Bill Text: NY S03668 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Vetoed) 2013-12-18 - VETOED MEMO.279 [S03668 Detail]

Download: New_York-2013-S03668-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3668
                              2013-2014 Regular Sessions
                                   I N  S E N A T E
                                   February 11, 2013
                                      ___________
       Introduced  by  Sen. MARTINS -- read twice and ordered printed, and when
         printed to be committed to the Committee on Investigations and Govern-
         ment Operations
       AN ACT in relation to the sales and compensating  use  tax  on  receipts
         derived  from  removing waste material from certain regulated transfer
         stations or construction and demolition debris processing facilities
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Notwithstanding the provisions of chapter 321 of the laws
    2  of 2005, any liability for state and local sales  and  compensating  use
    3  taxes,  and any interest or penalties thereon, for services specified in
    4  clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
    5  law, with respect to assessments made after March 1,  1997,  whether  or
    6  not  any  assessment  for  such  taxes,  interest or penalties have been
    7  finally or irrevocably fixed by administrative or judicial  proceedings,
    8  shall  hereby  be  cancelled  and  annulled,  and,  if paid, refunded in
    9  accordance with the provisions of section 1139 of the tax law, provided,
   10  however, that any such application for refund of such  taxes  previously
   11  paid to the department of taxation and finance shall be submitted within
   12  one year of the effective date of this act, whereupon it shall be deemed
   13  to have been submitted in a timely manner.
   14    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08817-01-3