Assembly Bill A10087

2009-2010 Legislative Session

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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Sponsored By

Archive: Last Bill Status - On Floor Calendar

  • 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

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2009-A10087 (ACTIVE) - Details

See Senate Version of this Bill:
S7136
Law Section:
Tax Law
Laws Affected:
Amd §688, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A4510, A7057
2013-2014: A5428
2015-2016: A3244
2017-2018: A2200

2009-A10087 (ACTIVE) - 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.

2009-A10087 (ACTIVE) - Sponsor Memo

2009-A10087 (ACTIVE) - Bill Text download pdf 

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

                                  10087

                          I N  A S S E M B L Y

                              March 3, 2010
                               ___________

Introduced  by  M.  of  A. BRODSKY, SILVER, FARRELL, CANESTRARI, KOLB --
  Multi-Sponsored by -- M.   of A.  ABBATE,  ALESSI,  AUBRY,  BENEDETTO,
  BROOK-KRASNY,   CAHILL,   CHRISTENSEN,   COLTON,  CUSICK,  CYMBROWITZ,
  DelMONTE, DESTITO,  ENGLEBRIGHT,  FIELDS,  GABRYSZAK,  GALEF,  GIBSON,
  GORDON,  GUNTHER, HOYT, HYER-SPENCER, JAFFEE, KAVANAGH, KOON, LANCMAN,
  LATIMER, LAVINE, LENTOL, LUPARDO, MAGEE,  MAISEL,  MARKEY,  McDONOUGH,
  MENG,  M. MILLER,  MILLMAN, MOLINARO, MURRAY, O'DONNELL, O'MARA, PHEF-
  FER, ROSENTHAL, RUSSELL, SCHIMEL, SKARTADOS, SPANO,  STIRPE,  SWEENEY,
  THIELE, TITONE, TITUS, WEINSTEIN, WEISENBERG -- read once and referred
  to the Committee on Ways and Means

AN  ACT  to amend the tax law, in relation to the payment of interest on
  overpayments

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.   Subsection (c) of section 688 of the tax law, as amended
by chapter 377 of the laws of 1999, is amended to read as follows:
  (c) Income tax refund within [forty-five] THIRTY  days  of  claim  for
overpayment.--If any overpayment of tax imposed by this article is cred-
ited  or  refunded  within [forty-five] THIRTY days after [the last date
prescribed (or permitted by extension of time) for filing the return  of
such tax on which such overpayment was claimed or within forty-five days
after] such return was filed, [whichever is later,] or within six months
after  a  demand is filed pursuant to paragraph six of subsection (b) of
section six hundred fifty-one of this  chapter,  no  interest  shall  be
allowed  under  this  section  on  any such overpayment. In regard to an
amended return claiming such overpayment or a claim for credit or refund
on which such overpayment was claimed, if such overpayment  is  refunded
within  [forty-five] THIRTY days of filing such return or such claim, no
interest shall be allowed from the date such return  or  such  claim  is
filed  until  the  day  the  refund  is  made.  [For  purposes  of  this
subsection, any amended return or  claim  for  credit  or  refund  filed
before  the  last day prescribed (or permitted by extension of time) for
the filing of the return of tax for such year  shall  be  considered  as
filed on such last day.]
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2009.

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