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Assembly Bill A5936

2013-2014 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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Archive: Last Bill Status - In Assembly Committee

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2013-A5936 (ACTIVE) - Details

See Senate Version of this Bill:
S2710
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1138, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8129, S4943
2015-2016: A4569, S3013
2017-2018: A3924, S561
2019-2020: S971

2013-A5936 (ACTIVE) - 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.

2013-A5936 (ACTIVE) - Bill Text download pdf 

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

                                  5936

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                              March 8, 2013
                               ___________

Introduced  by  M.  of  A.  SCHIMMINGER,  OTIS,  STECK, LUPARDO, JAFFEE,
  GABRYSZAK, MAGNARELLI -- Multi-Sponsored by -- M. of A. ABBATE,  COOK,
  RIVERA,  ROSA  --  read once and referred to the Committee on Ways and
  Means

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.
                                                           LBD06950-01-3

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