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teen of the laws of nineteen hundred eighty-three, are amended to read
as follows:
(23) For

taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four) eighty-one except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified

commuting vehicles),

any amount which is included in the taxpayer's federal adjusted gross income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January, first, nineteen hundred eighty-four; (24) For taxable years

beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four) eighty-one except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code, (relating to qualified

commuting vehicles), any amount which the taxpayer could have excluded from federal adjusted gross income had it not made the election provided for in such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four;

(25) For taxable years beginning [in' nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four) after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provi, sions of section two hundred eighty-F of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, the amount allowable as the depreciation deduction under section one hundred sixty-seven of the internal revenue code as such section would have applied to property placed in service on December thirty-first, nineteen hundred eighty;

5 22. Paragraph six of subdivision (b) of section T46-122. 0 of such code, as amended by chapter fifteen of the laws of nineteen hundred eighty-three, is amended to read as follows:

76) [For]'Except with respect to recovery property subject to the provisions of section two hundred eighty-F. of the internal revenue code and recovery property, placed in service [before January, first, nineteen hundred eighty-five) in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, the federal item of tax preference with respect to the accelerated cost recovery deduction shall be excluded from the computation of items of tax preference. § 23.

23. Subparagraphs seven and eight of paragraph (a) of subdivision eight of section two contained in section one of chapter seven hundred seventy-two of the laws of nineteen hundred sixty-six, relating to enabling' any city having a population of one million or more to raise tax revenues, as amended by chapter nine hundred thirty-five of the laws of nineteen hundred eighty-three, are amended to read as follows:

(7) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred ,(eighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code, (relating to qualified mass commuting vehicles), any amount which is included in the taxpayer's federal taxable income solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January, first, nineteen hundred eighty-four;

(8) for taxable years beginning [in nineteen' hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred ,Çeighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles) any amount which the taxpayer could have excluded from federal taxable income had it not made the election provided for in

such parait was in effect for agreements entered into prior to S 24. Subparagraphs nine, ten and eleven of paragraph (b) of subdivision eight of section two contained in section one of such chapter,

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amended by chapter nine hundred thirty-five of the laws of nineteen hundred eighty-three are amended to read as follows:

(9) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred (eighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer claimed as a deduction in computing its federal taxable income solely as a result of an election made puro suant to the provisions of such' paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eightyfour;

(10) for taxable years beginning (in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D). of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which the taxpayer would have been required to include in the computation of its federal taxable income had not made the election permitted pursuant to such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four;

(11) for taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eightyfour the amount allowable

deduction under section one hundred sixty-eight of the internal revenue code;

§ 25. Paragraph (j) of subdivision eight of section two contained in section one of such chapter, as amended by chapter nine hundred thirtyfive of the laws of nineteen hundred eighty-three, is amended to read as follows:

(j) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four) after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provin, sions of section two hundred eighty-F of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, and provided [such) a deduction has not been excluded from entire net income pursuant to subparagraph nine of paragraph (b) of this subdivision, taxpayer shall be allowed [in the determination of entire net income) with respect to recovery property the depreciation deduction allowable under section

one hundred sixty-seven of the internal revenue code as such section would have applied to property placed in service on December thirty-first, nineteen hundred eighty,

§ 26. . Paragraph nine of subdivision (b) of section one hundred five contained in section two of such chapter, as amended by chapter nine hundred thirty-five of the laws of nineteen hundred eighty-three, is amended to read as follows:

(9) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), any amount which would properly be includible for federal income tax purposes had the taxpayer not made the election permitted pursuant to such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eighty-four.

§ 27. Paragraph six of subdivision (c) of section one hundred five contained in section two of such chapter, as amended by chapter nine hundred thirty-five of the laws of nineteen hundred éighty-three, is amended to read as follows: EXPLANATION—Matter in italics is new; matter in brackets [] is old law

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(6) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred Çeighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified, mass commuting vehicles), any amount properly includible in federal gross income solely as a result of an election made pursuant to the provisions of such

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was in effect for agreements entered into prior to § 28. Subdivisions ten, eleven, twelve and thirteen of section one hundred six contained in section two of such chapter,

amended by chapter nine hundred thirty-five of the laws of nineteen hundred eightythree, are amended to read as follows:

(10) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred , Çeighty-four] eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified

commuting vehicles),

deduction shall be allowed for any amount which the taxpayer could have excluded for purposes of this title had it not made the election provided for in

such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eightyfour.

(11) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and) after December thirty-first, nineteen hundred (eighty-four) eighty-one, except with respect to property which is a qualified mass commuting vehicle described in subparagraph (D) of paragraph eight of subsection (f) of section one hundred sixty-eight of the internal revenue code (relating to qualified mass commuting vehicles), no deduction shall be allowed for any amount deductible for federal income tax purposes solely as a result of an election made pursuant to the provisions of such paragraph eight as it was in effect for agreements entered into prior to January first, nineteen hundred eightyfour.

(12) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eightyfour, no deduction shall be allowed for the amount allowable as a deduction under section one hundred sixty-eight of the internal revenue code.

(13) For taxable years beginning [in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four; ] after December thirty-first, nineteen hundred eighty-one, except with respect to recovery property [for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code] subject to the provisions of section two hundred eighty-F of the internal revenue code and recovery property placed in service in this state in taxable years beginning after December thirty-first, nineteen hundred eighty-four, and provided [such) a deduction has not been disallowed pursuant to subdivision eleven of this section, a taxpayer shall be allowed with respect to recovery property the depreciation deduction allowable under section one hundred sixty-seven of the internal revenue code as such section would have applied to property placed in service on December thirty-first, nineteen hundred eighty.

§ 29. If the provisions of this act regarding recovery property, placed in service in this state after December thirty-first, nineteen hundred eighty-four shall be adjudged by any court of competent jurisdiction to be invalid after exhaustion of all judicial review, the

in effect with respect to such recovery property for taxable years beginning in nineteen hundred eighty-two, nineteen hundred eighty-three and nineteen hundred eighty-four shall remain in full force and effect for taxable years beginning after December thirty-first, nineteen hundred eightyfour and shall so remain in full force and effect for taxable years commencing on or before the thirty-first day of December of the year next succeeding the year within which any such decision or judgment shall become final as a result of the exhaustion of such judicial review; provided

such judgment regarding recovery property placed in service in this state after December thirty-first, nineteen hundred

law

however,

eighty-four shall not affect, impair or invalidate the provisions of this act regarding recovery property subject to section two hundred eighty-F of the internal revenue code, but such judgment shall be confined in its operation to the provisions regarding, recovery property placed in service in this state after such date. If the provisions of this act regarding recovery property, subject to section two hundred eighty-F of the internal revenue code shall be adjudged by any court of competent jurisdiction to be invalid, such judgment shall not affect, impair or invalidate the remainder' thereof, but such judgment shall be confined in its operation to the provisions of this act regarding recovery property subject to such section.

30. This act shall take effect immediately, provided, however, the provisions of this act with respect to recovery property subject to the provisions of section two hundred eighty-f of the internal revenue code shall apply to taxable years ending after June eighteenth, nineteen hundred eighty-four and provided further the deletion of the phrase "for which a deduction is allowed under section one hundred sixty-eight of the internal revenue code" in sections three, five, eight, eleven, fourteen, sixteen, nineteen, twenty-one, twenty-five and twenty-eight of this act shall apply to taxable years commencing on or after January first, nineteen hundred eighty-four.

CHAPTER 44

(See REPEAL NOTE at end of Chapter.)

AN ACT to amend the tax law, in relation to imposition of the motor fuel taxes imposed by and pursuant to the authority of articles twelve-A, twenty-eight and twenty-nine on the importation, manufacture, sale and use of such fuel and to amend the energy law, in relation thereto, and to repeal subdivisions three and four of section two hundred eightyfour, clause (F) of subparagraph (iii) of paragraph four of subdivision (b) of section eleven hundred one, subdivision (e) of section eleven hundred eleven, subdivision (h) of section eleven hundred thirty-two and subdivision (c) of section eleven hundred thirty-four

of the tax law relating thereto Became a law April 17, 1985, with the approval of the Governor. Passed

on message of necessity pursuant to Article III, section 14 of the Constitution by a majority vote, three-fifths being present.

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Subdivision one of section one hundred seventy-one-a of the tax law, as amended by chapter five hundred fifty-nine of the laws

of nineteen hundred eighty-four, is amended to read as follows:

1. A11 taxes, interest, penalties and fees collected or received by the tax commission under articles nine (except section one hundred eighty-two-a thereof), nine-a, nine-b, nine-c, ten-c, twelve-a, thirteen, thirteen-A, sixteen, sixteen-a, eighteen, twenty, twenty-one, twenty-two, twenty-three, twenty-six, twenty-six-a, twenty-eight (except as otherwise provided in section eleven hundred two thereof), thirtyone, thirty-one-b, thirty-two, and thirty-three 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 as the commissioner of taxation and finance may determine to be necessary for refunds or reimbursements under such articles of this chapter and artiEXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

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cle ten thereof out of which amount the comptroller shall

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any refunds or reimbursements to which taxpayers shall be entitled under the provisions of such articles of this chapter and article ten thereof. The tax commission 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, 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 such preceding month except that he shall pay to the state department of social services that amount of overpayments of tax imposed by article twenty-two of this chapter and the interest on such amount which is certified to him by the tax commission as the amount to be credited against past-due support pursuant to subdivision six of section one hundred seventy-one-c of this chapter and except that he shall pay to the New York state higher education services corporation and the state university of New York that amount of overpayments of tax imposed by article twenty-two of this chapter and the interest on such amount which is certified to him by the tax commission as the amount to be credited against the amount of defaults in repayment of guaranteed student loans and state university loans pursuant to subdivision five of section one hundred seventy-one-d and subdivision six of section one hundred seventyone-e of this chapter.

§ 2. Subdivisions one and five of section two hundred eighty-two of such law, as added by chapter three hundred sixty-four of the laws nineteen hundred twenty-nine, are amended to read as follows:

1. "Distributor" means any person, firm, association or corporation, who or which imports or causes to be imported into the state, for use, distribution, storage or sale within the state, any motor fuel; and also any person, firm, association or

corporation who or which produces, refines, manufactures or compounds motor fuel within the state. Motor fuel brought into the state in the ordinary fuel. tank connecting with the engine of a motor vehicle, aeroplane, motor boat or other conveyance propelled by the use of motor fuel, and to be used only in the operation thereof, shall not be deemed imported within the meaning of this [definition] article,, if not removed from such tank except

as

used the propulsion of such engine. 5. "Sale" shall include, in addition to its [usual] meaning under ar

] ticle twenty-eight of this chapter, the transfer of fuel by distributor into motor vehicle or into a receptacle from which fuel is supplied by him or it to his or its own or other motor vehicles.

§ 3. Section two hundred eighty-three of such law, as amended by chapter three hundred twenty-nine of the laws of nineteen hundred thirtytwo, the concluding paragraph as added by chapter one hundred fifty-four of the laws of nineteen hundred thirty-five, is amended to read follows:

§ 283. Registration of distributors. 1. The department of taxation and finance, upon the application of a [distributor] person, shall rego ister such person as a distributor [in a suitable book to be kept by the department for that purpose under this article except as provided in subdivisions two and five of this section. The application shall be in a form and contain such data as the department of taxation and finance shall prescribe. No distributor, unless so registered, shall make any sale of motor fuel within the state, except a sale, if any, as to which the state cannot impose such condition by reason of the United States constitution and of laws of the United States enacted pursuant thereto. 2. Where

person files an application for registration under this section and in considering such application the tax commission ascertains that (a) any tax imposed under this chapter has been finally determined to be due from such applicant and has not been paid in full, (b) liability for the penalty provided for under subdivision two of section two hundred eighty-nine-b of

chapter has been finally determined to be due from an officer, director, shareholder, employee or partner of such applicant, and has not been paid in full, (c), such apo plicant has been convicted of crime provided for in this chapter within five years of the application, (d) an officer, director, shareholder, employee or partner of such applicant has, in his capacity as a person under a duty to file a return under or pursuant to the authority of this article or pay the taxes imposed by or pursuant to the authority of this article on behalf of such applicant or of any other person, been convicted of a crime provided for in this chapter within the previous

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