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

                                 3520--A

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                            February 24, 2011
                               ___________

Introduced  by  Sen. JOHNSON -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment  Operations  --  committee  discharged,  bill  amended,   ordered
  reprinted as amended and recommitted to said committee

AN  ACT  to  amend the tax law, in relation to the personal liability of
  certain persons required to collect state and local sales and  compen-
  sating  use taxes and excise taxes imposed upon motor fuels and petro-
  leum businesses, and disclosures  of  information  concerning  certain
  officers,  managers, members and persons with certain ownership inter-
  ests

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

  Section  1. Subdivision 5 of section 283 of the tax law, as separately
amended by chapters 275 and 276 of the laws of 1986, is amended to  read
as follows:
  5.  A  registration  shall  not be cancelled or suspended nor shall an
application for registration be refused unless the registrant or  appli-
cant  has  had  an opportunity for a hearing, provided, however, that an
application for registration may be  denied  without  a  prior  hearing.
Provided,  further, a registration may be cancelled or suspended without
a prior hearing, for failure to file a return within  ten  days  of  the
date  prescribed for filing a return under this article or article twen-
ty-eight of this chapter with respect to sales and uses of  motor  fuel,
or  for  nonpayment of any taxes due pursuant to this article or article
twenty-eight or twenty-nine of this chapter with respect  to  sales  and
uses  of  motor  fuel  if  the registrant shall have failed to file such
return or pay such taxes within ten  days  after  the  date  the  demand
therefor  is  sent by registered or certified mail to the address of the
distributor given in his application for  registration,  or  an  address
substituted therefor as provided in this subdivision. A registration may
be cancelled or suspended prior to a hearing for the failure to continue

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07067-02-1
              

S. 3520--A                          2

to  maintain  in full force and effect at all times the required bond or
other security filed with the [tax commission]  COMMISSIONER.  Provided,
however,  if  a  surety  bond is cancelled prior to expiration, the [tax
commission]  COMMISSIONER,  after  considering  all the relevant circum-
stances, may make such other arrangements and require the filing of such
other bond or other security as [it] THE COMMISSIONER deems appropriate.
Provided, further, a registration may be cancelled or suspended prior to
a hearing for the transfer of such registration without the prior  writ-
ten  approval of the [state tax commission] COMMISSIONER.  A distributor
shall  immediately  inform  the  department,  in  [writing]  THE  MANNER
PRESCRIBED BY THE COMMISSIONER, of any change in its address and, if the
distributor  is  a  corporation  [or],  partnership OR LIMITED LIABILITY
COMPANY, the distributor shall immediately  inform  the  department,  in
[writing]  THE  MANNER  PRESCRIBED BY THE COMMISSIONER, of any change in
its officers, directors, MEMBERS, MANAGERS or partners  or  their  resi-
dence  addresses  as  shown  in its application for registration AND ANY
CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION  PERCENTAGE  CAUSING
ANY  PERSON  TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST OF TWENTY
PERCENT OR MORE IN SUCH DISTRIBUTOR  (MEASURED  IN  THE  AGGREGATE,  AND
WHETHER  DIRECT  OR  INDIRECT),  OR  PROFIT  DISTRIBUTION  PERCENTAGE IF
DIFFERENT THAN THE OWNERSHIP PERCENTAGE  AND  SUCH  PROFIT  DISTRIBUTION
PERCENTAGE IS TWENTY PERCENT OR MORE.
  S  2.  Subdivision  5  of  section 283-a of the tax law, as amended by
chapter 560 of the laws of 1993, is amended to read as follows:
  5. A license shall not be cancelled or suspended nor shall an applica-
tion for a license be refused unless the licensee  or  applicant  for  a
license has had an opportunity for a hearing, provided, however, that an
application  for  a  license  may  be  denied  without  a prior hearing.
Provided, further, a license may be cancelled  or  suspended  without  a
prior hearing, for failure to file a return or report within ten days of
the  date prescribed for  filing under this article or for nonpayment of
any sums due pursuant to this article or article twenty-eight  or  twen-
ty-nine of this chapter with respect to motor fuel if the licensee shall
have  failed  to file such return  or report or pay such sums within ten
days after the date the demand therefor is sent by registered or  certi-
fied mail to the address of the transporter given in his application for
a  license, or an address substituted therefor as in this subdivision. A
license may also be cancelled or suspended prior to a  hearing  for  the
failure  to  continue  to maintain in full force and effect at all times
the bond or other security filed with the commissioner. Provided, howev-
er, if a surety bond is cancelled prior to expiration, the commissioner,
after considering all the relevant circumstances, may  make  such  other
arrangements and require the filing of such other bond or other security
as  the commissioner deems appropriate. Provided, further, a license may
be cancelled or suspended prior to a hearing for the  transfer  of  such
license.  A  transporter  shall  immediately  inform  the department, in
[writing] THE MANNER PRESCRIBED BY THE COMMISSIONER, of  any  change  in
its  address  and, if the transporter is a corporation [or], partnership
OR LIMITED LIABILITY COMPANY, the  transporter shall immediately  inform
the  department, in [writing] THE MANNER PRESCRIBED BY THE COMMISSIONER,
of any change in its officers, directors, MANAGERS, MEMBERS or  partners
or  their  residence addresses as shown in its application for a license
AND ANY CHANGE IN OWNERSHIP INTEREST OR PROFIT  DISTRIBUTION  PERCENTAGE
CAUSING  ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST OF
TWENTY PERCENT OR MORE IN SUCH TRANSPORTER (MEASURED IN  THE  AGGREGATE,
AND  WHETHER  DIRECT  OR INDIRECT), OR PROFIT DISTRIBUTION PERCENTAGE IF

S. 3520--A                          3

DIFFERENT THAN THE OWNERSHIP PERCENTAGE  AND  SUCH  PROFIT  DISTRIBUTION
PERCENTAGE IS TWENTY PERCENT OR MORE.
  S  3. Subdivision 5 of section 283-b of the tax law, as added by chap-
ter 276 of the laws of 1986, is amended to read as follows:
  5. A license shall not be cancelled or suspended nor shall an applica-
tion for a license be refused unless the licensee  or  applicant  for  a
license has had an opportunity for a hearing, provided, however, that an
application  for  a  license  may  be  denied  without  a prior hearing.
Provided, further, a license may be cancelled  or  suspended  without  a
prior hearing, for failure to file a return or report within ten days of
the  date  prescribed for filing under this article or nonpayment of any
sums due pursuant to this article or article twenty-eight or twenty-nine
of this chapter with respect to motor fuel if the  licensee  shall  have
failed  to file such return or report or pay taxes within ten days after
the date the demand therefor is sent by registered or certified mail  to
the  address  of  the  terminal  operator given in his application for a
license, or an address substituted therefor as in  this  subdivision.  A
license may be cancelled or suspended prior to a hearing for the failure
to  continue  to  maintain  in  full  force  and effect at all times the
required bond or other security filed with the [tax commission]  COMMIS-
SIONER.  Provided, however, if a surety bond is cancelled prior to expi-
ration,  the  [tax  commission]  COMMISSIONER, after considering all the
relevant circumstances, may make such other arrangements and require the
filing of such other bond or other security  as  [it]  THE  COMMISSIONER
deems  appropriate.  Provided,  further,  a  license may be cancelled or
suspended prior to a hearing for the transfer of such license. A  termi-
nal  operator  shall immediately inform the department, in [writing] THE
MANNER PRESCRIBED BY THE COMMISSIONER, of any change in its address and,
if the terminal operator is a corporation [or], partnership  OR  LIMITED
LIABILITY  COMPANY,  the  terminal operator shall immediately inform the
department, in [writing] THE MANNER PRESCRIBED BY THE  COMMISSIONER,  of
any  change in its officers, directors, MANAGERS, MEMBERS or partners or
their residence addresses as shown in its application for a license  AND
ANY CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION PERCENTAGE CAUS-
ING  ANY  PERSON  TO  HAVE,  OR NO LONGER HAVE, AN OWNERSHIP INTEREST OF
TWENTY PERCENT OR MORE IN SUCH TERMINAL OPERATOR (MEASURED IN THE AGGRE-
GATE, AND WHETHER DIRECT OR INDIRECT), OR PROFIT DISTRIBUTION PERCENTAGE
IF DIFFERENT THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT  DISTRIBUTION
PERCENTAGE IS TWENTY PERCENT OR MORE.
  S  4. Paragraph (b) of subdivision 1 of section 288 of the tax law, as
amended by chapter 44 of the  laws  of  1985,  is  amended  to  read  as
follows:
  (b)  The  [tax  commission] COMMISSIONER shall determine the liability
for the penalty imposed by subdivision two of section two hundred eight-
y-nine-b OF THIS  ARTICLE  of  any  officer,  director,  shareholder  or
employee  of  a  corporation  or  of  a dissolved corporation, member or
employee of a partnership OR A LIMITED LIABILITY COMPANY or employee  of
an  individual  proprietorship.  The [tax commission] COMMISSIONER shall
also determine the amount of such penalty. All of the provisions of this
section shall apply to any determination made pursuant to this paragraph
and for such purpose the term distributor, as used in subdivisions four,
five and six of this section, shall also mean and include such  officer,
director,  shareholder, employee, PARTNER, MANAGER or member as the case
may be.

S. 3520--A                          4

  S 5. Subdivisions 2 and 3 of section 288 of the tax law, subdivision 2
as amended and subdivision 3 as added by chapter 44 of the laws of 1985,
are amended to read as follows:
  2. The [state tax commission] COMMISSIONER may determine the amount of
tax  due  at  any  time  if  such  distributor (i) has not registered as
required by this article, (ii) fails to file a  return,  (iii)  files  a
willfully  false  or  fraudulent return with intent to evade the tax, or
(iv) fails to comply with section two hundred eighty-three of this arti-
cle in not  informing  the  department[,  in  writing,]  IN  THE  MANNER
PRESCRIBED  BY  THE  COMMISSIONER of any change in its address and, if a
corporation, LIMITED LIABILITY COMPANY or partnership, in not  informing
the  department[,  in  writing], IN THE MANNER PRESCRIBED BY THE COMMIS-
SIONER, of any change in its officers, directors, MANAGERS,  MEMBERS  or
partners  or  their  residence addresses as shown in its application for
registration AND ANY CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION
PERCENTAGE CAUSING ANY PERSON TO HAVE, OR NO LONGER HAVE,  AN  OWNERSHIP
INTEREST  OF TWENTY PERCENT OR MORE IN SUCH DISTRIBUTOR (MEASURED IN THE
AGGREGATE, AND WHETHER  DIRECT  OR  INDIRECT),  OR  PROFIT  DISTRIBUTION
PERCENTAGE  IF  DIFFERENT  THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT
DISTRIBUTION PERCENTAGE IS TWENTY  PERCENT  OR  MORE  AND  WHETHER  SUCH
PERSON WAS UNDER A DUTY TO ACT FOR SUCH REGISTRANT.
  3.  If  a  distributor  shall  inform the department, in [writing] THE
MANNER PRESCRIBED BY THE COMMISSIONER, of any change in its address and,
if a corporation, LIMITED LIABILITY COMPANY or partnership shall  inform
the  department, in [writing] THE MANNER PRESCRIBED BY THE COMMISSIONER,
of any change in its officers, directors, MANAGERS, MEMBERS or  partners
or  their  residence addresses as shown in its application for registra-
tion, AND ANY  CHANGE  IN  OWNERSHIP  INTEREST  OR  PROFIT  DISTRIBUTION
PERCENTAGE  CAUSING  ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP
INTEREST OF TWENTY PERCENT OR MORE IN SUCH DISTRIBUTOR (MEASURED IN  THE
AGGREGATE,  AND  WHETHER  DIRECT  OR  INDIRECT),  OR PROFIT DISTRIBUTION
PERCENTAGE IF DIFFERENT THAN THE OWNERSHIP PERCENTAGE  AND  SUCH  PROFIT
DISTRIBUTION  PERCENTAGE  IS  TWENTY  PERCENT  OR MORE, AND WHETHER SUCH
PERSON WAS UNDER A DUTY TO ACT FOR SUCH REGISTRANT, the determination of
the amount of tax due may be made at any time within three  years  after
such  information  is [received] FILED WITH THE DEPARTMENT IN THE MANNER
PRESCRIBED BY THE COMMISSIONER.
  S 6. Subdivision 2 of section 289-b of the  tax  law,  as  amended  by
chapter 276 of the laws of 1986, is amended to read as follows:
  2.  Any officer, director, shareholder or employee of a corporation or
of a dissolved corporation, [any] employee of  a  partnership,  MANAGER,
MEMBER  OR EMPLOYEE OF A LIMITED LIABILITY COMPANY, or [any] employee of
an  individual  proprietorship,   who   as   such   officer,   director,
shareholder, MANAGER, MEMBER or employee is under a duty to act for such
corporation, partnership, LIMITED LIABILITY COMPANY or proprietorship in
complying  with  any  requirement  of  this article, and any member of a
partnership (BUT NOT INCLUDING A  LIMITED  PARTNER  UNLESS  THE  LIMITED
PARTNER  IS  ACTIVE IN THE OPERATION OF THE PARTNERSHIP), which fails to
pay the taxes imposed by or pursuant to this article, shall, in addition
to other penalties provided by law, be liable to a penalty equal to  the
total  amount  of the tax not paid, plus penalties and interest computed
pursuant to subdivision one of this section as if  such  person  were  a
distributor.  If  the [tax commission] COMMISSIONER determines that such
failure was due to reasonable cause and not due to willful neglect, [it]
THE COMMISSIONER shall remit all or part of such penalty  imposed  under
this  subdivision. Such penalty shall be determined, assessed, collected

S. 3520--A                          5

and paid in the same manner as the taxes imposed  by  this  article  and
shall  be  disposed  of  as  hereinafter provided with respect to moneys
derived from the tax.
  S 7. Subdivision 1 of section 1131 of the tax law, as amended by chap-
ter 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], MEMBER OR manager of a
limited liability company, or any employee of an individual  proprietor-
ship who as such officer, director, employee, MEMBER 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] (BUT NOT INCLUDING A LIMITED PARTNER UNLESS THE LIMITED PARTNER
IS ACTIVE IN THE OPERATION OF THE PARTNERSHIP).  Provided, however, that
any person who is a vendor solely by reason of  clause  (D)  or  (E)  of
subparagraph  (i) of paragraph [(8)] EIGHT of subdivision (b) of section
eleven hundred one OF THIS ARTICLE 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 registra-
tion pursuant to section eleven hundred thirty-four OF THIS PART.
  S 8. Section 1136 of the tax law is amended by adding a  new  subdivi-
sion (j) to read as follows:
  (J)  THE COMMISSIONER MAY REQUIRE ANY PERSON REGISTERED OR REQUIRED TO
BE REGISTERED WITH THE COMMISSIONER UNDER SECTION ELEVEN  HUNDRED  THIR-
TY-FOUR  OF  THIS  PART TO DISCLOSE, ON A REPORT, RETURN, APPLICATION OR
FORM (OR ANY COMBINATION  OF  THESE),  INFORMATION  INCLUDING,  BUT  NOT
LIMITED TO, THE FOLLOWING: (1) FOR ANY LEGAL ENTITY OTHER THAN A PUBLIC-
LY  TRADED  CORPORATION,  THE  NAME OF, AND IDENTIFYING INFORMATION FOR,
EVERY PERSON WITH AN OWNERSHIP INTEREST OF TWENTY PERCENT OR MORE (MEAS-
URED IN THE AGGREGATE, AND WHETHER DIRECT OR INDIRECT)  IN  SUCH  PERSON
REGISTERED OR REQUIRED TO BE REGISTERED, OR PROFIT DISTRIBUTION PERCENT-
AGE  IF DIFFERENT THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT DISTRIB-
UTION PERCENTAGE IS TWENTY PERCENT OR MORE; (2)  FOR  ANY  LEGAL  ENTITY
OTHER THAN A PUBLICLY TRADED CORPORATION, ANY CHANGE IN OWNERSHIP INTER-
EST CAUSING ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST
OR  PROFIT  DISTRIBUTION  PERCENTAGE  OF  TWENTY PERCENT OR MORE IN SUCH
PERSON REGISTERED OR REQUIRED TO BE REGISTERED, AND  THE  NAME  OF,  AND
IDENTIFYING  INFORMATION  FOR,  ANY  SUCH  PERSON  HAVING,  OR NO LONGER
HAVING, SUCH AN OWNERSHIP INTEREST OR  PROFIT  DISTRIBUTION  PERCENTAGE;
(3) FOR A CORPORATION, THE NAME OF, AND IDENTIFYING INFORMATION FOR, ANY
PRESIDENT,  VICE  PRESIDENT,  CHIEF  FINANCIAL  OFFICER, CHIEF EXECUTIVE
OFFICER AND SECRETARY OR TREASURER OF SUCH CORPORATION; (4) FOR A CORPO-
RATION, ANY CHANGE IN ANY OF THE OFFICERS LISTED IN PARAGRAPH  THREE  OF
THIS  SUBDIVISION  AND THE NAME OF, AND IDENTIFYING INFORMATION FOR, ANY
NEW OFFICER WITH ANY SUCH TITLE; (5) FOR A LIMITED LIABILITY COMPANY  OR
PARTNERSHIP,  THE  NAME  OF, AND IDENTIFYING INFORMATION FOR, ANY PERSON
DESIGNATED AS THE TAX MATTERS PARTNER OR PARTNERS  OR  TREATED  AS  SUCH
UNDER THE UNITED STATES INTERNAL REVENUE CODE OR OTHERWISE DESIGNATED BY
THE  LIMITED LIABILITY COMPANY OR PARTNERSHIP AS THE INDIVIDUAL OR INDI-
VIDUALS RESPONSIBLE FOR TAX ISSUES; (6) FOR A LIMITED LIABILITY COMPANY,
THE NAME OF, AND IDENTIFYING INFORMATION FOR, EVERY PERSON DESIGNATED AS
A MANAGER OF THE LIMITED LIABILITY COMPANY BY OPERATION OF LAW OR  UNDER

S. 3520--A                          6

THE LIMITED LIABILITY COMPANY'S OPERATING AGREEMENT; AND (7) FOR A PART-
NERSHIP OR LIMITED LIABILITY COMPANY, ANY CHANGE IN ANY PERSONS REQUIRED
TO BE DISCLOSED FOR SUCH PARTNERSHIP OR LIMITED LIABILITY COMPANY PURSU-
ANT  TO  PARAGRAPH  FIVE OR SIX OF THIS SUBDIVISION AND THE NAME OF, AND
IDENTIFYING  INFORMATION  FOR,  SUCH  PERSONS.  THE  COMMISSIONER  SHALL
PRESCRIBE THE FORM OF SUCH REPORT, RETURN, APPLICATION OR FORM AND SHALL
INDICATE  WHEN  AND  HOW IT IS TO BE FILED. PROVIDED, HOWEVER, THAT SUCH
DISCLOSURE SHALL NOT BE REQUIRED TO  BE  UPDATED  MORE  FREQUENTLY  THAN
QUARTERLY  AND  THE  COMMISSIONER SHALL ALLOW ANY PERSON WITH RESPECT TO
WHOM SUCH DISCLOSURE IS REQUIRED TO BE MADE TO MAKE THE REQUIRED DISCLO-
SURE AT THEIR OWN INITIATIVE.
  S 9. Subparagraph (B) of paragraph 3 of  subdivision  (a)  of  section
1138  of  the tax law, as amended by chapter 456 of the laws of 1998, is
amended to read as follows:
  (B) The liability, pursuant  to  subdivision  (a)  of  section  eleven
hundred thirty-three of this [article] PART, of any officer, director or
employee  of  a  corporation  or  of  a dissolved corporation, member or
employee of a partnership, MEMBER, MANAGER  OR  EMPLOYEE  OF  A  LIMITED
LIABILITY  COMPANY  or  employee  of an individual proprietorship who as
such officer, director, employee, MANAGER, or member is under a duty  to
act  for  such  corporation,  partnership,  LIMITED LIABILITY COMPANY or
individual proprietorship in complying  with  any  requirement  of  this
article  for  the tax imposed, collected or required to be collected, or
for the tax required to be paid or paid over  to  the  [tax  commission]
COMMISSIONER  under  this  article, and the amount of such tax liability
(whether or not a return is filed under this  article,  whether  or  not
such  return  when  filed is incorrect or insufficient, or where the tax
shown to be due on the return filed under this article has not been paid
or has not been paid in full) shall be determined by  the  [tax  commis-
sion]  COMMISSIONER in the manner provided for in paragraphs one and two
of this subdivision. Such determination shall be an  assessment  of  the
tax  and  liability  for the tax with respect to such person unless such
person, within ninety days after the giving of notice of  such  determi-
nation,  shall  apply  to the division of tax appeals for a hearing.  If
such determination is identical to or arises out of a previously  issued
determination of tax of the corporation, dissolved corporation, partner-
ship,  LIMITED  LIABILITY COMPANY or individual proprietorship for which
such person is under a duty to act, an application filed with the  divi-
sion of tax appeals on behalf of the corporation, dissolved corporation,
partnership,  LIMITED  LIABILITY  COMPANY  or  individual proprietorship
shall be deemed to include any  and  all  subsequently  issued  personal
determinations and a separate application to the division of tax appeals
for  a  hearing shall not be required. The [tax commission] COMMISSIONER
may, nevertheless, of [its] THE COMMISSIONER'S own  motion,  redetermine
such  determination  of tax or liability for tax. Where the [tax commis-
sion] COMMISSIONER determines or redetermines that  the  amount  of  tax
claimed  to  be  due  from  a  vendor  of  tangible personal property or
services, a recipient of amusement charges, or an operator of a hotel is
erroneous or excessive in whole or in part, [it] THE COMMISSIONER  shall
redetermine  the  amount  of  tax properly due from any such person as a
person required to collect tax with respect to such  vendor,  recipient,
or operator, and if such amount is less than the amount of tax for which
such  person would have been liable in the absence of such determination
or redetermination, [it] THE COMMISSIONER shall  reduce  such  liability
accordingly.  Furthermore,  the  [tax  commission]  COMMISSIONER may, of
[its] THE COMMISSIONER'S own motion, abate on behalf of any such person,

S. 3520--A                          7

any part of the tax determined to be erroneous or excessive  whether  or
not  such  tax  had become finally and irrevocably fixed with respect to
such person but no claim for abatement may be filed by any such  person.
The  provisions of this paragraph shall not be construed to limit in any
manner the powers of the  attorney  general  under  subdivision  (a)  of
section  eleven hundred forty-one OF THIS PART or the powers of the [tax
commission] COMMISSIONER to issue a warrant  under  subdivision  (b)  of
such section ELEVEN HUNDRED FORTY-ONE against any person whose liability
has become finally and irrevocably fixed.
  S  10.  Subdivision  (b) of section 1147 of the tax law, as amended by
chapter 412 of the laws of 1986, is amended to read as follows:
  (b) The provisions of the civil practice law and rules  or  any  other
law relative to limitations of time for the enforcement of a civil reme-
dy shall not apply to any proceeding or action taken by the state or the
[tax  commission]  COMMISSIONER  to levy, appraise, assess, determine or
enforce the collection of any tax or penalty provided by  this  article.
However,  except  in  the case of a willfully false or fraudulent return
with intent to evade the tax no assessment of additional  tax  shall  be
made  after the expiration of more than three years from the date of the
filing of a return; provided, however, that where  no  return  has  been
filed  as  provided  by  law,  the  tax  may  be  assessed  at any time.
PROVIDED, FURTHER, THAT AN ASSESSMENT AGAINST ANY PERSON WITH RESPECT TO
WHOM A DISCLOSURE WAS REQUIRED TO BE FILED OR MADE PURSUANT TO  SUBDIVI-
SION (J) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART WHO WAS UNDER
A  DUTY TO ACT FOR A VENDOR, RECIPIENT OF AMUSEMENT CHARGES, OR OPERATOR
OF A HOTEL AS DESCRIBED IN SUBPARAGRAPH (B) OF PARAGRAPH THREE OF SUBDI-
VISION (A) OF SECTION ELEVEN HUNDRED THIRTY-EIGHT OF THIS  PART  MAY  BE
MADE  WITHIN SIX YEARS FROM THE LATER OF THE DUE DATE OR THE FILING DATE
OF THE QUARTERLY RETURN PERTAINING TO THE TAX LIABILITIES  AT  ISSUE  IF
THE  REQUIRED DISCLOSURE WAS NOT TIMELY FILED OR MADE. Where a purchaser
furnishes a vendor with a false or fraudulent certificate of  resale  or
other  exemption  certificate or other document with intent to evade the
tax, the tax may be assessed against such purchaser  at  any  time.  For
purposes  of  this  subdivision,  a  return  filed  before  the last day
prescribed by law or regulation for the filing  thereof  or  before  the
last day of any extension of time for the filing thereof shall be deemed
to  be  filed  on such last day. [Notwithstanding any other provision of
this article, if the time to assess additional tax would otherwise  have
expired  on  or before December nineteenth, nineteen hundred sixty-nine,
the time to assess such additional tax is hereby extended to and includ-
ing December twentieth, nineteen hundred sixty-nine, except that it  may
be  further  extended  by a taxpayer's consent in writing as provided in
subdivision (c) hereof.]
  S 11. This act shall take effect on the first  day  of  the  quarterly
period,  as described in subdivision (b) of section 1136 of the tax law,
next commencing at least ninety days after the date this act shall  have
become  a law and shall apply to quarterly periods beginning on or after
such date.