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A09762 Summary:

Amd Various laws, generally
Enacts language relating to implementing appropriations made in revenue budget pursuant to article VII of the constitution; authorizes and directs the comptroller to make deposits to the dedicated highway and bridge trust fund; makes technical corrections regarding the reduced rate of sales tax on the sale of transportation, transmission or distribution of gas or electricity; provides for residential fuel oil tank credit under the personal income tax and repeals provisions related thereto; provides for dedicating tax revenues to the dedicated highway and bridge trust fund; provides for calculating the amount of tax required to be prepaid for purposes of the prepayment of sales tax on cigarettes; permits the inspection of certain locations licensed to sell alcohol for off-premise consumption; provides for enhancing the enforcement of the taxes on alcoholic beverages with respect to liquors, in relation to the effectiveness thereof; provides for attribution of certain receipts of OTC derivatives dealers under article 9-A thereof; provides for participation in the electronic funds transfer program; provides for the sales and use tax filing and payment procedures for certain taxpayers; amends the definition of a new business for purposes of the refundability of certain new business credits; provides for extending the tax rate reduction under the New York state real estate transfer tax and the NYC real property transfer tax for conveyances of real property to existing real estate investment trusts and payments required on account of estimated taxes; authorizes the waiver of certain penalties and certain interest with respect to the payment of certain overdue tax liabilities; conforms certain provisions of law to the federal mobile telecommunications sourcing act; increases the rate of taxes on tobacco products.
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