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 |
Jun 13, 2011 |
substituted by a7238 |
Jun 07, 2011 |
advanced to third reading |
Jun 06, 2011 |
2nd report cal. |
Jun 02, 2011 |
1st report cal.962 |
May 24, 2011 |
reported and committed to finance |
Mar 10, 2011 |
referred to investigations and government operations |
Senate Bill S3946
Signed By Governor2011-2012 Legislative Session
Sponsored By
(R, C, IP) Senate District
Archive: Last Bill Status Via A7238 - 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-S3946 (ACTIVE) - Details
- See Assembly Version of this Bill:
- A7238
- Law Section:
- Tax Law
- Laws Affected:
- Add §174-b, Tax L
2011-S3946 (ACTIVE) - Summary
Establishes a 20 year time limit to collect tax liability; 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-S3946 (ACTIVE) - Sponsor Memo
BILL NUMBER:S3946 TITLE OF BILL: An act to amend the tax law, in relation to providing a limit on the time to collect tax liabilities PURPOSE OF BILL: This bill would provide for a 20-year statute of limitations on the time to collect tax liabilities. SUMMARY OF PROVISIONS: Section 1 of the bill adds a new section 174-b to the Tax Law to provide for a 20-year statute of limitations on the time to collect tax liabilities. The statute of limitations will be solely for taxes administered by the Commissioner of Taxation and Finance ("Commissioner"). A tax liability will not be enforceable and will be extinguished after 20 years from the first date a warrant could be filed by the Commissioner. 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. Where there is a right to a hearing with respect to a notice and demand for a tax
2011-S3946 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 3946 2011-2012 Regular Sessions I N S E N A T E March 10, 2011 ___________ Introduced by Sen. DeFRANCISCO -- (at request of the Department of Taxa- tion and Finance) -- 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 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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