Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Dec 17, 2014 |
vetoed memo.567 |
Dec 05, 2014 |
delivered to governor |
Jun 19, 2014 |
returned to senate passed assembly ordered to third reading rules cal.572 substituted for a10059 |
Jun 19, 2014 |
substituted by s7382 rules report cal.572 reported reported referred to rules |
Jun 10, 2014 |
referred to ways and means |
Assembly Bill A10059
Vetoed By Governor2013-2014 Legislative Session
Sponsored By
STIRPE
Archive: Last Bill Status Via S7382 - Vetoed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Vetoed By Governor
- Signed By Governor
Actions
Votes
2013-A10059 (ACTIVE) - Details
2013-A10059 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 10059 I N A S S E M B L Y June 10, 2014 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Stirpe) -- read once and referred to the Committee on Ways and Means AN ACT in relation to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. For the purposes of this act, the term "equipment" shall mean a machine or system, and any part or subassembly thereof. S 2. Equipment shall be considered to be "directly and predominantly" used, as such term is used in clause (i) of paragraph 1 of subdivision (z) of section 1115 of the tax law, as repealed by section 30 of part S-1 of chapter 57 of the laws of 2009 and last amended by section 17 of part CC of chapter 85 of the laws of 2002, for the purposes of any department of taxation and finance audit or enforcement proceeding, or any other administrative matter or proceeding of such department, involving the interpretation, enforcement, or administration of such provision of the tax law, when such equipment was received, inventoried or organized, and then prepared for distribution at an empire zone location by the qualified empire zone enterprise operating at such location, provided that such equipment, upon distribution, is stocked, repaired, cleaned or otherwise handled for the purpose of maintenance or upkeep by employees of such qualified empire zone enterprise whose duties related to such service work originate from, and terminate at, the same empire zone location. S 3. Notwithstanding sections 2006, 2012, 2014, 2016 and 2018 of the tax law, part 3000 of the tax appeals tribunal rules of practice and procedure, or any determination of the division of tax appeals, the division of tax appeals shall accept a petition from any person or enti- ty that contests a determination or decision of the division of tax appeals related to the interpretation of the term "directly and predomi- nantly", as such term is used in the section of the tax law referenced in section two of this act, provided that such original determination or decision of the division of tax appeals was contrary to the definition of such term as established by section two of this act. The division of EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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