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the tax commission, rules and regulations necessary and appropriate in carrying out such responsibilities.

(4) Any person not meeting the requirements for exemption from the additional tax authorized by paragraph one of this subdivision accorded to individual residents, who wrongfully obtains or uses a certificate of exemption issued for purposes of such exemption, shall, if such certificate was obtained or used through negligence, be liable for a penalty of not more than one hundred dollars, and, if such certificate was obtained or used through fraud, be liable for a penalty of not more than five hundred dollars. The commissioner of finance of any city imposing such tax shall have the power, in his discretion, to waive, reduce or compromise any penalty imposed pursuant to this paragraph. The penalties authorized by this paragraph shall be in addition to any penalty provided by section eleven hundred forty-five of this chapter, and shall be paid and disposed of, and, if unpaid, shall be determined, assessed, collected and enforced in the same manner as the additional tax authorized by paragraph one of this subdivision.

(5) Notwithstanding paragraph one of this subdivision, section eleven hundred thirty-nine of this chapter or any other provision of law to the contrary, an individual resident shall not be entitled to a refund or credit with respect to any amount of additional tax which was paid to vendor prior to the date such individual resident presented to the vendor a valid certificate of exemption from such tax.

8

§ 2. Section CC46-4.0 of the administrative code of the city of New York, as added by local law number thirty-seven of the city of New York for the year nineteen hundred eighty, is amended to read as follows:

§ CC46-4.0 Exempt organizations and individuals. (a) Except as otherwise provided in this section, any sale by or to any of the following shall not be subject to the taxes imposed by this title:

(1) The state of New York, or any of its agencies, instrumentalities, public corporations (including a public corporation created pursuant to agreement or compact with another state or Canada) or political subdivisions where it is the purchaser, user or consumer, or where it is a vendor of services of a kind not ordinarily sold by private persons;

(2) The United States of America, and any of its agencies and instrumentalities, insofar as it is immune from taxation where it is the purchaser, user or consumer or where it sells services of a kind not ordinarily sold by private persons;

(3) The United Nations or any international organization of which the United States of America is a member where it is the purchaser, user or consumer, or where it sells services of a kind not ordinarily sold by private persons; [and]

(4) Any corporation, association, trust, or community chest, fund or foundation, organized and operated exclusively for religious, charitable, scientific, testing for public safety, literary or educational purposes, or to foster national or international amateur sports competition (but only if no part of its activities involve the provision of athletic facilities or equipment), or for the prevention of cruelty to children or animals, no part of the net earnings of which inures to the benefit of any private shareholder or individual, no substantial part of the activities of which is carrying on propaganda, or otherwise attempting to influence legislation, (except as otherwise provided in subsection (h) of section five hundred one of the United States internal revenue code of nineteen hundred fifty-four, as amended), and which does not participate in, or intervene in (including the publishing or distributing of statements), any political campaign on behalf of any candidate for public office;

or

(5) A post or organization [of war veterans] of past or present members of the armed forces of the United States, or an auxiliary unit society of, or a trust or foundation for, any such post or organization: A) organized in this state,

(B) at least seventy-five per cent of the members of which are [war veterans] past or present members of the armed forces of the United States and substantially all of the other members of which are individuals who are [veterans (but not war veterans) or are] cadets[,] or are spouses, widows or widowers of [war veterans or such individuals] past or present members of the armed forces of the United States or of cadets, and

(C) no part of the net earnings of which inures to the benefit of any private shareholder or individual; [and]

(6) The following Indian nations or tribes residing in New York State: Cayuga, Oneida, Onondaga, Poospatuck, Saint Regis Mohawk, Seneca,

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necock, Tonawanda and Tuscarora, where it is the purchaser, user or con

sumer;

(7) A not-for-profit corporation operating as a health maintenance organization subject to the provisions of article forty-four of the public health law; and

(8) Cooperative and foreign corporations doing business in this state pursuant to the rural electric cooperative law.

(b) Nothing in this section shall exempt sales of the service of providing parking, garaging or storing for motor vehicles by an organization described in paragraph four or paragraph five of subdivision (a) of this section operating a garage (other than a garage which is part of premises occupied solely as a private one-family or two-family dwelling), parking lot or other place of business engaged in providing garaging or storing for motor vehicles.

pa (c)(1) For purposes of paragraph four of subdivision (a) of this sec

tion, in the case of a qualified amateur sports organization (A) the requirement of such paragraph that no part of its activities involve the provision of athletic facilities or equipment shall not apply, and (B) such organization shall not fail to meet the requirement of such paragraph merely because its membership is local or regional in nature.

(2) For purposes of this subdivision, the term "qualified amateur sports organization" means any organization organized and operated exclusively to foster national or international amateur sports competition if such organization is also organized and operated primarily to conduct

national or international competition in sports or to support and develop amateur athletes for national or international competition in sports.

(d) The tax imposed by this title shall not apply to any sale of services to an individual resident of the county in which such tax is imposed when such services are rendered on a monthly or longer-term basis at the principal location for the parking, garaging or storing of a motor vehicle owned by such individual resident. For purposes of this subdivision, the term "individual resident" means a natural person who maintains in such county a permanent place of abode which is such person's primary residence; and the term "motor vehicle" means a motor vehicle which is registered pursuant to the vehicle and traffic law at the address of the primary residence referred to in this subdivision, and which is not used in carrying on any trade, business or commercial activity.

§ 3. Section CC46-5.0 of such code, as added by local law number thirty-seven of the city of New York for the year nineteen hundred eighty, is amended to read as follows:

CC46-5.0 Administration and collection; penalties; refunds. (a) The taxes imposed by this title shall be administered and collected by the tax commission of the state of New York in the same manner as the taxes imposed by article twenty-eight of the tax law are administered and collected by such commission. All of the provisions of such article relating to or applicable to the administration and collection of the taxes imposed by that article shall apply to the taxes imposed by this title, including [sections] section eleven hundred one and sections eleven hundred thirty-one through eleven hundred forty-seven, with the same force and effect as if those provisions had been incorporated in full into this title and had expressly referred to the taxes imposed by this title, except to the extent that any [provision] provisions of such article twenty-eight are either inconsistent with a provision of this title, or of article twenty-nine of the tax law, or are not relevant to this title or to article twenty-nine of the tax law. For purposes of this title, the term "tax" in part IV of such article twenty-eight shall include the taxes imposed by this title.

(b) Notwithstanding subdivision (a) of this section or any other provision of law to the contrary, the tax commission shall, subject to such terms and conditions as it may consider necessary, delegate to the commissioner of finance the power and authority to develop and administer reasonable and necessary procedures, including the use of exemption certificates for presentation to vendors, for determining entitlement to exemption from tax under subdivision (d) of section CC46-4.0 of this code, and to prescribe, subject to the approval of the tax commission rules and regulations necessary and appropriate in carrying out such responsibilities.

EXPLANATION-Matter in italics is new; matter in brackets [ ] is old law

(c) Any person not meeting the requirements for exemption from tax under subdivision (d) of section CC46-4.0 of this code, who wrongfully obtains or uses a certificate of exemption issued for purposes of such exemption, shall, if such certificate was obtained or used through negligence, be liable for a penalty of not more than one hundred dollars, and, if such certificate was obtained or used through fraud, be liable for a penalty of not more than five hundred dollars. The commissioner of finance shall have the power, in his discretion, to waive, reduce or compromise any penalty imposed pursuant to this subdivision. The penalties authorized by this subdivision shall be in addition to any penalty provided by section eleven hundred forty-five of the tax law, and shall be paid and disposed of, and, if unpaid, shall be determined, assessed, collected and enforced, in the same manner as the taxes imposed by this title.

(d) Notwithstanding subdivision (d) of section CC46-4.0 of this code, section eleven hundred thirty-nine of the tax law or any other provision of law to the contrary, an individual resident shall not be entitled to a refund or credit with respect to any amount of tax which was paid to a vendor prior to the date such individual resident presented to the vendor a valid certificate of exemption from such tax.

§ 4. If any item, clause, sentence, subparagraph, paragraph, subdivision, section or other part of this act, or the application thereof to any person or circumstances, shall be held to be invalid, such holding shall not affect, impair or invalidate the remainder of this act, or the sections of the tax law and administrative code of the city of New York amended by this act, or the application of such section or part of a section held invalid, to any other person or circumstances, or the tax imposed by title CC of chapter forty-six of such code, but shall be confined in its operation to the item, clause, sentence, subparagraph, paragraph, subdivision, section or other part of this act directly involved in such holding, or to the person and circumstances therein involved, and the tax imposed by such title CC shall continue in effect without the exemption held to be invalid.

$5. This act shall take effect immediately, provided that:

(a) subdivision (d) of section CC46-4.0 of the administrative code of the city of New York, as added by section two of this act shall take effect September first, nineteen hundred eighty-five, and shall apply with respect to receipts from sales of services rendered on or after such date, except that certificates of exemption may be issued and other actions necessary to implement such provisions may be taken prior to that date, to take effect on that date and to apply as herein provided;

(b) the amendments made by section two of this act to paragraph four of subdivision (a) of section CC46-4.0 of the administrative code of the city of New York, and paragraph seven of such subdivision, as added by section two of this act, shall be deemed to have been in effect as of September first, nineteen hundred eighty;

(c) subdivision (b) of section CC46-4.0 of the administrative code of the city of New York, as added by section two of this act, shall be deemed to have been in effect as of September first, nineteen hundred eighty-one;

(d) the amendments made by section two of this act to paragraph five of subdivision (a) of section CC46-4.0 of the administrative code of the city of New York, and subdivision (c) of such section CC46-4. 0, as added by section two of this act, shall be deemed to have been in effect as of June twenty-sixth, nineteen hundred eighty-three; and

(e) paragraph eight of subdivision (a) of section CC46-4.0 of the administrative code of the city of New York, as added by section two of this act, shall be deemed to have been in effect as of the first day of the quarterly period beginning September first, nineteen hundred eighty

three.

SPECIAL NOTE. -Notwithstanding that Chapter 330 of the Laws of 1985 amends sections CC46-4.0 and CC46-5.0 of the former Administrative Code of the City of New York, it is the determination of the Legislative Bill Drafting Commission, pursuant to the provisions of bill section 14 of Chapter 907 of the Laws of 1985 to juxtapose such sections, as sections 11-2051 and 11-2052, respectively, to the Unconsolidated Law entitled "The Administrative Code of the City of New York", as enacted by such Chapter 907 of the Laws of 1985.

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CHAPTER 331

AN ACT to amend the family court act, in relation to concurrent jurisdiction of the family court and the surrogate's court in adoption proceedings

to

relation

Became a law July 16, 1985, with the approval of the Governor.
Passed 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. Section six hundred forty-one of the family court act, as amended by chapter two hundred sixty-seven of the laws of nineteen dred eighty-four, is amended to read as follows:

hun

CHAPTER 332

§ 641. Jurisdiction over adoption proceedings. [Effective September first, nineteen hundred eighty-six, the family court has exclusive original jurisdiction over adoption proceedings under article seven of the domestic relations law. From the effective date of this act until September first, nineteen hundred eighty-six, the] The family court has original jurisdiction concurrent with the surrogate's courts over adoption proceedings under article seven of the domestic relations law.

§ 2. This act shall take effect on the first day of September next succeeding the date on which it shall have become a law.

AN ACT to amend the education law, in relation to the identification of certain prosthetic devices

Became a law July 16, 1985, with the approval of the Governor.
Passed 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. The education law is amended by adding a new section sixtysix hundred twelve to read as follows:

§ 6612. Identification of removable full or partial prosthetic devices. 1. Except as provided herein, every dentist licensed in this state making or directing to be made a removable prosthetic denture, bridge, appliance or other structure to be used and worn as a substitute for natural teeth, shall offer to the patient for whom the prosthesis is intended the opportunity to have such prosthesis marked with the patient's name or initials. Such markings shall be accomplished at the time the prosthesis is made and the location and methods used to apply or implant them shall be determined by the dentist or the person acting on behalf of the dentist. Such marking shall be permanent, legible and cosmetically acceptable.

2. Notwithstanding the foregoing, if in the judgment of the dentist or the person making the prosthesis, such identification is not practicable or clinically safe, the identification marks may be omitted entirely.

3. The commissioner shall adopt rules and regulations and provide standards necessary to carry out the provisions of this section.

§ 2. This act shall take effect on the one hundred twentieth day after it shall have become a law.

EXPLANATION-Matter in italics is new; matter in brackets [] is old law

CHAPTER 333

AN ACT authorizing and directing the state comptroller to pay the amount of several salary checks received for services performed by M. K. McManus while an employee of the state, and not presented for payment within the period prescribed by law

Became a law July 16, 1985, with the approval of the Governor.
Passed by a two-thirds vote.

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

upon

Section 1. Notwithstanding the provisions of section one hundred two of the state finance law or any other inconsistent provision of law, and the surrender of the checks enumerated in section two of this act, and upon such other proofs, if any as he may require, the state comptroller is hereby authorized and directed to draw his warrant against any moneys in the state treasury to the credit of the department of motor vehicles and available for payment of personal service and to cause to be issued a check payable to the estate of the said M. K. McManus in the total amount of the several checks previously issued to the said M. K. McManus for the payroll periods covered by the appropriate checks, which were not presented for payment within a period of fifteen years after the dates thereof, as required by law.

§ 2. The following are an enumeration of the checks described in section one of this act.

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AN ACT to amend the uniform city court act, the uniform district court act, the uniform justice court act and the New York city civil court act, in relation to the commencement of small claims

Became a law July 16, 1985, with the approval of the Governor.
Passed by 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 (a) of section eighteen hundred three of the uniform city court act, as amended by chapter eight hundred seventy-six of the laws of nineteen hundred eighty-two, is amended to read as follows:

(a) Small claims shall be commenced upon the payment by the claimant of a filing fee of three dollars and the cost of [certified mailing] mailings as herein provided, without the service of a summons and, except by special order of the court, without the service of any pleading other than a statement of his cause of action by the claimant or someone in his behalf to the clerk, who shall reduce the same to a concise, written form and record it in a docket kept especially for such purpose. Such procedure shall provide for the sending of notice of such claim by ordinary first class mail and certified mail with return receipt requested to the party complained against at his residence, if resides within the county, and his residence is known to the claimant, or at his office or place of regular employment within the county if does

he

he

not reside therein or his residence within the county is not known

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