S T A T E O F N E W Y O R K
________________________________________________________________________
7091
2011-2012 Regular Sessions
I N A S S E M B L Y
April 12, 2011
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Introduced by M. of A. J. MILLER, MONTESANO -- Multi-Sponsored by -- M.
of A. BARCLAY, HAWLEY, OAKS, THIELE -- read once and referred to the
Committee on Ways and Means
AN ACT to amend the tax law, in relation to authorizing the offset of
debts to the state against obligations of the state
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 171 of the tax law is amended by adding a new
subdivision twenty-ninth to read as follows:
TWENTY-NINTH. ESTABLISH BY RULES AND REGULATIONS A PROCEDURE WHEREBY
ANY PERSON OBLIGATED TO MAKE PAYMENT TO ANY STATE AGENCY, AS DEFINED IN
SECTION ONE HUNDRED SEVENTY-ONE-F OF THIS ARTICLE, MAY SET OFF AGAINST
SUCH PAYMENT THE AMOUNT OF ANY DEBT OWED BY A STATE AGENCY, AS HEREIN
DEFINED, TO SUCH PERSON.
S 2. This act shall take effect on the one hundred eightieth day after
it shall have become a law; provided that the commissioner of taxation
and finance is authorized to promulgate any and all rules and regu-
lations and take any other measures necessary to implement this act on
its effective date on or before such date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD08179-01-1