assembly Bill A4511

2011-2012 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 - Stricken


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 09, 2011 enacting clause stricken
Feb 03, 2011 referred to ways and means

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A4511 (ACTIVE) - Details

See Senate Version of this Bill:
S2631
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5100, S3985
2013-2014: A6753, A9219, S3047
2015-2016: A3488, S1782
2017-2018: A3649, S2152
2019-2020: A2555, S4157

A4511 (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.

A4511 (ACTIVE) - Bill Text download pdf

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

                                  4511

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2011
                               ___________

Introduced  by  M.  of A. TOWNS, N. RIVERA, SWEENEY, BURLING, ZEBROWSKI,
  MOLINARO, MILLMAN, COLTON, SPANO, CAHILL, GABRYSZAK,  GIBSON,  REILLY,
  FINCH,  CALHOUN  --  Multi-Sponsored  by -- M. of A. AMEDORE, BARCLAY,
  CERETTO, CROUCH, DenDEKKER, GOODELL, LUPARDO, MAGEE,  McENENY,  McKEV-
  ITT,  SCHROEDER,  THIELE -- read once and referred to the Committee on
  Ways and Means

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 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 TAXPAY-
ER 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.
                                                           LBD07680-01-1

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