senate Bill S3047

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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Bill Status


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

  • 29 / Jan / 2013
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 05 / Mar / 2013
    • 1ST REPORT CAL.157
  • 06 / Mar / 2013
    • 2ND REPORT CAL.
  • 07 / Mar / 2013
    • ADVANCED TO THIRD READING
  • 13 / Mar / 2013
    • PASSED SENATE
  • 13 / Mar / 2013
    • DELIVERED TO ASSEMBLY
  • 13 / Mar / 2013
    • REFERRED TO WAYS AND MEANS
  • 08 / Jan / 2014
    • DIED IN ASSEMBLY
  • 08 / Jan / 2014
    • RETURNED TO SENATE
  • 08 / Jan / 2014
    • REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
  • 18 / Mar / 2014
    • 1ST REPORT CAL.302
  • 19 / Mar / 2014
    • 2ND REPORT CAL.
  • 20 / Mar / 2014
    • ADVANCED TO THIRD READING
  • 26 / Mar / 2014
    • PASSED SENATE
  • 26 / Mar / 2014
    • DELIVERED TO ASSEMBLY
  • 26 / Mar / 2014
    • 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:
A9219
Versions:
S3047
Legislative Cycle:
2013-2014
Current Committee:
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Previous Legislative Cycles:
2011-2012: S2631, A6834
2009-2010: S3985, A5100
2013-2014: A6753
2007-2008: A7986

Sponsor Memo

BILL NUMBER:S3047

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 one 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: 2005-2006: S. 3652/A. 6954 - Referred to
Investigations/Referred to Ways and Means
2007-2008: S. 3658/A. 7986 - Referred to Investigations/Referred to
Ways and Means
2009-2010: S. 3985/A. 5100 - Reported to Finance/Referred to Ways and
Means
2011-2012: S. 2631/A. 6834 - Passed Senate/Referred to Ways and Means

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
________________________________________________________________________

                                  3047

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 29, 2013
                               ___________

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 ARTICLE  TWENTY-TWO  OF  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
TAXPAYER  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.
                                                           LBD07848-01-3

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