(c) A pleasure vessel being operated by a boat or marine engine manufacturer for the purposes of testing and/or development. (d) A pleasure vessel manufactured prior to nineteen hundred sixtyfive. 7. Any officer authorized to enforce the provisions of this section who has reason to believe that a pleasure vessel is not in compliance with the noise levels established in this section may direct the operator of such pleasure vessel to submit the pleasure vessel to an on-site test to measure noise level, with the officer on board if such officer chooses, and the operator shall comply with such request. If such pleasure vessel exceeds the decibel levels established in this section, the officer may direct the operator to take immediate and reasonable measures to correct the violation, including returning the pleasure vessel to a mooring and keeping the pleasure vessel at such mooring until the violation is corrected or ceases. 8. Any officer who conducts pleasure vessel sound level tests as provided in this section shall be qualified in pleasure vessel noise testing by the department of parks, recreation and historic preservation. Such qualifications shall include but may not be limited to the selection of the measurement site, and the calibration and use of noise testing equipment. 9. Penalties. (a) Any person who fails to comply with the provisions of this section shall be guilty of a violation punishable by a fine not to exceed fifty dollars for the first offense and not exceeding two hundred fifty dollars for a second or subsequent offense. However, the court shall waive any fine for which a person who violates the provisions of this section would be liable if such person supplies the court with proof within thirty days of the issuance of the summons that he purchased his pleasure vessel prior to the effective date of this section, that the pleasure vessel's muffler was not altered or made inoperable so as to result in a violation of the provisions of this section, and that the pleasure vessel has been repaired, altered or modified so as to be in compliance with the provisions of this section. Provided, however, that such waiver of fine shall not apply to a second or subsequent conviction under this section. (b) Any person who alters or makes inoperable an effective muffler system so that such system is no longer in compliance with this section shall be guilty of a violation punishable by a fine of not less than fifty dollars nor more than two hundred fifty dollars. (c) All fines and forfeitures collected pursuant to the provisions of this section by any court, judge, magistrate or other officer referred to in subdivision one of section thirty-nine of the judiciary law, establishing a unified court budget, shall be paid to the state commissioner of taxation and finance, within the first ten days of the month following collection to be deposited in a fund known as the boating noise level enforcement fund established pursuant to section ninetyone-b of the state finance law. The office of parks, recreation and historic preservation shall distribute the fines to local law enforcement officials according to the provisions of section seventy-nine-b of this chapter for the purpose of enforcing the provisions of this section. 10. All fines and forfeitures collected by any other court, judge or magistrate or other officer shall be paid to the state comptroller within the first ten days of the month following collection to be deposited in a fund known as the boating noise level enforcement fund established pursuant to section ninety-one-b of the state finance law. The office of parks, recreation and historic preservation shall distribute the fines to local law enforcement officials according to the provisions of section seventy-nine-b of this chapter for the purpose of enforcing the provisions of this section. § 3. Subdivisions 3 and 4 of section 45-aaaaa of the navigation law, as added by chapter 509 of the laws of 1989, are repealed and subdivisions 5 and 6 are renumbered subdivisions 3 and 4. § 4. Subdivisions 3 and 4 of section 45-aaaaaa of the navigation law are repealed and subdivisions 5 and 6 are renumbered subdivisions 3 and 4. § 5. Section 79-a of the navigation law, as amended by chapter 168 of the laws of 1965 and subdivision 4 as amended by chapter 650 of the laws of 1989, is amended to read as follows: § 79-a. Definitions. As used in this article: 1. "State aid" shall mean payments by the state to [a county or, in a county which does not enforce the provision of this chapter, to a city, town or village en forcing such provisions] an eligible governmental entity in accordance with the provisions of this article. 2. "[Enforcement] Program year" shall mean the calendar year. 2-a. "Eligible governmental entity" shall mean the Lake George park commission or a county enforcing the provisions of this chapter and having an accident reporting system and vessel and related equipment antitheft program and/or boating noise level enforcement program approved by the commissioner. In a county which does not enforce the provisions of this chapter and has an approved accident reporting system and vessel and related equipment anti-theft program and/or a boating noise level enforcement program, the eligible governmental entity may be a city, town or village within the county. 3. "County, city, town or village" shall mean each county, city, town or village in the state of New York except those counties which lie within the territorial limits of the city of New York. The term "county" with reference to such counties lying within the territorial limits of the city of New York shall mean the city of New York. 4. "Authorized expenditures" shall mean those expenditures determined by the commissioner to be reasonable and necessary for the adequate and proper enforcement of the provisions of [the navigation law] this chapter, and for implementing an accident reporting system and vessel and related equipment anti-theft program and/or a boating noise level enforcement program. The commissioner shall prepare and maintain in his office a schedule of such authorized expenditures and amend the same from time to time. § 6. Section 79-b of the navigation law is amended by adding a new subdivision 1-a to read as follows: 1-a. The commissioner shall establish a boating noise level enforcement program which shall be applicable on the navigable waters of the state or any tidewaters bordering on or lying within the boundaries of Nassau and Suffolk counties. § 7. Subdivisions 2 and 3 of section 79-b of the navigation law, as amended by chapter 617 of the laws of 1987, are amended to read as follows: 2. Each [county, city, town or village or the Lake George park commission enforcing the provisions of the navigation law, including section seventy-one thereof, and having an accident reporting system and vessel related equipment theft program approved by the commissioner,] eligible governmental entity shall be entitled to receive state aid as hereinafter provided. [A county, city, town or village or the Lake George park commission] An entity seeking reimbursement for expenditures incurred in enforcement of [the navigation law] this chapter and participation in approved accident reporting and anti-theft programs and/or a boating noise level enforcement program shall submit to the commissioner by October first of each year an estimate of such expenditures for the current calendar year, in such form and containing such information as he may require. Within one month after the close of the calendar year, [each such_county, city, town or village or the Lake George park Commission] it shall submit to the commissioner a statement of authorized expenditures actually incurred, in such form and containing such information as he may require. governmental 3. The amount of state aid to be allocated to [counties, cities, towns or villages or the Lake George park commission] eligible entities pursuant to this article shall be determined by the commissioner as hereinafter provided. He shall determine the percentage proportion which the authorized expenditures of each individual [county, city, town or village or the Lake George park commission] entity, not exceeding two hundred thousand dollars for each county including municipalities therein, shall bear to the total authorized expenditures of all [the counties, cities, towns or villages or the Lake George park commission for enforcement of the navigation law and participation in approved accident reporting and anti-theft programs during such enforcement year] entities. [For the fiscal year commencing April first, nineteen hundred eighty-six, such] Such percentage proportion shall then be applied against an amount equal to [one-half of the amount received by the state in fees received for registration of vessels during the previous enforcement year. For the fiscal year commencing April first, nineteen hundred eighty-seven, and for each subsequent fiscal year, said amount shall equal] three-quarters of the total of the amount received by the EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law or state in each preceding [enforcement] program year in fees for the registration of vessels plus the entire amount received pursuant to subdivision nine of section forty-four of this chapter. The amount thus determined shall constitute the maximum amount of state aid to which each such [county,, city, town or village or the Lake George park commission] entity shall be entitled; provided, however, [for the fiscal year commencing April first, nineteen hundred eighty-six, no county, city, town or village or the Lake George park commission shall receive state aid in an amount in excess of one-half of its authorized expenditures as approved by the commissioner for such enforcement year. For the fiscal year commencing April first, nineteen hundred eighty-seven and all subsequent fiscal years,] that no [county, city, town or village the Lake George park commission] entity shall receive state aid in an amount in excess of seventy-five percent of its authorized expenditures as approved by the commissioner for such [enforcement] program year. The commissioner shall certify to the comptroller the amount thus determined for each [county, city, town or village or the Lake George park commission] eligible local governmental entity as the amount of state aid to be apportioned to such [county, city, town or village or the Lake George park commission] eligible local governmental entity. The allocation of state aid to any county, town or village within the Lake George park shall not be reduced because of the allocation of state aid to the Lake George park commission. Of the remaining funds received by the state for the registration of vessels, no less than six percent shall be made available to the commissioner for the expenses of the office in providing navigation law enforcement training and administering the provisions of this section. § 8. The state finance law is amended by adding a new section 91-b to read as follows: § 91-b. Boating noise level enforcement fund. 1. There is hereby established in the joint custody of the state comptroller and the commissioner of taxation and finance a fund to be known as the boating noise level enforcement fund. 2. Such fund shall consist of all fines and forfeitures collected pursuant to section forty-four of the navigation law and required to be deposited to this fund, and all other moneys credited or transferred thereto from any other fund or source pursuant to law. 3. Moneys of the fund shall be available only for the payment of state aid pursuant to the provisions of section seventy-nine-b of the navigation law for the purpose of enforcing the provisions of section fortyfour of such law. $ 9. This act shall take effect on the one hundred eightieth day after it shall have become a law; provided, however, that effective immediately, the addition, amendment and/or repeal of any rule or regulation necessary for the implementation of the foregoing sections of this act on their effective date is authorized and directed to be made and completed on or before such effective date provided, further that for the first 365 days following the effective date of this act any law enforcement official authorized to enforce section 44 of the navigation law, as added by section two of this act, shall issue only verbal warnings to persons violating the provisions of such section 44 of the navigation law. CHAPTER 769 AN ACT to amend the real property tax law, in relation to permitting late applications for certain exemptions under hardship conditions The Became a law August 7, 1992, with the approval of the Governor. People of the State of New York, represented in Senate and Assembly, do enact as follows: Section 1. Section 467 of the real property tax law is amended by adding a new subdivision 5-a to read as follows: 5-a. Any local law or ordinance adopted pursuant to paragraph (a) of subdivision one of this section may be amended, or a local law or ordi nance may be adopted to provide, notwithstanding subdivision five of this section, that an application for such exemption may be filed with the assessor after the appropriate taxable status date but not later than the last date on which a petition with respect to complaints of assessment may be filed, where failure to file a timely application resulted from: (a) a death of the applicant's spouse, child, parent, brother or sister; or (b) an illness of the applicant or of the applicant's spouse, child, parent, brother or sister, which actually prevents the applicant from filing on a timely basis, as certified by a licensed physician. The assessor shall approve or deny such application as if it had been filed on or before the taxable status date. § 2. This act shall take effect on the first day of January next succeeding the date on which it shall have become a law. AN CHAPTER 770 ACT to amend the tax law, the administrative code of the city of New York, the state administrative procedure act and the executive law, in relation to establishing a taxpayers' bill of rights and making certain amendments in the interest of increased equity in certain taxes imposed under or pursuant to the authority to such law and code, and in relation to the computation of income taxes by the commissioner of taxation and finance, in relation to the threshold tax liability triggering the penalty for repeated failure to file a corporate return or report and in relation to the small claims unit within the division of tax appeals and in relation to developing and communicating interpretations of the tax law Became a law August 7, 1992, 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. Legislative intent. The legislature finds and declares that successful tax administration depends to a great extent on voluntary compliance and self-assessment, which in turn depend on understandable, fair laws and a public well-informed of those laws. Therefore, the relative rights and responsibilities of citizens and of their state government should be clearly set forth and adhered to in order to ensure the equitable administration of the tax law. Taxpayers' rights, privacy and property should be safeguarded during assessment, collection and enforcement. To those ends, the legislature enacts the following. § 2. The tax law is amended by adding a new article 41 to read as follows: tax. 3010. Agreements for payments of tax liability in installments. 3012. Basis for evaluation of department employees. EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law PART II LIENS AND LEVIES Section 3016. Notice to person liable to pay tax. 3018. Uneconomical levies. 30 20. Sales of seized property. 3022. Authority to release levy and return property. PART I § TAXPAYERS' RIGHTS 3000. Short title. This article may be cited as the taxpayers' bill of rights. $3002. Application. For the purposes of this article: the (a) Except as otherwise provided, the provisions of this article shall apply to any tax which is administered by the commissioner of taxation and finance (hereinafter the commissioner) and which is imposed by or authorized to be imposed pursuant to this chapter, article two-E of general city law or section 27-0923 of the environmental conservation law. Any reference to tax or taxes in such sections shall include special assessments, fees and other impositions which are administered by the commissioner. (b) The term "taxpayer" includes an individual, partnership, association, society, company, corporation, estate, trust, trustee, receiver, liquidator, fiduciary or other entity, whether appointed by a court or otherwise, liable for any tax imposed under or pursuant to the authority of the laws described in subdivision (a) of this section or under a duty to perform an act for itself or for another under or pursuant to the authority of such laws. or (c) Except to the extent explicitly provided by any such sections, the failure of the commissioner or an officer or employee of the department to comply with a provision of such sections shall neither excuse any taxpayer from payment of any taxes shown to be owed by the taxpayer excuse any taxpayer from compliance with any other duty imposed under or pursuant to the authority of the laws described in subdivision (a) of this section, nor cure any procedural defect in an administrative or judicial proceeding or case involving such taxpayer with respect to such taxes shown to be owed or compliance with any such duty. § 3004. Disclosure of rights of taxpayers. (a) The commissioner shall, as soon as practicable, but not later than one hundred eighty days after the effective date of this article, prepare a statement which sets forth in simple and nontechnical terms: (1) the rights of a taxpayer and the obligations of the division of taxation of the department of taxation and finance during an audit; and (2) the procedures by which a taxpayer may appeal or seek review of any adverse decision of the department, including administrative judicial appeals; (3) the procedure for filing and processing refund claims and filing of taxpayer complaints; (4) the procedures which the department may use in enforcing taxes. (b) The commissioner shall transmit drafts of the statement required under subdivision (a) of this section, or proposed revision of any such statement, to the chairpersons of the senate finance committee and the assembly ways and means committee and to the director of the division of the budget on the same day. or (c) The statements prepared in accordance with this section shall be distributed by the commissioner to all taxpayers the commissioner contacts (other than by providing tax forms) with respect to the determination or collection of any tax, the cancellation, revocation suspension of a license, permit or registration or the denial of an application for a license, permit or registration. The commissioner shall take such actions as the commissioner deems necessary to assure that such distribution does not result in multiple statements being sent to any one taxpayer. § 3006. Procedures involving taxpayer interviews. (a) Recording of interviews. |