State Codes and Statutes
Statutes > New-york > Tax > Article-12-a > 284-b§ 284-b. Local tax on leaded motor fuel by a city of one million or more. (a) Any city in the state having a population of one million or more, acting through its local legislative body, is hereby authorized and empowered to adopt and amend local laws imposing in any such city, an excise tax, at the rate of one cent per gallon, upon motor fuel which contains one-half gram or more of tetra ethyl lead, tetra methyl lead or any other lead alkyls per gallon, sold within or for sale within such city by a distributor. A tax imposed pursuant to the authority of this section shall be administered and collected by the tax commission in the same manner as the taxes imposed by this article. Except for paragraph (d) of subdivision three of section two hundred eighty-nine-c, all the provisions of this article shall apply with respect to the tax imposed pursuant to the authority of this section so far as such provisions can be made applicable to the tax authorized by this section with such limitation as set forth in this article and such modification as may be necessary in order to adapt such language to the local tax authorized by this section. The state tax commission is hereby empowered to make such provisions as it deems necessary for the joint administration and collection of the state and local taxes imposed and authorized by this article. The comptroller, after reserving the reimbursement fund provided by subdivision two of section two hundred eighty-nine-d of this chapter, and after reserving a sum for reasonable costs of the state tax commission in administering, collecting and distributing such tax shall, on or before the tenth day of each month, pay all taxes collected under this section, to the commissioner of finance of the city of New York for the use of such city. (b) A local law imposing taxes pursuant to the authority of this section or repealing or suspending such taxes must go into effect only on the first day of a calendar month. No such local law shall be effective unless a certified copy of such law is mailed by registered mail to the state tax commission at its office in Albany at least sixty days prior to the date it is to become effective. However, the tax commission, by resolution, may waive and reduce such sixty day minimum notice requirement to a mailing of such certified copy by registered mail within a period of not less than thirty days prior to such effective date if it deems such action to be consistent with its duties under this section. Certified copies of any local law described in this section shall also be filed with the city clerk, the secretary of state and the state comptroller within five days after the date it is enacted.
