Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 17, 2011 |
signed chap.432 |
Aug 05, 2011 |
delivered to governor |
Jun 13, 2011 |
returned to assembly passed senate 3rd reading cal.962 substituted for s3946 |
May 09, 2011 |
referred to investigations and government operations delivered to senate passed assembly |
May 05, 2011 |
advanced to third reading cal.285 |
May 03, 2011 |
reported |
Apr 19, 2011 |
referred to ways and means |
Assembly Bill A7238
Signed By Governor2011-2012 Legislative Session
Sponsored By
FARRELL
Archive: Last Bill Status - Signed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
Votes
2011-A7238 (ACTIVE) - Details
- See Senate Version of this Bill:
- S3946
- Law Section:
- Tax Law
- Laws Affected:
- Add §174-b, Tax L
2011-A7238 (ACTIVE) - Summary
Establishes a 20 year time limit to collect tax liabilities; 20 years from the first date the commissioner of tax could file a warrant for liability; first date a warrant could be filed is the last day specified for payment by notice and demand issued for the tax liability where there is no right to a hearing with respect to such notice and demand.
2011-A7238 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 7238 2011-2012 Regular Sessions I N A S S E M B L Y April 19, 2011 ___________ Introduced by M. of A. FARRELL -- (at request of the Department of Taxa- tion and Finance) -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to providing a limit on the time to collect tax liabilities THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 174-b to read as follows: S 174-B. LIMITATION ON THE TIME TO COLLECT TAX LIABILITIES. 1. NOTWITHSTANDING ANY PROVISION OF LAW TO THE CONTRARY AND EXCEPT AS OTHERWISE PROVIDED IN THIS SECTION, A TAX LIABILITY SHALL NOT BE ENFORCEABLE AND EVERY TAX LIABILITY SHALL BE EXTINGUISHED AFTER TWENTY YEARS FROM THE FIRST DATE A WARRANT COULD BE FILED BY THE COMMISSIONER, WITHOUT REGARD TO WHETHER THE WARRANT IS FILED. THE FIRST DATE A WARRANT COULD BE FILED MEANS THE DAY AFTER THE LAST DAY SPECIFIED FOR PAYMENT BY THE NOTICE AND DEMAND ISSUED FOR THE TAX LIABILITY WHERE THERE IS NO RIGHT TO A HEARING WITH RESPECT TO SUCH NOTICE AND DEMAND. THE FIRST DAY A WARRANT COULD BE FILED SHALL BE DETERMINED WITHOUT REGARD TO SUBSECTION (C) OF SECTION SIX HUNDRED NINETY OR SUBSECTION (C) OF SECTION ONE THOUSAND NINETY OF THIS CHAPTER, UNLESS THE COMMISSIONER ASSESSES THE LIABILITY UNDER EITHER SUCH SUBSECTION (C). WHEN THERE IS A RIGHT TO A HEARING WITH RESPECT TO A NOTICE AND DEMAND FOR A TAX LIABIL- ITY, THE FIRST DATE A WARRANT COULD BE FILED MEANS THE DAY THAT OPPORTU- NITY FOR A HEARING OR REVIEW HAS BEEN EXHAUSTED. 2. THIS SECTION SHALL APPLY TO ANY TAX THAT IS ADMINISTERED BY THE COMMISSIONER. ANY REFERENCE TO "TAX" IN THIS SECTION SHALL BE DEEMED ALSO TO REFER TO SPECIAL ASSESSMENTS, FEES, INTEREST, ADDITIONS TO TAX, PENALTIES AND OTHER IMPOSITIONS THAT ARE ADMINISTERED BY THE COMMISSION- ER. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09470-01-1
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