Senate Bill S5146

Vetoed By Governor
2015-2016 Legislative Session

Relates to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings

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Archive: Last Bill Status - 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

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2015-S5146 (ACTIVE) - Details

See Assembly Version of this Bill:
A6150
Law Section:
Taxation
Versions Introduced in 2013-2014 Legislative Session:
S7382, A10059

2015-S5146 (ACTIVE) - Summary

Relates to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings.

2015-S5146 (ACTIVE) - Sponsor Memo

2015-S5146 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5146

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                               May 5, 2015
                               ___________

Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

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. For the purposes of this act, 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repealed by section 30 of part S-1 of chapter 57 of the laws of 2009 and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,
when such equipment was received, inventoried  or  organized,  and  then
prepared  for distribution at 124 Metropolitan Park drive, Syracuse, New
York, or 3606 John Glenn boulevard, Syracuse, New York, by  a  qualified
empire  zone  enterprise  that  has  operated  at  both  such locations,
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 provided such service
work  or  duties  originate  from,  and terminate at, either empire zone
location described in this section.
  S 3. Notwithstanding any law, rule, or  regulation,  or  any  determi-
nation  or  decision  of  the  department of taxation and finance or the
division of tax appeals to the contrary, the  division  of  tax  appeals
shall  accept  and  review,  pursuant  to part three-thousand of the tax
appeals tribunal rules of practice and procedure, a petition related  to
the  interpretation  of  the  term "directly and predominantly", as such
term is used in section two of this act, provided that such petition  is
filed  by  a  qualified empire zone enterprise that has operated at both

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09845-01-5
              

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