CHAPTER 20 AN ACT to amend the tax law, in relation to technical amendments Became a law March 20, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Subdivision (i) of section 1111 of the tax law, as added by chapter 190 of the laws of 1990, is amended to read as follows: (i) (A) Notwithstanding any contrary provisions of this article or other law, with respect to any lease for a term of one year or more of (1) a motor vehicle, as defined in section one hundred twenty-five of the vehicle and traffic law, with a gross vehicle weight of ten thousand pounds or less, (2) a vessel, as defined in section twenty-two hundred fifty of such law (including any inboard or outboard motor and any trailer, as defined in section one hundred fifty-six of such law, leased in conjunction with such a vessel) and (3) noncommercial aircraft having a seating capacity of less than twenty passengers and a maximum payload capacity of less than six thousand pounds, or an option to renew such a lease [for a period of one year or more] or a similar contractual provision, the exercise of which would extend the term of such a lease for a period of one year or more], all receipts due or consideration given or contracted to be given for such property under and for the entire period of [the] such lease, option to renew or similar provision, or combination of them, shall be deemed to have been paid or given and shall be subject to tax, and any such tax due shall be collected, as of the date of first payment under [the] such lease, option to renew or similar provision, or combination of them, or as of the date of registration of such property with the commissioner of motor vehicles, whichever is earlier. Notwithstanding any inconsistent provisions of subdivision (b) of this section or of section eleven hundred seventeen of this article or of other law, for purposes of such a lease, option to renew or similar provision originally entered into outside this state, by a lessee (1) who was a resident of this state, and leased such property for use outside the state and who subsequently brings such property into this state for use here or (2) who was a nonresident and subsequently becomes a resident and brings the property into this state for use here, any remaining receipts due or consideration to be given after such lessee brings such property into this state shall be subject to tax as if the lessee had entered into or exercised [the] such lease, option to renew or similar provision, or combination thereof, for the first time in this state and the relevant provisions of sections eleven hundred ten concerning imposition and computation of tax, eleven hundred eighteen concerning exemption from use tax for tax paid to another jurisdiction, eleven hundred thirty-two concerning presumption of taxability and conditions for registration and eleven hundred thirty-nine concerning refunds, of this article, shall be applicable to any sales or compensating use tax paid by the lessee before the lessee brought the property into this state, except to the extent that any such provision is inconsistent with a provision of this subdivision. For purposes of this subdivision, (1) a lease for a term of one year or more shall include any lease for a shorter term which includes an option to renew or other like provision (or more than one of such option or other provision) where the cumulative period that the lease, with or without such option or provision, may be in effect upon exercise of such option or provision is one year or more and (2) receipts due and consideration given or contracted to be given under any such lease or other provision for excess mileage charges shall be subject to tax as and when paid or due. (B) Notwithstanding any inconsistent provisions of this subdivision, with respect to a lease of a motor vehicle described in paragraph (A) of this subdivision for a term of one year or more (1) which includes an EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted. indeterminate number of options to renew or other similar contractual provisions or which includes thirty-six or more monthly options to renew beyond the initial term, and (2) under which lease the lessee of such motor vehicle has certified in the writing described in clause (i) of subparagraph (C) of paragraph two of subsection (h) of section 7701 of the internal revenue code of 1986, under penalty of perjury, that the lessee intends that more than fifty percent of the use of such vehicle is to be in a trade or business of the lessee, all receipts due or consideration given or contracted to be given under such lease for the first thirty-two months, or the period of the initial term if greater, of such lease shall be deemed to have been paid or given and shall be subject to tax in accordance with the provisions of this subdivision. For each such option to renew, or similar provision, or combination of them, exercised after the first thirty-two months, or the period of such initial term, if longer, of any such lease, tax due under this article shall be collected and paid or paid over without regard to this subdivision. (C) Any receipts due or consideration given or contracted to be given under an option to renew a lease of a motor vehicle described in this subdivision or similar contractual provision, or combination of them, exercised as part of any such lease between the same lessor and the same lessee with respect to the same motor vehicle or vehicles, where such lease or any option to renew such a lease or any other similar contractual provision was subject to tax in accordance with the provisions of this subdivision, shall not be subject to the tax imposed under the provisions of article twenty-eight-A of this chapter. § 2. Paragraph 1 of subdivision (a) of section 1134 of the tax law, as amended by chapter 190 of the laws of 1990 and subparagraphs (i) through (v) as amended by chapter 166 of the laws of 1991, is amended to read as follows: (1) (1) Every person required to collect any tax imposed by this article, other than a person who is a vendor solely by reason of clause (D) (E) or (F) of subparagraph (i) of paragraph (8) of subdivision (b) of section eleven hundred one, commencing business or opening a new place of business, (ii) every person purchasing or selling tangible personal property for resale commencing business or opening a new place of business, (iii) every person selling automotive fuel including persons who or which are not distributors, (iv) every person described in this subdivision who takes possession of or pays for business assets under circumstances requiring notification by such person to the commissioner of taxation and finance pursuant to subdivision (c) of section eleven hundred forty-one of this chapter and (v) every person described in subparagraph (i), (ii), (iii) or (iv) of this paragraph or every person who is a vendor solely by reason of clause (D), (E) or (F) of subparagraph (i) of paragraph (8) of subdivision (b) of section eleven hundred one of this article who or which has had its certificate of authority revoked under paragraph four of this subdivision, shall file with the commissioner of taxation and finance a certificate of registration, in a form prescribed by him, at least twenty days prior to commencing business or opening a new place of business or such purchasing, selling or taking of possession or payment, whichever comes first. Every person who is a vendor solely by reason of clause (D) of subparagraph (1) of paragraph (8) of subdivision (b) of section eleven hundred one shall file with the commissioner a certificate of registration, in a form prescribed by such commissioner, within thirty days after the day on which the cumulative total number of occasions that such person came into the state to deliver property or services, for the immediately preceding four quarterly periods ending on the last day of February, May, August and November, exceeds twelve. Every person who is a vendor solely by reason of clause (E) of subparagraph (1) of paragraph (8) of subdivision (b) of section éleven hundred one shall file with the commissioner a certificate of registration, in a form prescribed by such commissioner, within thirty days after the day on which the cumulative total, for the immediately preceding four quarterly periods ending on the last day of February, May, August and November, of such person's gross receipts from sales of property delivered in this state exceeds three hundred thousand dollars and number of such sales exceeds one hundred. Every person who is a vendor solely by reason of clause (F) of subparagraph (i) of paragraph (8) of subdivision (b) of section eleven hundred one shall file with the commissioner a certificate of registration, in a form prescribed by such commissioner, within thirty days after the day on which tangible personal property in which such person retains an ownership in terest is brought into this state by the person to whom such property is sold, where the person to whom such property is sold becomes or is a resident or uses such property in any manner in carrying on in this state any employment, trade, business or profession. Information with respect to the notice requirements of a purchaser, transferee or assignee and his liability for the payment of taxes pursuant to the provisions of subdivision (c) of section eleven hundred forty-one of this chapter shall be included in or accompany the certificate of registration form furnished the applicant. The commissioner of taxation and finance shall also include with such information furnished to each applicant general information about the tax imposed under this article including information on records to be kept, returns and payments, notification requirements and forms. Such certificate of registration may be amended in accordance with rules promulgated by the commissioner of taxation and finance. See paragraph one of subdivision (f) of section three hundred forty-one of this chapter for the requirement of certain insurance companies to register under this section. § 3. Notwithstanding any provision of law to the contrary, no refund or credit of (1) sales or compensating use tax imposed under or pursuant to the authority of article 28 or 29 of the tax law or (2) the special tax on passenger car rentals imposed under article 28-A of such law shall be allowed with respect to any such tax paid on or before the date this act shall have become a law, where the claim for such refund or credit depends on any amendment to subdivision (i) of section 1111 of the tax law made by section one of this act as made retroactive by section four of this act for its allowance. § 4. This act shall take effect immediately and shall be deemed to have been in full force and effect on the same date as section 181 of chapter 190 of the laws of 1990 takes effect, provided however, that (a) the special rule for computing receipts and consideration added to section 1111 of the tax law by such section 181 with respect to a motor vehicle lease as described in paragraph (B) of subdivision (i) of section 1111 of the tax law as added by this act shall apply in accordance with the provisions of such subdivision (i), as amended by this act, with respect to any such lease and any such option to renew such a lease (or other similar contractual provision) entered into or exercised on or after June 1, 1990; (b) any amount of additional tax due under article 28 of the tax law and under any tax imposed pursuant to the authority of article 29 of such law by virtue of the retroactive applicability of this act shall be due and payable no later than the due date of and with the return due under such article 28 for the first sales tax quarterly period, as described in paragraph (i) of subdivision (a) of section 1136 of the tax law, which ends at least thirty days after this act shall have become a law; (c) the amendments to paragraph (A) of subdivision (i) of such section 1111, deleting the one-year-or-more qualification relating to an option to renew or other similar contractual provision, shall take effect on the first day of the first sales tax quarterly period commencing after this act shall have become a law, and shall apply to such an option or similar contractual provision entered into or exercised on or after such date; (d) for sales tax quarterly periods starting June 1, 1990, and ending on the last day of the sales tax quarterly period described in subdivision (b) of this section, no penalty for failure to pay over tax pursuant to paragraph one of subdivision (a) of section 1145 of the tax law shall be imposed where a person required to collect tax on receipts under a lease of a motor vehicle described in paragraph (B) of subdivision (i) of section 1111 of the tax law failed to comply with such subdivision (i), where such a person collected and paid over tax on such receipts in accordance with the law in effect prior to June 1, 1990, and where such a person also complies with the provisions of subdivision (b) of this section; and (e) where a person required to collect tax described in subdivision (d) of this section so collected and paid over tax in accordance with the law in effect prior to June 1, 1990, for the sales tax quarterly periods specified in subdivision (d) of this section, no interest shall be payable by such a person under article 28 or 29 of the tax law with respect to receipts under such a lease of a motor vehicle described in EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted. such paragraph (B) of subdivision (i) of section 1111 of the tax law where such a lease was entered into before March 1, 1991, and where such a person also complies with the provisions of subdivision (b) of this section. CHAPTER 21 AN ACT to amend the village law and the municipal home rule law, in relation to making technical corrections of certain references to provisions of the election law Became a law March 20, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Subdivision 9 of section 9-902 of the village law is amended to read as follows: or 9. If, within five days after the filing of such petition, a written objection thereto be filed with the village clerk, the supreme court any justice thereof of the judicial district in which such village or any part thereof is located, shall determine any question arising thereunder and make such order as justice may require. Such proceeding shall be heard and determined in the manner prescribed by section [three hundred thirty-five] 16-116 of the election law. § 2. Paragraph f of subdivision 1 of section 11 of the municipal home rule law, as amended by chapter 959 of the laws of 1969, is amended read as follows: to f. Applies to or affects any provision of paragraph (c) of subdivision one of section [one hundred ninety-one] 8-100 of the election law, the labor law, sections two, three and four of chapter one thousand eleven of the laws of nineteen hundred sixty-eight, entitled "An_act in relation to the maximum hours of labor of certain municipal and fire district firemen and the holidays of firemen and policemen, repealing certain sections of the labor law relating thereto, and to amend the municipal home rule law, in relation thereto, as amended, the volunteer firemen' s* benefit law, or the workmen' st compensation law or changes any provision of the multiple residence law or the multiple dwelling law, except that in a city of one million persons or more, the provisions of local law for the enforcement of the housing code which is not less restrictive than the multiple dwelling law may be applied in the enforcement of the multiple dwelling law. § 3. This act shall take effect immediately. CHAPTER 22 (See FISCAL NOTE at end of Chapter.) AN ACT to amend the retirement and social security law, in relation to contributions to the optional retirement program, to create a temporary task force on optional retirement programs and providing for the repeal of certain provisions upon expiration thereof Became a law March 20, 1992, with the approval of the Governor. The People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Legislative intent. Optional retirement programs available to certain employees of the state university of New York, * So in original. ("firemen's" should be "firefighters'".) So in original. "workmen's" should be "workers' ".) are the and community colleges operating under the program of the state university, the city university of New York and the state education department, are administered through the national not-for-profit teachers insurance and annuity association-college retirement equities fund (TIAA-CREF). The education law prescribes certain levels of public employer contribution to the various optional retirement programs, commencing with 1973, such contribution not to exceed the employer's annual rate of contribution to the public retirement system otherwise available to the ployees enrolled in the optional retirement program. em For years, this linkage between employer contributions to the public retirement systems and the optional retirement programs had virtually no negative effect on the contribution rate to the optional retirement programs. In recent years, however, a number of changes to funding methods and billing practices for the state's public retirement systems have resulted in a substantial decline in the annual rate of employer contribution to the public retirement systems. This decline has in turn given rise to a number of questions as to the appropriate level of employer contribution to be made on behalf of members of the optional retirement program. Any changes in the optional retirement program policy require careful consideration and full exploration by knowledgeable experts as well as by the affected parties themselves in order to ensure the equitable treatment of the state's public employees who are members of an optional retirement plan. § 2. 1. A temporary task force, to be known as the temporary task force on optional retirement programs, is hereby created. 2. The temporary task force shall have the power to: (a) employ or contract with such actuaries, consultants and other experts as may be necessary and prescribe their duties and fix their compensation within the amount appropriated therefor; (b) conduct public hearings in furtherance of the performance of its duties under this act; (c) receive from any department, division, board, bureau, commission, agency or other instrumentality of the state or of any political subdivision thereof such assistance and data as will enable it properly to carry out its activities hereunder; (d)_recommend legislation consistent with the purposes of this act. 3. The temporary task force shall consist of five members appointed by the governor as follows: (a) one member appointed on the recommendation of the temporary president of the senate; (b) one member appointed on the recommendation of the speaker of the assembly. From among such five members, the governor shall designate the chair. In addition to such five voting members, the president of the united university professions or his designee and the president of the professional staff congress/city university of New York or his designee and the chancellor of the city university of New York or her designee and the chancellor of the state university of New York or his designee and a member designated by the mayor of the city of New York shall serve as non-voting members. Three voting members of the temporary task force shall, at all times, constitute a quorum. Members shall receive no compensation for their services; members (including non-voting members) who are not governmental employees shall be reimbursed for their reasonable expenses incurred during the performance of their duties. Notwithstanding any inconsistent provision of general, special or local law, no officer or employee of the state or of any political subdivision thereof shall forfeit his or her office or employment by reason of acceptance of appointment to the temporary task force. 4. On or before June 1, 1992, the temporary task force shall issue a report containing such findings and recommendations regarding the level of employer contributions to the optional retirement programs, the appropriateness of linking such contributions to the employer contributions made to public retirement systems and any other matter properly pertaining thereto. Such report shall be transmitted to the governor, the comptroller, the temporary president of the senate and the speaker of the assembly. 3. Section 449 of the retirement and social security law, as amended by chapter 1046 of the laws of 1973, is amended to read as follows: EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law to be omitted. |