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Assembly Bill A4510

2011-2012 Legislative Session

Requires the commissioner of taxation and finance to provide for the payment of refunds within 30 days of the receipt of a tax return

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Archive: Last Bill Status - Stricken

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2011-A4510 (ACTIVE) - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง688, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A10087
2013-2014: A5428
2015-2016: A3244
2017-2018: A2200

2011-A4510 (ACTIVE) - Summary

Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return.

2011-A4510 (ACTIVE) - Bill Text download pdf 

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

                                  4510

                       2011-2012 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2011
                               ___________

Introduced by M. of A. TOWNS, COOK, MILLMAN, ROBINSON -- Multi-Sponsored
  by  --  M. of A.  REILLY -- read once and referred to the Committee on
  Ways and Means

AN ACT to amend the tax law, in relation to the payment of  interest  on
  overpayments

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

  Section 1.  Subsection (c) of section 688 of the tax law,  as  amended
by chapter 377 of the laws of 1999, is amended to read as follows:
  (c)  Income  tax  refund  within [forty-five] THIRTY days of claim for
overpayment.--If any overpayment of tax imposed by this article is cred-
ited or refunded within [forty-five] THIRTY days after  [the  last  date
prescribed  (or permitted by extension of time) for filing the return of
such tax on which such overpayment was claimed or within forty-five days
after] such return was filed, [whichever is later,] or within six months
after a demand is filed pursuant to paragraph six of subsection  (b)  of
section  six  hundred  fifty-one  of  this chapter, no interest shall be
allowed under this section on any such  overpayment.  In  regard  to  an
amended return claiming such overpayment or a claim for credit or refund
on  which  such overpayment was claimed, if such overpayment is refunded
within [forty-five] THIRTY days of filing such return or such claim,  no
interest  shall  be  allowed  from the date such return or such claim is
filed  until  the  day  the  refund  is  made.  [For  purposes  of  this
subsection,  any  amended  return  or  claim  for credit or refund filed
before the last day prescribed (or permitted by extension of  time)  for
the  filing  of  the  return of tax for such year shall be considered as
filed on such last day.]
  S 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after January 1, 2010.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD04843-01-1

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