the laws of 1987, is amended to read as follows:
(4-a)(A) the entire amount allowable as an exclusion or deduction for stock transfer taxes imposed by article twelve of this chapter in determining the entire taxable income which the taxpayer is required to report to the United States treasury department but only to the extent that such taxes are incurred and paid in market making transactions, (B) [the amount allowed as an exclusion or deduction for sales and compensating use taxes imposed by sections eleven hundred five and eleven hundred ten of this chapter in determining, the entire taxable income which the taxpayer is required to report to the United States treasury department but only such portion of such exclusion or deduction which is not in
of the amount of the credit allowed pursuant to subdivision sixteen of section two hundred ten of this article, (C)] in those instances where a credit for the special additional mortgage recording tax credit is allowed under paragraph (a) of subdivision seventeen of section two hundred ten of this article, the amount allowed as an exclusion or deduction for the special additional mortgage recording tax imposed by subdivision one-a of section two hundred fifty-three of this chapter in determining the entire taxable income which the taxpayer is required to report to the United States treasury department, and ((D)) (C) unless the credit allowed pursuant to subdivision seventeen of section two hundred ten of this article is reflected in the computation of the gain or loss so as to result in an increase in such gain or decrease of such loss, for federal income tax purposes, from the sale or other disposition of the property with respect to which the special additional mortgage recording tax imposed pursuant to subdivision one-a of section two hundred fifty-three of this chapter was paid, the amount of the special additional
mortgage recording tax imposed by subdivision one-a of seçtion two hundred fifty-three of this chapter which was paid and which is reflected in the computation of the basis of the property so as to result in a decrease in such gain or increase in such loss for federal income
tax purposes from the sale or other disposition of the property with respect to which such tax was paid.
$ 9. Subparagraph 2 of paragraph (h) of subdivision 9 of section 208 of the tax law, as amended by chapter 190 of the laws of
1990, is amended to read as follows:
(?) in the case of a New York S termination year, an equal portion of entire net income shall be assigned to each day of such year. The por: tion of such entire net income thereby assigned to the $ short year and
* So in original. (Word "those" inadvertently added.)