Senate Bill S2631

2011-2012 Legislative Session

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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Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • 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

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2011-S2631 (ACTIVE) - Details

See Assembly Version of this Bill:
A6834
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3985, A5100
2013-2014: S3047, A6753, A9219
2015-2016: S1782, A3488
2017-2018: S2152, A3649
2019-2020: S4157, A2555
2021-2022: S5917
2023-2024: S5243

2011-S2631 (ACTIVE) - 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.

2011-S2631 (ACTIVE) - Sponsor Memo

2011-S2631 (ACTIVE) - Bill Text download pdf

                            
                    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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