§ 10. Electronic funds transfer by certain taxpayers remitting sales\nand compensating use taxes, prepaid sales and compensating use taxes on\nmotor fuel and diesel motor fuel, and motor fuel and petroleum business\ntaxes. (a) Definitions. For purposes of this section:\n (1) The term "commissioner" means the commissioner of taxation and\nfinance.\n (2) The term "electronic funds transfer" has the meaning prescribed in\nparagraph three of subdivision (a) of section nine of this chapter.\n (3) The term "federal employer identification number" means the number\nassigned in accordance with section six thousand one hundred nine of the\nUnited States internal revenue code of nineteen hundred eighty-six, and\namendments thereto, and regulations promulgated thereunder.\n (4) The term "separate New York state employer identification number"\nmeans a number assigned by the department which is either a suffix to\nthe federal employer identification number or an identifying number\nunrelated to the federal employer identification number.\n (5) The term "payment of tax" means a payment or payment over of the\ntaxes described in subparagraphs (A), (B) and (C) of paragraph one of\nsubdivision (b) of this section.\n (6) The term "taxpayer" means the person required to make a payment of\ntax.\n (b) Participation rules. (1) General. Notwithstanding any other\nprovision of law to the contrary, if, on or after June first of any\nyear, during the June first through May thirty-first period which\nimmediately precedes the previous June first through May thirty-first\nperiod, a taxpayer was liable for\n (A) more than five hundred thousand dollars of state and local sales\nand compensating use taxes imposed by article twenty-eight and pursuant\nto the authority of article twenty-nine of this chapter where such taxes\nare administered by the commissioner, or\n (B) more than five million dollars of prepaid state and local sales\nand compensating use taxes on motor fuel and diesel motor fuel imposed\npursuant to section eleven hundred two of this chapter, or\n (C) more than five million dollars of the total of the tax on gasoline\nand similar motor fuel and the tax on petroleum businesses imposed by\nand pursuant to the authority of articles twelve-A and thirteen-A of\nthis chapter, then such taxpayer shall make payments of the taxes for\nwhich such dollar threshold was met by electronic funds transfer or\ncertified check in accordance with the provisions of subdivision (c) of\nthis section.\n (2) Special transitional rule. Notwithstanding the provisions of\nparagraph one of this subdivision, for purposes of determining whether a\ntaxpayer described in subparagraph (C) of such paragraph shall be\nrequired to initially participate in the program prescribed by this\nsection, if such taxpayer was liable for more than three million seven\nhundred fifty thousand dollars in total article twelve-A and thirteen-A\ntaxes during the September first, nineteen hundred ninety through May\nthirty-first, nineteen hundred ninety-one period, then such taxpayer\nshall make payments of tax by electronic funds transfer or certified\ncheck in accordance with the provisions of this section.\n (3) Disaggregation. Every taxpayer who is identified by either its own\nfederal employer identification number or its own separate New York\nstate employer identification number shall be treated as a separate\ntaxpayer for purposes of determining whether the dollar thresholds\nspecified in paragraph one or two of this subdivision have been met. A\ntaxpayer seeking a separate New York state employer identification\nnumber for a branch or division may apply to the commissioner for such a\nnumber. The commissioner, at his or her discretion, may assign such\nnumber upon a showing by the taxpayer of a legitimate business purpose\nfor such request.\n (4) Hardship. (A) If a taxpayer having liability described in\nsubparagraph (A) of paragraph one of this subdivision can demonstrate
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