senate Bill S4943

2011-2012 Legislative Session

When external indices are utilized to determine sales and use tax due, requires such indices to reflect local economic conditions

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Sponsored By

Archive: Last Bill Status - Passed Senate


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

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Actions

view actions (17)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 15, 2012 referred to ways and means
delivered to assembly
passed senate
May 14, 2012 advanced to third reading
May 09, 2012 2nd report cal.
May 08, 2012 1st report cal.731
Apr 18, 2012 reported and committed to finance
Jan 04, 2012 referred to investigations and government operations
returned to senate
died in assembly
Jun 16, 2011 referred to ways and means
delivered to assembly
passed senate
Jun 14, 2011 ordered to third reading cal.1242
Jun 13, 2011 committee discharged and committed to rules
Jun 07, 2011 reported and committed to finance
May 02, 2011 referred to investigations and government operations

Votes

view votes

May 8, 2012 - Finance committee Vote

S4943
26
2
committee
26
Aye
2
Nay
7
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Finance committee vote details

Apr 18, 2012 - Investigations and Government Operations committee Vote

S4943
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Apr 18, 2012

aye wr (2)

Jun 14, 2011 - Rules committee Vote

S4943
20
2
committee
20
Aye
2
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Rules committee vote details

Jun 7, 2011 - Investigations and Government Operations committee Vote

S4943
6
0
committee
6
Aye
0
Nay
2
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Jun 7, 2011

aye wr (2)

Co-Sponsors

S4943 - Details

See Assembly Version of this Bill:
A8129
Law Section:
Tax Law
Laws Affected:
Amd ยง1138, Tax L

S4943 - Summary

Requires the commissioner of taxation and finance, when using external indices to determine sales and compensating use tax due because of failure to file a return or filing of an incorrect return, to use external indices which reflect local economic conditions.

S4943 - Sponsor Memo

S4943 - Bill Text download pdf

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

                                  4943

                       2011-2012 Regular Sessions

                            I N  S E N A T E

                               May 2, 2011
                               ___________

Introduced  by  Sen.  YOUNG  -- 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 determination  of  sales
  and compensating use taxes due

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

  Section 1. Subdivision (a) of section 1138 of the tax law  is  amended
by adding a new paragraph 5 to read as follows:
  (5)  WHENEVER  A RETURN REQUIRED BY THIS ARTICLE IS NOT FILED, OR IF A
RETURN WHEN FILED IS INCORRECT OR INSUFFICIENT, AND THE  AMOUNT  OF  TAX
DUE  IS  DETERMINED  BY THE COMMISSIONER FROM SUCH INFORMATION AS MAY BE
AVAILABLE PURSUANT TO PARAGRAPH ONE OF THIS SUBDIVISION, ANY    EXTERNAL
INDICES  USED  TO  ESTIMATE THE TAX DUE SHALL REFLECT THE LOCAL ECONOMIC
CONDITIONS.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11110-01-1

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