senate Bill S3946

Signed By Governor
2011-2012 Legislative Session

Establishes a 20 year time limit to collect tax liability

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Archive: Last Bill Status Via A7238 - Signed by Governor


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

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Actions

view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 17, 2011 signed chap.432
Aug 05, 2011 delivered to governor
Jun 13, 2011 returned to assembly
passed senate
3rd reading cal.962
substituted for s3946
Jun 13, 2011 substituted by a7238
Jun 07, 2011 advanced to third reading
Jun 06, 2011 2nd report cal.
Jun 02, 2011 1st report cal.962
May 24, 2011 reported and committed to finance
Mar 10, 2011 referred to investigations and government operations

Votes

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Jun 2, 2011 - Finance committee Vote

S3946
29
1
committee
29
Aye
1
Nay
3
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show Finance committee vote details

May 24, 2011 - Investigations and Government Operations committee Vote

S3946
7
0
committee
7
Aye
0
Nay
1
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: May 24, 2011

aye wr (1)

S3946 - Details

See Assembly Version of this Bill:
A7238
Law Section:
Tax Law
Laws Affected:
Add §174-b, Tax L

S3946 - Summary

Establishes a 20 year time limit to collect tax liability; 20 years from the first date the commissioner of tax could file a warrant for liability; first date a warrant could be filed is the last day specified for payment by notice and demand issued for the tax liability where there is no right to a hearing with respect to such notice and demand.

S3946 - Sponsor Memo

S3946 - Bill Text download pdf

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

                                  3946

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                             March 10, 2011
                               ___________

Introduced by Sen. DeFRANCISCO -- (at request of the Department of Taxa-
  tion  and Finance) -- read twice and ordered printed, and when printed
  to be committed to the  Committee  on  Investigations  and  Government
  Operations

AN  ACT  to  amend  the tax law, in relation to providing a limit on the
  time to collect tax liabilities

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

  Section  1.  The  tax  law is amended by adding a new section 174-b to
read as follows:
  S 174-B. LIMITATION ON THE  TIME  TO  COLLECT  TAX  LIABILITIES.    1.
NOTWITHSTANDING  ANY  PROVISION  OF  LAW  TO  THE CONTRARY AND EXCEPT AS
OTHERWISE PROVIDED IN  THIS  SECTION,  A  TAX  LIABILITY  SHALL  NOT  BE
ENFORCEABLE  AND  EVERY TAX LIABILITY SHALL BE EXTINGUISHED AFTER TWENTY
YEARS FROM THE FIRST DATE A WARRANT COULD BE FILED BY THE  COMMISSIONER,
WITHOUT REGARD TO WHETHER THE WARRANT IS FILED. THE FIRST DATE A WARRANT
COULD BE FILED MEANS THE DAY AFTER THE LAST DAY SPECIFIED FOR PAYMENT BY
THE  NOTICE  AND  DEMAND  ISSUED FOR THE TAX LIABILITY WHERE THERE IS NO
RIGHT TO A HEARING WITH RESPECT TO SUCH NOTICE AND DEMAND. THE FIRST DAY
A  WARRANT  COULD  BE  FILED  SHALL  BE  DETERMINED  WITHOUT  REGARD  TO
SUBSECTION  (C)  OF  SECTION  SIX  HUNDRED  NINETY  OR SUBSECTION (C) OF
SECTION ONE THOUSAND NINETY OF THIS  CHAPTER,  UNLESS  THE  COMMISSIONER
ASSESSES THE LIABILITY UNDER EITHER SUCH SUBSECTION (C). WHEN THERE IS A
RIGHT TO A HEARING WITH RESPECT TO A NOTICE AND DEMAND FOR A TAX LIABIL-
ITY, THE FIRST DATE A WARRANT COULD BE FILED MEANS THE DAY THAT OPPORTU-
NITY FOR A HEARING OR REVIEW HAS BEEN EXHAUSTED.
  2.  THIS  SECTION  SHALL  APPLY TO ANY TAX THAT IS ADMINISTERED BY THE
COMMISSIONER. ANY REFERENCE TO "TAX" IN THIS  SECTION  SHALL  BE  DEEMED
ALSO  TO REFER TO SPECIAL ASSESSMENTS, FEES, INTEREST, ADDITIONS TO TAX,
PENALTIES AND OTHER IMPOSITIONS THAT ARE ADMINISTERED BY THE COMMISSION-
ER.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09470-01-1

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