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Senate Bill S7922

2009-2010 Legislative Session

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

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Sponsored By

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

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2009-S7922 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1131, Tax L
Versions Introduced in 2011-2012 Legislative Session:
S2438

2009-S7922 (ACTIVE) - Summary

Holds a person who willfully fails to collect, account for, and pay tax liable; defines "passive investor" to mean an investor who does not play an active role in the business.

2009-S7922 (ACTIVE) - Sponsor Memo

2009-S7922 (ACTIVE) - Bill Text download pdf 

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

                                  7922

                            I N  S E N A T E

                              May 24, 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. Subdivision 1 of section 1131 of the tax law, as amended by
chapter 576 of the laws of 1994, is amended to read as follows:
  (1)  "Persons  required to collect tax" or "person required to collect
any tax imposed by this article" shall include: every vendor of tangible
personal property or services; every recipient of amusement charges; and
every operator of a hotel. Said terms shall also  include  any  officer,
director or employee of a corporation or of a dissolved corporation, any
employee  of a partnership, any employee or manager of a limited liabil-
ity company, or any employee of an individual proprietorship who as such
officer, director, employee or manager is under a duty to act  for  such
corporation,   partnership,  limited  liability  company  or  individual
proprietorship in complying with any requirement of  this  article;  and
any  member  of a partnership or limited liability company EXCEPT, THOSE
PASSIVE INVESTORS, AS DEFINED, ARE EXEMPT.   FOR THE  PURPOSES  OF  THIS
SUBDIVISION, THE TERM "PASSIVE INVESTOR" SHALL MEAN AN INVESTOR WHO DOES
NOT  PLAY  AN  ACTIVE ROLE IN THE BUSINESS.  Provided, however, that any
person who is a vendor solely by reason of clause (D) or (E) of subpara-
graph (i) of paragraph (8) of subdivision (b) of section eleven  hundred
one  shall  not be a "person required to collect any tax imposed by this
article" until twenty days after  the  date  by  which  such  person  is
required to file a certificate of registration pursuant to section elev-
en hundred thirty-four OF THIS PART.
  S 2. This act shall take effect immediately.


 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD16196-04-0

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