senate Bill S2631

Requires the commissioner of taxation and finance to provide for the payment of refunds within 30 days of the receipt of a tax return

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Sponsor

Bill Status


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor
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actions

  • 27 / Jan / 2011
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 12 / Apr / 2011
    • REPORTED AND COMMITTED TO RULES
  • 12 / Apr / 2011
    • ORDERED TO THIRD READING CAL.391
  • 12 / Apr / 2011
    • PASSED SENATE
  • 12 / Apr / 2011
    • DELIVERED TO ASSEMBLY
  • 13 / Apr / 2011
    • REFERRED TO WAYS AND MEANS
  • 04 / Jan / 2012
    • DIED IN ASSEMBLY
  • 04 / Jan / 2012
    • RETURNED TO SENATE
  • 04 / Jan / 2012
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Mar / 2012
    • 1ST REPORT CAL.274
  • 06 / Mar / 2012
    • 2ND REPORT CAL.
  • 07 / Mar / 2012
    • ADVANCED TO THIRD READING
  • 17 / Apr / 2012
    • PASSED SENATE
  • 17 / Apr / 2012
    • DELIVERED TO ASSEMBLY
  • 17 / Apr / 2012
    • REFERRED TO WAYS AND MEANS

Summary

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; 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.

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Bill Details

See Assembly Version of this Bill:
A6834
Versions:
S2631
Legislative Cycle:
2011-2012
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Previous Legislative Cycles:
2009-2010: S3985, A5100
2007-2008: A7986

Sponsor Memo

BILL NUMBER:S2631

TITLE OF BILL:
An act
to amend the tax law, in relation to requiring the commissioner of
taxation and finance to provide for the timely payment of tax refunds to
taxpayers

PURPOSE:
To require that Department of Taxation and Finance to provide
for the payment of refunds within 30 days of the receipt of a tax
return.

SUMMARY OF PROVISIONS:
Section 171 adds a new subdivision 29 requiring the
Department of Taxation and Finance to pay every taxpayer's refund
within thirty days upon receipt by the Department. If the Department
is unable to pay a tax refund because of a discrepancy in the
taxpayers return, the Department shall provide written notice to the
taxpayer of the discrepancy and when it can be expected to be
resolved. Upon the failure to provide a refund or written notice, the
department shall pay the taxpayer interest on the refund owed at a
rate of six percent per annum.

JUSTIFICATION:
As the April 15 deadline approaches
for filing tax
returns with the State of New York, taxpayers who overpaid their
state taxes should receive their refund in a timely fashion. There
have been instances that the State has been withholding refunds which
rightfully belong to taxpayers. Although many New Yorkers have in
fact received their tax refunds in a timely fashion by the
Department, all New Yorkers who are owed a refund are entitled to it
in a reasonable time frame. This legislation would require the State
to act immediately to put this hard earned money back in the pockets
of hard working New York taxpayers.

LEGISLATIVE HISTORY:
2006: S.3652/A.6954 - Referred to Investigations/Referred to Ways and
Means.
2007: S.3658/A.7986 - Referred to Investigations/Referred to Ways and
Means.
2008: S.3658/A.7986 - Referred to Investigations/Referred to
Ways and Means.
2009-2010 - S.3985 - Reported to Finance

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

view bill text
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  2631

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            January 27, 2011
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to requiring the commissioner
  of taxation and finance to provide  for  the  timely  payment  of  tax
  refunds to taxpayers

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 171 of the tax law  is  amended  by  adding  a  new
subdivision twenty-ninth to read as follows:
  TWENTY-NINTH.  A.  PROVIDE  FOR THE PAYMENT BY THE DEPARTMENT OF EVERY
REFUND DUE A TAXPAYER PURSUANT TO THIS CHAPTER WITHIN THIRTY DAYS OF THE
RECEIPT BY THE DEPARTMENT  OF  THE  TAX  RETURN  CLAIMING  SUCH  REFUND;
PROVIDED  THAT,  IF THE DEPARTMENT IS UNABLE TO PAY A TAX REFUND BECAUSE
OF A DISCREPANCY IN THE TAXPAYER'S TAX  RETURN,  THE  DEPARTMENT  SHALL,
WITHIN SUCH THIRTY DAY PERIOD, PROVIDE WRITTEN NOTICE TO THE TAXPAYER OF
THE  SPECIFIC  DISCREPANCY  AND  A  DATE  WHEN  SUCH  DISCREPANCY CAN BE
EXPECTED TO BE RESOLVED.
  B. UPON THE FAILURE TO PROVIDE A REFUND OR WRITTEN NOTICE TO A TAXPAY-
ER PURSUANT TO PARAGRAPH A OF THIS SUBDIVISION, THE DEPARTMENT SHALL PAY
THE TAXPAYER INTEREST ON THE REFUND OWED AT A RATE OF  SIX  PERCENT  PER
ANNUM.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07680-01-1

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