Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Aug 05, 2014 |
signed chap.204 |
Aug 01, 2014 |
delivered to governor |
Jun 19, 2014 |
returned to assembly passed senate 3rd reading cal.1071 substituted for s4307 |
Jan 28, 2014 |
referred to investigations and government operations delivered to senate passed assembly |
Jan 08, 2014 |
ordered to third reading cal.279 returned to assembly died in senate |
Jun 05, 2013 |
referred to investigations and government operations delivered to senate passed assembly |
May 31, 2013 |
advanced to third reading cal.475 |
May 29, 2013 |
reported |
Mar 11, 2013 |
referred to ways and means |
Assembly Bill A5959
Signed By Governor2013-2014 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
2013-A5959 (ACTIVE) - Details
- See Senate Version of this Bill:
- S4307
- Law Section:
- Tax Law
- Laws Affected:
- Amd §687, Tax L; amd §11-1787, NYC Ad Cd
2013-A5959 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5959 2013-2014 Regular Sessions I N A S S E M B L Y March 11, 2013 ___________ 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 and the administrative code of the city of New York, in relation to suspending the income tax refund statute of limitations for individuals due to financial disability THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subsection (k) of section 687 of the tax law is relettered subsection (l) and a new subsection (k) is added to read as follows: (K) RUNNING OF PERIODS OF LIMITATION SUSPENDED WHILE TAXPAYER IS UNABLE TO MANAGE FINANCIAL AFFAIRS DUE TO DISABILITY. -- (1) IN THE CASE OF AN INDIVIDUAL TAXPAYER, THE RUNNING OF THE PERIODS SPECIFIED IN SUBSECTIONS (A), (B), AND (C) OF THIS SECTION SHALL BE SUSPENDED DURING ANY PERIOD OF SUCH INDIVIDUAL'S LIFE THAT SUCH INDIVIDUAL IS FINANCIALLY DISABLED. FOR PURPOSES OF THIS SUBSECTION, AN INDIVIDUAL TAXPAYER IS AN INDIVIDUAL WHO IS SUBJECT TO ANY STATE OR LOCAL PERSONAL INCOME TAX OR SURCHARGE ADMINISTERED BY THE COMMISSIONER. (2) FOR PURPOSES OF PARAGRAPH ONE OF THIS SUBSECTION, AN INDIVIDUAL TAXPAYER IS FINANCIALLY DISABLED IF SUCH INDIVIDUAL IS UNABLE TO MANAGE HIS OR HER FINANCIAL AFFAIRS BY REASON OF A MEDICALLY DETERMINABLE PHYS- ICAL OR MENTAL IMPAIRMENT OF THAT INDIVIDUAL WHICH CAN BE EXPECTED TO RESULT IN DEATH OR WHICH HAS LASTED OR CAN BE EXPECTED TO LAST FOR A CONTINUOUS PERIOD OF NOT LESS THAN TWELVE MONTHS. AN INDIVIDUAL SHALL NOT BE CONSIDERED TO HAVE SUCH AN IMPAIRMENT UNLESS PROOF OF THE EXIST- ENCE THEREOF IS FURNISHED IN SUCH FORM AND MANNER AS THE COMMISSIONER MAY REQUIRE. (3) AN INDIVIDUAL TAXPAYER SHALL NOT BE TREATED AS FINANCIALLY DISA- BLED DURING ANY PERIOD THAT SUCH INDIVIDUAL'S SPOUSE OR ANY OTHER PERSON IS AUTHORIZED TO ACT ON BEHALF OF SUCH INDIVIDUAL IN FINANCIAL MATTERS. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD09096-01-3
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