Senate Bill S6951

2009-2010 Legislative Session

Holds a person who willfully fails to collect, account for, and pay tax liable

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

  • 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-S6951 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1133, Tax L

2009-S6951 (ACTIVE) - Summary

Holds a person who willfully fails to collect, account for, and pay tax liable.

2009-S6951 (ACTIVE) - Sponsor Memo

2009-S6951 (ACTIVE) - Bill Text download pdf 

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

                                  6951

                            I N  S E N A T E

                              March 1, 2010
                               ___________

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

AN ACT to amend the tax law, in relation to the failure of a responsible
  person to collect and pay over withholding tax

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

  Section  1.  Section  1133  of  the tax law is amended by adding a new
subdivision (f) to read as follows:
  (F) ANY PERSON REQUIRED TO COLLECT, TRUTHFULLY ACCOUNT  FOR,  AND  PAY
OVER THE TAX IMPOSED BY THIS ARTICLE WHO WILLFULLY FAILS TO COLLECT SUCH
TAX  OR  TRUTHFULLY  ACCOUNT  FOR  AND  PAY  OVER  SUCH TAX OR WILLFULLY
ATTEMPTS IN ANY MANNER TO EVADE OR DEFEAT THE TAX OR THE PAYMENT  THERE-
OF,  SHALL, IN ADDITION TO OTHER PENALTIES PROVIDED BY LAW, BE LIABLE TO
A PENALTY EQUAL TO THE SUM OF (I) THE TOTAL AMOUNT OF THE TAX EVADED, OR
NOT COLLECTED, OR NOT ACCOUNTED FOR AND PAID OVER, AND (II) THE INTEREST
THAT HAS ACCRUED ON THE TOTAL AMOUNT OF TAX  EVADED  ON  THE  DATE  THIS
PENALTY IS FIRST IMPOSED UNTIL THIS PENALTY IS PAID WITH INTEREST THERE-
ON. NO ADDITION TO TAX WHICH MAY BE ADDED WHEN THERE IS A DEFICIENCY DUE
TO  NEGLIGENCE  OR  FRAUD SHALL BE IMPOSED FOR ANY OFFENSE TO WHICH THIS
SUBDIVISION APPLIES. THE TAX COMMISSION SHALL HAVE  THE  POWER,  IN  ITS
DISCRETION, TO WAIVE, REDUCE OR COMPROMISE ANY PENALTY UNDER THIS SUBDI-
VISION.
  S 2. This act shall take effect immediately.




 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16196-01-0

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