reglab/statecodes huggingface dataset:
2023 New York Laws › TAX - Tax › Article 20-A - Cigarette Marketing Standards › 486 - Exceptions.

§  486. Exceptions. (a) The provisions of this article shall not apply
to sales made:
1. As an isolated transaction and not the usual course of business; or
2. Where cigarettes are advertised, offered for sale, or sold  by  any
fiduciary  or  other  officer acting under the order or direction of any
court.
(b) 1. Any retail  dealer  may  advertise,  offer  to  sell,  or  sell
cigarettes  at  a  price  made  in  good  faith  to  meet the price of a
competitor who is selling the same article at cost to him  as  a  retail
dealer.  Any  agent  or wholesale dealer may advertise, offer to sell or
sell cigarettes at a price made in good faith to meet  the  price  of  a
competitor who is rendering the same type of services and is selling the
same article at cost to him as an agent or as a wholesale dealer, as the
case  may be.   The price of cigarettes advertised, offered for sale, or
sold under the exceptions specified in subdivision (a) of  this  section
shall  not be considered the price of a competitor and shall not be used
as a basis for establishing prices  below  cost,  nor  shall  the  price
established at a bankruptcy sale be considered the price of a competitor
within the purview of this section.
2.  In  the absence of proof of the price of a competitor, the cost of
the retail dealer or the cost of the agent or wholesale dealer,  as  the
case  may  be,  which  is  established  pursuant to section four hundred
eighty-three of this article, may be deemed the price  of  a  competitor
within the meaning of this section.
(c) In establishing the cost of cigarettes of the retail dealer, agent
or  wholesale  dealer, the invoice cost of said cigarettes purchase at a
forced bankruptcy, or closeout  sale,  or  other  sale  outside  of  the
ordinary  channels of trade, may not be used as a basis for justifying a
price lower than one based upon the replacement cost of  the  cigarettes
to  the  retail  dealer,  agent or wholesale dealer in the quantity last
purchased through the ordinary channels of trade.
2023 New York Laws › TAX - Tax › Article 20-A - Cigarette Marketing Standards › 488 - Joint Administration.

§  488. Joint administration. In addition to the powers granted to the
  tax commission in this chapter, the commission is hereby  authorized  to
  make  provisions  pursuant  to  rules  and  regulations  for  the  joint
  administration, in whole or in part,  of  the  tax  imposed  by  article
  twenty  and  article  twenty-A  of  this  chapter,  including  the joint
  reporting of information, and for that purpose to prescribe that any  of
  the  commission's functions under such articles, and any returns, forms,
  statements, documents or information to be submitted to  the  commission
  under  such  articles,  any books and records to be kept for purposes of
  such articles, or any license under such articles shall be  on  a  joint
  basis.
2023 New York Laws › TAX - Tax › Article 20-A - Cigarette Marketing Standards › 489 - Registration of Chain Stores.

§  489.  Registration  of  chain  stores. Every chain store, including
  vending machine operators, cooperative members,  franchisees  and  large
  volume outlet operators, must register with the commissioner of taxation
  and  finance.  The  fee  for  such  registration  shall be three hundred
  dollars, unless such fee has  been  paid  during  the  preceding  twelve
  months,  in  which  case,  the  fee  for  such registration shall be two
  hundred dollars. The fee for registration of a chain store  which  is  a
  vending machine operator which sells cigarettes at not less than fifteen
  separate  outlets  shall be two hundred fifty dollars, regardless of the
  number of vending machines owned or operated, or the number of  separate
  outlets  maintained,  unless such fee has been paid during the preceding
  twelve months, in which case, the fee for such registration shall be two
  hundred dollars. The commissioner may require all chain stores to file a
  new registration statement not more often than once every  three  years.
  Registration   statements   shall   contain   such  information  as  the
  commissioner may require by regulation or instruction.   The  provisions
  of  section four hundred eighty of this chapter relating to licensing of
  wholesale dealers shall be  applicable  to  the  registration  of  chain
  stores,  to  the  extent  that such provisions can be made applicable to
  such  registrations,  as  if  such  provisions  expressly  referred   to
  registration of chain stores.
2023 New York Laws › TAX - Tax › Article 20-C - Tax on Adult-Use Cannabis Products › 493 - Imposition of Tax.

§  493.  Imposition  of  tax.  (a)  There  is  hereby imposed a tax on
adult-use cannabis products sold by a distributor to a person who  sells
adult-use cannabis products at retail at the rate of nine percent of the
amount  charged  for  the  sale  or  transfer of such adult-use cannabis
products to such retailer; provided that where a person who  distributes
adult-use cannabis is licensed under the cannabis law as a microbusiness
or  registered  organization  and  such  person sells adult-use cannabis
products at retail, such person shall be liable for the  tax,  such  tax
shall  accrue  at the time of the retail sale, and the amount subject to
the tax imposed by this subdivision shall be seventy-five percent of the
amount charged by such person for the sale or transfer of such  products
to a retail customer.
(b) In addition to any other tax imposed by this chapter or other law,
there  is hereby imposed a tax of nine percent of the amount charged for
the sale or transfer of adult-use cannabis products to a retail customer
by a person who sells adult-use cannabis products at retail. This tax is
imposed on the person who sells adult-use cannabis at retail  and  shall
accrue at the time of such sale or transfer.
(c)  In  addition  to the taxes imposed by subdivisions (a) and (b) of
this section, there is hereby imposed a tax on the sale or  transfer  of
adult-use  cannabis  products to a retail customer by a person who sells
adult-use cannabis products at retail at the rate of four percent of the
amount charged by such person for such adult-use cannabis product, which
tax shall accrue at the time of such sale or transfer. The  tax  imposed
by  this subdivision is imposed on a person who sells adult-use cannabis
products at retail, and shall be paid to the commissioner in  trust  for
and  on  account of a city having a population of a million or more, and
counties (other  than  counties  wholly  within  such  a  city),  towns,
villages, and cities with a population of less than a million in which a
retail dispensary is located.
(d)  The  taxes  imposed  by  this section shall not apply to sales of
adult-use cannabis to a person holding a cannabis research license under
section thirty-nine of the cannabis law.
2023 New York Laws › TAX - Tax › Article 20-C - Tax on Adult-Use Cannabis Products › 495 - Returns and Payment of Tax.

§  495.  Returns  and  payment of tax. (a) Every person on whom tax is
imposed under this article shall, on or before the twentieth day of  the
month  following  each  quarterly  period  ending  on  the  last  day of
February, May, August, and November, respectively,  file  electronically
with  the  commissioner  a  return  on  forms  to  be  prescribed by the
commissioner, showing the total amount of  tax  due  in  such  quarterly
period,  and  including  such  other information as the commissioner may
require.
(b) Every person required to file a return under this  section  shall,
at   the   time  of  filing  such  return,  pay  electronically  to  the
commissioner the total amount of tax due for the period covered by  such
return.  If  a return is not filed when due, the tax shall be due on the
day on which the return is required to be filed.
2023 New York Laws › TAX - Tax › Article 20-C - Tax on Adult-Use Cannabis Products › 496 - Records to Be Kept; Penalties.

§  496.  Records  to be kept; penalties. (a) Records to be kept. Every
distributor on whom tax is imposed under this article and  every  person
who  sells adult-use cannabis products at retail shall maintain complete
and accurate records in  such  form  as  the  commissioner  may  require
including,  but  not  limited to, such items as the total THC content of
the adult-use cannabis products sold to  or  produced  by  such  person;
complete  records  of  every  retail sale of adult-use cannabis, and any
other record or information required by the commissioner.  Such  records
must  be  preserved  for a period of three years after the filing of the
return to which  such  records  relate  and  must  be  provided  to  the
commissioner upon request.
(b)  Penalties.  In  addition  to  any  other penalty provided in this
article or otherwise imposed by law, every distributor on  whom  tax  is
imposed under this article and every person who sells adult-use cannabis
products  at  retail  who  fails  to  maintain  or make available to the
commissioner the records required  by  this  section  is  subject  to  a
penalty  not  to  exceed  five  hundred  dollars  for each month or part
thereof for which the failure occurs. This penalty may  not  be  imposed
more than once for failures for the same monthly period or part thereof.
If  the  commissioner  determines  that  a  failure  to maintain or make
available records in any month was entirely due to reasonable cause  and
not to willful neglect, the commissioner must remit the penalty for that
month.
(c) The failure of any person who sells adult-use cannabis products at
retail,  except  a  person who possesses a valid registered organization
adult-use cultivator processor distributor retail dispensary license  or
microbusiness  license  issued  by the office of cannabis management, to
comply with subdivision (a) of this section for the  adult-use  cannabis
products  in such person's possession shall be presumptive evidence that
the tax thereon has not been paid, and that such person shall be  liable
for  the  tax  thereon  unless  evidence  of  such  invoice,  payment or
assumption shall later be produced.
(d) If books and records are not provided  or  are  determined  to  be
insufficient,  the  amount  of  tax  due  shall  be  determined  by  the
commissioner from such information as may be available. In  the  absence
of  evidence  of  the wholesale price for the tax imposed by subdivision
(a) of section four hundred ninety-three of this article, the tax may be
determined  based  on  the  retail  price  of  such  adult-use  cannabis
products.
2023 New York Laws › TAX - Tax › Article 20-C - Tax on Adult-Use Cannabis Products › 496-E - Notification of Enforcement Actions.

§  496-e.  Notification of enforcement actions. The commissioner shall
  notify the cannabis control board and the office of cannabis  management
  of  the commencement of any enforcement actions taken under this article
  as well as  the  conclusion,  outcomes,  and  the  amount  of  penalties
  collected as a result of such actions.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 502-A - Certificate of Registration and Decal Fees.

§  502-a.  Certificate of registration and decal fees. The application
  for a certificate of registration and decal described in paragraph a  of
  subdivision  one  and  paragraph  a  of  subdivision six of section five
  hundred two of this article, or a special  certificate  of  registration
  and  special  decal  as  described in paragraph b of subdivision one and
  paragraph b of subdivision six of such section, shall be accompanied  by
  a fee of one dollar and fifty cents. In the case of the loss, mutilation
  or  destruction  of  any  such documents, the commissioner shall issue a
  duplicate set thereof upon payment of a fee  of  one  dollar  and  fifty
  cents.  Provided,  however,  there shall be no additional charge for the
  issuance  of  a  corrected  certificate  of  registration  pursuant   to
  paragraph  a  of  subdivision  one  of  section five hundred two of this
  article.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 503-B - Supplemental Tax.

§  503-b.  Supplemental  tax.  1.  In addition to the taxes imposed by
  sections five hundred three and five hundred three-a  of  this  article,
  and  in addition to any other tax or fee imposed by law, there is hereby
  imposed on and after July first, nineteen hundred ninety a  supplemental
  tax,  for  the privilege of operating any vehicular unit upon the public
  highways of this state and the purpose of recompensing the state for the
  public expenditures  incurred  by  reason  of  the  operations  of  such
  vehicular  units  on the public highways of this state, equal to the tax
  imposed by section five hundred three of this article.
2. The provisions concerning returns under section five  hundred  five
  of  this  article  shall be applicable to this section. The supplemental
  tax imposed by this section shall be  payable  to  the  commissioner  of
  taxation  and  finance  in full at the time the return is required to be
  filed.
3. Except as otherwise provided in this section, all of the provisions
  of this article applicable to the tax imposed by  section  five  hundred
  three  of  this article shall apply with respect to the supplemental tax
  imposed by this section to the same extent as if it were imposed by such
  section five hundred three, insofar  as  such  provisions  can  be  made
  applicable  to  the  supplemental tax imposed by this section, with such
  modification as may  be  necessary  to  adapt  such  provisions  to  the
  supplemental tax imposed by this section.
4. The provisions of this section shall not apply to (i) any vehicular
  unit  used  almost  exclusively to transport boltwood, logs, pulpwood or
  woodchips, and (ii)  any  vehicular  unit  used  almost  exclusively  to
  transport   raw,  unprocessed  milk  in  bulk,  provided,  however,  the
  provisions of clauses (i) and (ii) of this subdivision shall  not  apply
  to  any  carrier  or owner which operates more than three such vehicular
  units.
5. Notwithstanding any other provision  of  this  article,  commencing
  January   first,   nineteen   hundred   ninety-nine   and  ending  March
  thirty-first, two thousand one, the  supplemental  tax  imposed  on  the
  privilege  of operating any motor vehicle unit shall be fifty percent of
  the tax imposed by section  five  hundred  three  of  this  article  and
  commencing  April  first, two thousand one, the supplemental tax imposed
  on the privilege of operating any motor  vehicle  unit  shall  be  forty
  percent  of  the  tax  imposed  by  section  five  hundred three of this
  article.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 504 - Exemptions.

§  504.  Exemptions. The provisions of this article shall not apply to
any vehicular unit:
1. Operating over  a  rural  route  and  engaged  exclusively  in  the
transportation of United States mail under contract.
2.  Owned  and  operated  by the United States, the state or any other
state or any county, city, town or municipality in this  state,  or  any
other state or by any agency or department thereof.
3. (a) Operated by a farmer or by a person that bears the relationship
to  such  farmer described in paragraph (b) of this subdivision and used
exclusively by such farmer or such person in transporting such  farmer's
own  agricultural  commodities  and  products,  pulpwood  or  livestock,
including the packed, processed, or manufactured products thereof,  that
were originally grown or raised on such farmer's farm, lands or orchard,
or  when  used to transport supplies and equipment to such farmer's farm
or orchard that are consumed and used thereon or when operated  by  such
farmer  or  such  person  in  transporting  farm  products  from  a farm
contiguous to such farmer's farm.
(b) The relationship to such farmer as referenced in paragraph (a)  of
this subdivision, shall include:
(i)   members  of  a  family,  including  spouses,  ancestors,  lineal
descendants, brothers and sisters (whether by the whole or half  blood),
and   entities   related  to  such  a  family  member  as  described  in
subparagraphs (ii) through (iv) of this paragraph;
(ii) a shareholder and a corporation more than fifty  percent  of  the
value  of the outstanding stock of which is owned or controlled directly
or indirectly by such shareholder;
(iii) a partner and a partnership  more  than  fifty  percent  of  the
capital  or profits interest in which is owned or controlled directly or
indirectly by such partner;
(iv) a beneficiary  and  a  trust  more  than  fifty  percent  of  the
beneficial  interest  in  which  is  owned  or  controlled  directly  or
indirectly by such beneficiary;
(v) two or more corporations, partnerships, associations,  or  trusts,
or  any  combination  thereof,  which  are  owned  or controlled, either
directly or indirectly, by the same person, corporation or other entity,
or interests; and
(vi) a grantor of a trust and such trust.
4. Where the motor vehicle has a gross  weight  of  eighteen  thousand
pounds  or  less until such time as an election applicable to such motor
vehicle is filed to  compute  the  tax  under  the  method  provided  in
subdivision three of section five hundred three of this chapter.
5.  Used  exclusively  in  the  transportation  of household goods (as
defined by the commissioner of  transportation  of  this  state  or  the
interstate  commerce  commission)  by  a  carrier under authority of the
commissioner of transportation  of  this  state  or  of  the  interstate
commerce commission.
6.  Owned  and  operated  by  any  fire  company or fire department as
defined in section three of the volunteer firefighters' benefit law.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 505 - Returns.

§  505.  Returns.  Every  carrier  subject  to  this article and every
  carrier to whom a certificate of registration was issued shall  file  on
  or before the last day of each month a return for the preceding calendar
  month  where  a carrier's total tax liability under this article for the
  preceding calendar  year  exceeded  twelve  thousand  dollars.  Where  a
  carrier's  total  tax  liability  under  this  article for the preceding
  calendar year did not exceed twelve thousand dollars or where a  carrier
  was  not  subject  to  such  tax in the preceding calendar year, returns
  shall be filed quarterly, on or before the  last  day  of  the  calendar
  month  following  each  of the calendar quarters: January through March,
  April through June, July through September and October through December.
  Provided, however, if the commissioner consents thereto in writing,  any
  carrier may file a return on or before the thirtieth day after the close
  of  any different period, if the carrier's books are regularly kept on a
  periodic basis other than a calendar month or quarter. The  commissioner
  may  permit  the  filing  of  returns  on  an annual basis, provided the
  carrier was subject to the tax under  this  article  during  the  entire
  preceding calendar year and the carrier's total tax liability under this
  article for such year did not exceed twelve hundred dollars. Such annual
  returns  shall  be  filed  on  or  before  January  thirty-first  of the
  succeeding calendar year. Returns shall be filed with  the  commissioner
  on forms to be furnished by such commissioner for such purpose and shall
  contain such data, information or matter as the commissioner may require
  to  be  included  therein. The fact that a carrier's name is signed to a
  filed return shall be prima facie evidence for  all  purposes  that  the
  return was actually signed by such carrier. The commissioner may grant a
  reasonable  extension  of  time  for  filing returns whenever good cause
  exists and may waive the filing of returns if a carrier is  not  subject
  to the tax imposed by this article for the period covered by the return.
  Every  return  shall  have annexed thereto a certification to the effect
  that the statements contained therein are true.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 506 - Payment of Tax.

§  506. Payment of tax. 1. At the time of filing a return, as required
by this article, each carrier shall pay to the tax  commission  the  tax
imposed  by this article for the period covered by such return. Such tax
shall be due and payable at the time of  filing  the  return  or,  if  a
return  is  not  filed  when due, on the last day on which the return is
required to be filed.    The  tax  commission  may  grant  a  reasonable
extension of time for paying the tax whenever good cause exists.
2. The fees, taxes, penalties and interest accruing under this article
shall  constitute  a  lien  upon  all motor vehicles and vehicular units
which are owned by such carrier or of which he has  the  lawful  use  or
control.  The  lien  shall  attach  at the time of operation of any such
motor vehicle or vehicular unit  within  this  state  and  shall  remain
effective until the fees, taxes, penalties and interest are paid, or the
motor  vehicle  or vehicular unit is sold for the payment thereof.  Such
liens shall be paramount to all  prior  liens  or  encumbrances  of  any
character  and  to  the rights of any holder of the legal title in or to
any such motor vehicle or vehicular unit, provided, however, that:
a. No lien for any additional tax assessed pursuant  to  this  article
shall  be  enforceable against any motor vehicle or vehicular unit which
prior to such assessment had been transferred in good faith  to  a  bona
fide transferee for value.
b.  The  lien  of  such  tax  shall  be  subject  to  the  lien of any
indebtedness  secured  by  a  chattel  mortgage  or  conditional   sales
agreement existing against such motor vehicle or vehicular unit previous
to the time when such tax became a lien, if:
(1)  Such  indebtedness was incurred in good faith to secure a portion
of the purchase price of such motor vehicle or vehicular unit, and
(2) Such indebtedness is secured by a chattel mortgage or  conditional
sales agreement duly filed as required by law, and
(3)  Such  chattel  mortgage  or  conditional  sales agreement was not
given, directly or indirectly, to any  officer  or  stockholder  of  the
corporation  owning  or  having  the lawful use or control of such motor
vehicle or vehicular unit, whether  as  a  purchase  money  mortgage  or
otherwise.
The  lien  of such tax shall be enforceable, however, as to any equity
after the encumbrance of such  chattel  mortgage  or  conditional  sales
agreement.  In  the  event  a motor vehicle or vehicular unit subject to
such tax lien is repossessed by a chattel  mortgagee  or  a  conditional
vendor  such motor vehicle or vehicular unit shall not be sold at public
or private sale unless at least five days notice of the time  and  place
of  such  sale  is  served by registered mail upon the tax commission in
Albany.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 507 - Records.

§  507.  Records.  Every  carrier  subject  to  this article and every
  carrier to whom a certificate of registration was issued  shall  keep  a
  complete  and  accurate daily record which shall show the miles traveled
  in this state by each vehicular unit and such other information  as  the
  commissioner  may  require.  Such  records  shall  be kept in this state
  unless the commissioner consents to their removal and shall be preserved
  for a period of four years and be open for inspection at any  reasonable
  time upon the demand of the commissioner.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 508 - Responsibility of Owner.

§  508.  Responsibility of owner. In those instances where the carrier
  is not the owner of the vehicular unit, the owner may  file  the  return
  and  maintain  the record required by section five hundred five and five
  hundred seven, and shall  be  jointly  and  severally  liable  with  the
  carrier for the payment of tax required under section five hundred six.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 512-A - Admissibility of Weigh Slips.

§  512-a.  Admissibility  of  weigh  slips.  An official weigh slip or
  ticket issued and certified by any truck weigher in the  employ  of  the
  department  of transportation or by any duly licensed weigh master shall
  constitute prima facie evidence of the information therein set forth and
  of the operation of the vehicle therein described upon a public  highway
  and shall be admissible before any court in any civil proceeding.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 513 - Refunds.

§  513.  Refunds.  Whenever  the commissioner shall determine that any
  monies received under the provisions of this article were paid in error,
  he may cause the same to be refunded  or  credited,  with  interest,  in
  accordance  with  such rules and regulations as he may prescribe, except
  that no interest shall be allowed or paid if the amount thereof would be
  less than one dollar. Such interest shall be at the overpayment rate set
  by the commissioner pursuant to subdivision twenty-sixth of section  one
  hundred  seventy-one  of this chapter, or if no rate is set, at the rate
  of six percent per annum,  from  the  date  when  the  tax,  penalty  or
  interest  to  be  refunded  or credited was paid to a date preceding the
  date of the refund check by  not  more  than  thirty  days.    Provided,
  however,  that for the purposes of this section, any tax paid before the
  last day prescribed for its payment shall be deemed to have been paid on
  such last day. Such moneys received under the provisions of this article
  which the commissioner shall  determine  were  paid  in  error,  may  be
  refunded  or  credited out of funds in the custody of the comptroller to
  the credit of such taxes provided an application therefor is filed  with
  the  commissioner  within four years from the time the erroneous payment
  was made, except if an agreement under the provisions  of  section  five
  hundred  ten  (extending  the period for determination of tax imposed by
  this article) is made within the four-year period for the filing  of  an
  application  for  refund  provided  for  in this section, the period for
  filing an application for refund shall not expire prior  to  six  months
  after  the  expiration of the period within which a determination may be
  made pursuant to the agreement or any extension thereof.
2023 New York Laws › TAX - Tax › Article 21 - Highway Use Tax › 515 - Disposition of Revenues.

§  515.  Disposition  of  revenues. All taxes, interest, penalties and
  fees collected or received pursuant to this article shall  be  deposited
  daily  in  one  account  with  such responsible banks, banking houses or
  trust companies as may be designated by  the  comptroller,  and  to  the
  credit of the comptroller on account of the dedicated highway and bridge
  trust  fund  established  pursuant to section eighty-nine-b of the state
  finance law. Such an account may be established in one or more  of  such
  depositories and such deposits shall be kept separate and apart from all
  other moneys in the possession of the comptroller. The comptroller shall
  require adequate security from all such depositories.
Of  the  revenues  so  deposited,  the comptroller shall retain in his
  hands such amount as  the  commissioner  of  taxation  and  finance  may
  determine  to  be  necessary  for refunds or reimbursements of the taxes
  collected or received pursuant to this article to which taxpayers  shall
  be  entitled  under  the provisions of this article, out of which amount
  the comptroller shall pay any refunds or  reimbursements  of  the  taxes
  collected  or received pursuant to this article to which taxpayers shall
  be entitled under such provisions. The comptroller, after reserving  the
  amount  to  pay  such refunds or reimbursements, shall, on or before the
  last day of each month, pay the balance  of  the  revenue  so  deposited
  during  such  month  into  the  dedicated  highway and bridge trust fund
  established pursuant to section eighty-nine-b of the state finance law.
Notwithstanding the foregoing or any other law to  the  contrary,  the
  comptroller  shall  deposit  all  monies  collected  on  account  of the
  registration fees imposed pursuant to section  five  hundred  two-a  and
  subdivision  eight of section five hundred nine of this article into the
  highway use tax administration account established pursuant  to  section
  ninety-nine-y  of  the  state  finance law. The monies deposited in such
  account shall be available to the commissioner for the costs of  issuing
  the  certificates of registration and highway use tax decals required by
  this article and for any other costs of administering the provisions  of
  sections  five  hundred two, five hundred two-a and five hundred nine of
  this article. Any moneys not used in a given year shall be  returned  to
  such  account and be added to the total funds available for disbursement
  in the succeeding year.
2023 New York Laws › TAX - Tax › Article 21-A - Tax on Fuel Use › 521 - Definitions.

§  521.  Definitions.  For  purposes  of  this  article, the following
definitions shall apply unless a different meaning is clearly required:
(a)  "Person"  shall  include  an  individual,  co-partner,   society,
association,   corporation,   joint   stock  company,  lessee,  and  any
combinations  of  individuals;  an  executor,  administrator,  receiver,
trustee or other fiduciary.
(b)  Qualified  motor  vehicle.  (1) "Qualified motor vehicle" means a
vehicle, other than a recreational vehicle, used, designed or maintained
for transportation of persons or property and:
(i) Having two axles and a gross vehicle weight  or  registered  gross
vehicle weight exceeding twenty-six thousand pounds; or
(ii) Having three or more axles regardless of weight; or
(iii)  Is  used  in  combination,  when the weight of such combination
exceeds twenty-six thousand pounds gross vehicle weight.
(2) "Recreational vehicle" means vehicles such as motor homes,  pickup
trucks  with  attached  campers,  and  buses  when  used exclusively for
personal pleasure by individuals. In order to qualify as a  recreational
vehicle,  the  vehicle shall not be used in connection with any business
endeavor.
(c) "Carrier" shall include  any  person  having  the  lawful  use  or
control,  or  the  right  to  the  use or control of any qualified motor
vehicle in this state.
(d) "Public highway" shall include any public highway, street, avenue,
road, public place, public driveway or any other public way.
2023 New York Laws › TAX - Tax › Article 21-A - Tax on Fuel Use › 525 - Exemptions.

§  525.  Exemptions. (a) General. The provisions of this article shall
not apply to any qualified motor vehicle:
(1) Which is a road roller, tractor crane, truck crane, power  shovel,
road  building  machine,  snow plow, road sweeper, sand spreader or well
driller.
(2) Which is described in section five hundred four of  this  chapter,
except subdivision four of such section.
(b)  Omnibus carriers. (1) An omnibus carrier shall not be required to
apply for a license and decal or decals for a  qualified  motor  vehicle
which  is an omnibus operated on a public highway in this state; except,
if  the  commissioner  enters  into  a   cooperative   agreement   under
subdivision  (b)  of  section five hundred twenty-eight of this article,
the commissioner may, pursuant to such agreement, require such a carrier
to be licensed and obtain such decal or decals with respect  to  such  a
vehicle.
(2)  The  taxes  imposed by this article shall not apply to motor fuel
and diesel motor fuel used by an omnibus carrier in the operation of  an
omnibus  in  local  transit  service  in  this state, as described under
paragraph (d) of subdivision three of section two hundred  eighty-nine-c
of  this  chapter,  pursuant  to a certificate of public convenience and
necessity issued by the commissioner of transportation of this state  or
by  the  interstate commerce commission of the United States or pursuant
to a contract, franchise or consent between  such  carrier  and  a  city
having  a population of more than one million inhabitants, or any agency
of such city.
(c) Effect of cooperative agreement. Notwithstanding subdivisions  (a)
and  (b) of this section, in the event that the commissioner enters into
a cooperative agreement under subdivision (b) of  section  five  hundred
twenty-eight  of  this article, the commissioner may issue a license and
decal or decals with respect to qualified motor  vehicles  described  in
subdivisions  (a)  and (b) of this section which are based in this state
for the purpose of reporting and payment of tax imposed by other  member
jurisdictions with respect to such qualified motor vehicles.
2023 New York Laws › TAX - Tax › Article 21-A - Tax on Fuel Use › 526 - Returns and Payment of Tax.

§  526. Returns and payment of tax. (a) Returns. Every carrier subject
to this article and every carrier to whom a  license  was  issued  shall
file a return quarterly, on or before the last day of the calendar month
immediately  following  the  close  of  each  of  the calendar quarters:
January through March, April through June, July  through  September  and
October  through  December.  Provided, however, the commissioner may, if
the commissioner deems it necessary in order to insure  the  payment  of
the  taxes  imposed  by  this  article  or  to comply with a cooperative
agreement with other jurisdictions  pursuant  to  section  five  hundred
twenty-eight  of  this article, require returns to be made at such times
and covering such  periods  as  the  commissioner  may  deem  necessary.
Returns  shall  be  filed on forms required by the commissioner for such
purpose and shall contain such  information  and  certification  as  the
commissioner may require, including any information required pursuant to
a cooperative agreement pursuant to section five hundred twenty-eight of
this  article.  The  fact that an individual's name is signed to a filed
return shall be prima facie evidence for all purposes  that  the  return
was  actually  signed  by  such  individual  and that such individual is
authorized to sign on behalf of the carrier.
(b) Payment of tax. At the time of filing a  return,  as  required  by
this article, each carrier shall pay the tax imposed by this article for
the  period covered by such return. Such tax shall be due and payable at
the time of filing the return or, if a return is not filed when due,  on
the last day on which the return is required to be filed.
(c)  Extensions.  The commissioner may grant a reasonable extension of
time for filing returns or paying the tax whenever good cause exists and
may waive the filing of returns if a carrier is not subject to  the  tax
imposed by this article for the period covered by the return.
(d)  Leases.  In those instances where the carrier is not the owner of
the qualified motor vehicle, the owner may be licensed and file  returns
and  maintain  records  pursuant  to  this  article as prescribed by the
commissioner or, if the commissioner enters into a cooperative agreement
under section five hundred twenty-eight of this article,  as  prescribed
in such agreement. In any event, where the carrier is not the owner of a
qualified motor vehicle, the owner shall be jointly and severally liable
with  the  carrier for payment of tax under this article with respect to
such qualified motor vehicle.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 1 - General › 601-A - Cost of Living Adjustment.

§  601-a.  Cost  of  living  adjustment. (a) For tax year two thousand
thirteen, the commissioner, not later than September first, two thousand
twelve, shall multiply the amounts specified in subsection (b)  of  this
section  for tax year two thousand twelve by one plus the cost of living
adjustment described in subsection (c) of this section. For tax year two
thousand fourteen, the commissioner, not later than September first, two
thousand thirteen, shall multiply the amounts  specified  in  subsection
(b)  of  this section for tax year two thousand thirteen by one plus the
cost of living adjustment. For each succeeding tax year after  tax  year
two  thousand  fourteen  and  before tax year two thousand eighteen, the
commissioner, not later than September first of  such  tax  year,  shall
multiply  the  amounts  specified  in subsection (b) of this section for
such tax year by one plus the cost of  living  adjustment  described  in
subsection (c) of this section for such tax year.
(b)  The  following  amounts  shall  be  indexed by the cost of living
adjustment.
(1) The dollar amounts in the tax tables set forth in paragraph one of
subsection (a), paragraph one of subsection (b)  and  paragraph  one  of
subsection (c) of section six hundred one of this part.
(2)  The dollar amount in the numerator of the fractions in subsection
(d) of section six hundred one of this part that is not  fifty  thousand
dollars.
(3)  The  New  York  standard  deduction  of  a resident individual in
section six hundred fourteen of this article.
(c) The cost of living adjustment for a tax year is the percentage  if
any,  by which the average monthly value of the consumer price index for
the twelve month period ending on June thirtieth of the year immediately
preceding the tax year for which the adjustment is being made  (referred
to  as  the  adjustment  year)  exceeds the average monthly value of the
consumer price  index  for  the  twelve  month  period  ending  on  June
thirtieth  of  the  year  immediately preceding the adjustment year. For
purposes of this section, the consumer price index  means  the  consumer
price  index  for  all  urban  consumers  published by the United States
department of labor.
(d) If the product of the amounts in subsection (b) and subsection (c)
of this section is not a multiple of fifty dollars, such increase  shall
be rounded to the next lowest multiple of fifty dollars.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 1 - General › 603 - Separate Tax on the Ordinary Income Portion of Lump Sum Distributions.

§  603.  Separate  tax  on  the  ordinary  income  portion of lump sum
distributions.--(a) Imposition of separate tax. In addition to any other
tax imposed by this article, there is hereby imposed  for  each  taxable
year  a  separate  tax  on  the  ordinary  income  portion of a lump sum
distribution of every individual, estate and trust  which  has  made  an
election  of  lump  sum  treatment  under subsection (e) of section four
hundred two of the internal revenue code. The recipient of  a  lump  sum
distribution  shall  be  liable for the tax imposed by this section. The
credits against tax under this article, except  for  the  credits  under
paragraphs  two  and  four of subsection (c), paragraphs two and four of
subsection (d) and subsection (e) of section six  hundred  six,  section
six hundred twenty-A and section six hundred seventy-three, shall not be
allowed against the tax imposed by this section.
(b)  Cross  reference. For computation of tax, see section six hundred
twenty-four  with  respect  to  residents  and   section   six   hundred
thirty-seven with respect to nonresidents and part-year residents.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 1 - General › 607 - Meaning of Terms.

§  607.  Meaning  of terms. (a) General. Any term used in this article
shall have the same meaning as when used in a comparable context in  the
laws  of  the  United  States relating to federal income taxes, unless a
different meaning is clearly required but such meaning shall be  subject
to  the  exceptions  or  modifications  prescribed in this article or by
statute. Any reference in this article 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  income taxes, as the same may be or become effective at any
time or from time to time for the taxable year.  Provided  however,  for
taxable  years  beginning before January first, two thousand twenty-two,
any amendments made to the internal revenue  code  of  nineteen  hundred
eighty-six  after  March  first,  two thousand twenty shall not apply to
this article.
(b) Marital or other status. An individual's marital or  other  status
under section six hundred one, subsection (b) of section six hundred six
and  section  six  hundred  fourteen shall be the same as his marital or
other status for purposes of establishing the applicable federal  income
tax rates.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 611 - New York Taxable Income of a Resident Individual.

§  611. New York taxable income of a resident individual. (a) General.
The New York taxable income of a resident individual shall  be  his  New
York  adjusted  gross  income  less  his New York deduction and New York
exemptions, as determined under this part.
(b) Husband and wife.
(1) If the federal taxable income of husband or wife, both of whom are
residents, is determined on a separate federal return,  their  New  York
taxable incomes shall be separately determined.
(2)  If  the  federal taxable income of husband and wife, both of whom
are residents, is determined on a joint federal return, their  New  York
taxable income shall be determined jointly.
(3)  If  neither  husband or wife, both of whom are residents, files a
federal return:
(A) their tax shall be determined on  their  joint  New  York  taxable
income, or
(B)  separate  taxes  may  be  determined  on  their separate New York
taxable incomes if they both so elect.
(4) If either husband or wife  is  a  resident  and  the  other  is  a
nonresident or part-year resident, separate taxes shall be determined on
their  separate  New  York  taxable incomes unless such husband and wife
determine their  federal  taxable  income  jointly  and  both  elect  to
determine their joint New York taxable income as if both were residents.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 613 - New York Deduction of a Resident Individual.

§  613.  New  York  deduction  of  a resident individual. The New York
  deduction of a resident  individual  shall  be  his  New  York  standard
  deduction  unless  he  elects  to deduct his New York itemized deduction
  under the conditions set forth in section six hundred  fifteen  of  this
  article.  If  an  individual taxpayer has elected to deduct his New York
  itemized deduction computed pursuant to section six hundred  fifteen  of
  this  article,  but the department determines that the New York standard
  deduction allowable pursuant to section six  hundred  fourteen  of  this
  article  is  greater,  the department shall recompute the taxpayer's tax
  liability pursuant to section six hundred eleven of this  article  using
  the New York standard deduction provided in section six hundred fourteen
  of  this  article.  The  department  will  notify  the  taxpayer  of any
  adjustment to the election.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 616 - New York Exemptions of a Resident Individual.

§  616. New York exemptions of a resident individual. (a) General. For
taxable years beginning after nineteen hundred eighty-seven, a  resident
individual shall be allowed a New York exemption of one thousand dollars
for  each  exemption  for  which  he  is entitled to a deduction for the
taxable year under section one  hundred  fifty-one(c)  of  the  Internal
Revenue  Code;  and  for  taxable  years  beginning  in nineteen hundred
eighty-seven, a resident individual other than a taxpayer whose  federal
exemption  amount  is zero shall be allowed a New York exemption of nine
hundred dollars for each  exemption  for  which  he  is  entitled  to  a
deduction for the taxable year for federal income tax purposes.
(b)  Husband  and  wife. If the New York income taxes of a husband and
wife are required to be separately determined but their  federal  income
tax  is  determined  on a joint return, each of them shall be separately
entitled to the New York exemptions under subsection (a) of this section
to which each would be separately entitled for the taxable year if their
federal income taxes had been determined on separate returns.
2023 New York Laws › TAX - Tax › Article 22 - Personal Income Tax › Part 2 - Residents › 617 - Resident Partners and Shareholders of S Corporations.

§  617.  Resident  partners  and shareholders of S corporations.   (a)
Partner's and  shareholder's  modifications.  In  determining  New  York
adjusted  gross income and New York taxable income of a resident partner
or a  resident  shareholder  of  an  S  corporation  (other  than  an  S
corporation  which  is  a  New  York  C  corporation),  any modification
described in subsections (b), (c) or (d) of section six hundred  twelve,
subsection  (c)  of section six hundred fifteen or paragraphs (2) or (3)
of subsection  (d)  of  such  section,  which  relates  to  an  item  of
partnership  or  S  corporation income, gain, loss or deduction shall be
made  in  accordance  with  the  partner's  distributive  share  or  the
shareholder's  pro  rata  share, for federal income tax purposes, of the
item to which the modification relates.  Where a partner's  distributive
share or a shareholder's pro rata share of any such item is not required
to be taken into account separately for federal income tax purposes, the
partner's  or  shareholder's  share  of such item shall be determined in
accordance  with  his  share,  for  federal  income  tax  purposes,   of
partnership  or  S corporation taxable income or loss generally.  In the
case of a New York S termination year, his pro rata share  of  any  such
item  shall  be  determined  under subsection (s) of section six hundred
twelve.
(b) Character of items. Each item of  partnership  and  S  corporation
income,  gain,  loss,  or  deduction shall have the same character for a
partner or shareholder under this article  as  for  federal  income  tax
purposes.  Where  an  item  is  not characterized for federal income tax
purposes, it shall have the same character for a partner or  shareholder
as  if  realized  directly  from  the  source from which realized by the
partnership or S corporation or incurred in the same manner as  incurred
by the partnership or S corporation.
(c)  New York tax avoidance or evasion. Where a partner's distributive
share of an item of partnership  income,  gain,  loss  or  deduction  is
determined  for  federal income tax purposes by special provision in the
partnership agreement with respect to such item, and where the principal
purpose of such provision is the avoidance or evasion of tax under  this
article,  the  partner's  distributive  share  of  such  item,  and  any
modification required with respect thereto, shall be  determined  as  if
the partnership agreement made no special provision with respect to such
item.