S T A T E O F N E W Y O R K
________________________________________________________________________
2317
2011-2012 Regular Sessions
I N S E N A T E
January 18, 2011
___________
Introduced by Sen. KRUGER -- 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 authorizing the operation of
a toll-free hotline for the public to use to relay information
concerning the failure to collect sales and compensating use taxes
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 1817 of the tax law is amended by adding a new
subdivision (o) to read as follows:
(O) (1) THE COMMISSIONER SHALL ESTABLISH AND OPERATE A TOLL-FREE TWEN-
TY-FOUR HOUR HOTLINE FOR THE PUBLIC TO USE TO RELAY INFORMATION CONCERN-
ING THE FAILURE OF ANY PERSON TO COLLECT THE TAX IMPOSED UNDER ARTICLE
TWENTY-EIGHT OF THIS CHAPTER. TO ENSURE THE CONFIDENTIALITY OF THE IDEN-
TITY OF THE PERSON REPORTING THE FAILURE TO COLLECT SUCH TAX, EVERY SUCH
REPORT UPON RECEIPT THEREOF SHALL BE ASSIGNED A CASE NUMBER. ALL COMMU-
NICATION RELATING TO SUCH REPORT SHALL BE REFERENCED SOLELY ACCORDING TO
SUCH NUMBER.
(2) THE COMMISSIONER SHALL PAY TO SUCH INFORMANT A REWARD OF TEN
PERCENT OF THE TAX COLLECTED AND FINE LEVIED AGAINST ANY PERSON FAILING
TO COLLECT THE TAX IMPOSED BY ARTICLE TWENTY-EIGHT OF THIS CHAPTER AS A
RESULT OF SUCH INFORMATION.
S 2. This act shall take effect on the one hundred twentieth day after
it shall have become a law except that any rules or regulations neces-
sary for the timely implementation of this act on its effective date may
be promulgated before such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD07042-01-1