Directs the commissioner of taxation and finance to grant an automatic extension until May 15, 2023 for counties affected by a severe winter storm in December 2022; authorizes such extension for individuals and households who reside or have a business in the counties of Erie, Genesee, Niagara, St. Lawrence, and Suffolk counties.
Permits Gold Star families to use any of the public campsites, parks and other public places of recreation in this state free of charge; defines "veteran".
Provides that the department of health may conduct education and outreach programs promoting public awareness of the dangers of fatal and non-fatal drowning.
Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; provides failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.
Extends the expiration of the provisions authorizing the county of Cattaraugus to impose an additional one percent sales and compensating use taxes until November 30, 2025.
Creates a banking development district working group to assess the banking development district program and provide an annual report to the governor and legislature on the strengths and weaknesses of such program; defines unbanked and underbanked.
Authorizes the commissioner of parks, recreation and historic preservation to issue rules, regulations and programs necessary to allow the presence and behavior of dogs conducive to the characteristics of each state park; requires the installation of dog waste stations; requires dogs to be under the direct supervision and control at all times by the owner or custodian of such dogs; makes related provisions.
Authorizes a lottery game for a community grant fund, which fund shall be dedicated to community groups organized pursuant to paragraph three or four of subdivision (c) of section five hundred one of the internal revenue code of nineteen hundred eighty-six, as amended, administering educational, recreational, cultural, senior, veterans or social services programs or providing volunteer ambulance services.