senate Bill S4944

2011-2012 Legislative Session

Establishes a recordkeeping voluntary compliance program with regard to sales tax liability

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Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (3)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 04, 2012 referred to investigations and government operations
Jun 07, 2011 reported and committed to finance
May 02, 2011 referred to investigations and government operations

Votes

view votes

Jun 7, 2011 - Investigations and Government Operations committee Vote

S4944
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: Jun 7, 2011

aye wr (1)

S4944 - Details

See Assembly Version of this Bill:
A8069
Law Section:
Tax Law
Laws Affected:
Add §1135-a, amd §1138, Tax L

S4944 - Summary

Establishes a recordkeeping voluntary compliance program with regard to sales tax liability.

S4944 - Sponsor Memo

S4944 - Bill Text download pdf

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

                                  4944

                       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 establishing the recordkeep-
  ing voluntary compliance program for purposes of sales tax liability

  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 1135-a to
read as follows:
  S 1135-A. RECORDKEEPING VOLUNTARY COMPLIANCE  PROGRAM.  1.    NOTWITH-
STANDING  ANY  OTHER  PROVISION  OF  LAW TO THE CONTRARY, THERE SHALL BE
ESTABLISHED A RECORDKEEPING VOLUNTARY COMPLIANCE PROGRAM TO BE  ADMINIS-
TERED BY THE COMMISSIONER, FOR ALL ELIGIBLE TAXPAYERS.
  2. FOR PURPOSES OF THIS SECTION, AN "ELIGIBLE TAXPAYER" IS AN INDIVID-
UAL, PARTNERSHIP, ESTATE, TRUST, CORPORATION, LIMITED LIABILITY COMPANY,
JOINT  STOCK COMPANY, OR ANY OTHER COMPANY, TRUSTEE, RECEIVER, ASSIGNEE,
REFEREE, SOCIETY, ASSOCIATION, BUSINESS OR ANY OTHER PERSON  SUBJECT  TO
SALES TAX IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS CHAPTER.
  3. THE COMMISSIONER IS AUTHORIZED TO ENTER INTO A RECORDKEEPING VOLUN-
TARY  COMPLIANCE  AGREEMENT  WITH  AN ELIGIBLE TAXPAYER. A RECORDKEEPING
VOLUNTARY COMPLIANCE AGREEMENT SHALL BE IN A FORM TO BE  ESTABLISHED  BY
THE  COMMISSIONER AND INCLUDE SUCH TERMS AS THE COMMISSIONER MAY REASON-
ABLY REQUIRE TO REQUIRE THE ELIGIBLE  TAXPAYER  TO  MAINTAIN  BOOKS  AND
RECORDS IN A FORM PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE OF THIS
PART  AND  TO  COMPLY WITH THIS CHAPTER IN THE FUTURE INCLUDING, BUT NOT
LIMITED TO REQUIRING THE USE OF CERTIFIED POINT OF SALES SYSTEMS.
  S 2. Section 1138 of the tax law is amended by adding a  new  subdivi-
sion (e) to read as follows:
  (E)  NOTWITHSTANDING  ANY  OTHER  PROVISION  OF LAW TO THE CONTRARY, A
TAXPAYER THAT IS A PARTY TO A RECORDKEEPING VOLUNTARY COMPLIANCE  AGREE-
MENT PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE-A OF THIS PART SHALL

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD11114-01-1

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