assembly Bill A6753

2013-2014 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 - In Assembly Committee


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Apr 17, 2013 referred to ways and means

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A6753 (ACTIVE) - Details

See Senate Version of this Bill:
S3047
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5100, S3985
2011-2012: A4511, A6834, S2631
2015-2016: A3488, S1782
2017-2018: A3649, S2152
2019-2020: A2555, S4157

A6753 (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, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.

A6753 (ACTIVE) - Bill Text download pdf

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

                                  6753

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             April 17, 2013
                               ___________

Introduced by M. of A. BARRON, RUSSELL, ROBINSON, ROBERTS, COOK, JAFFEE,
  GIBSON,  PEOPLES-STOKES  --  Multi-Sponsored  by  --  M. of A. CAHILL,
  HIKIND, SCARBOROUGH, SWEENEY, THIELE,  WEISENBERG  --  read  once  and
  referred to the Committee on Ways and Means

AN  ACT  to amend the tax law, in relation to requiring the commissioner
  of taxation and finance to provide  for  the  timely  payment  of  tax
  refunds to taxpayers

  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.  (A)  PROVIDE FOR THE PAYMENT BY THE DEPARTMENT OF EVERY
REFUND DUE A TAXPAYER PURSUANT TO ARTICLE  TWENTY-TWO  OF  THIS  CHAPTER
WITHIN  THIRTY  DAYS  OF THE RECEIPT BY THE DEPARTMENT OF THE TAX RETURN
CLAIMING SUCH REFUND; PROVIDED THAT, IF THE DEPARTMENT IS UNABLE TO  PAY
A  TAX REFUND BECAUSE OF A DISCREPANCY IN THE TAXPAYER'S TAX RETURN, THE
DEPARTMENT SHALL, WITHIN SUCH THIRTY DAY PERIOD, PROVIDE WRITTEN  NOTICE
TO  THE  TAXPAYER  OF  THE  SPECIFIC  DISCREPANCY  AND  A DATE WHEN SUCH
DISCREPANCY CAN BE EXPECTED TO BE RESOLVED.
  (B) UPON THE FAILURE TO PROVIDE  A  REFUND  OR  WRITTEN  NOTICE  TO  A
TAXPAYER  PURSUANT  TO PARAGRAPH (A) OF THIS SUBDIVISION, THE DEPARTMENT
SHALL PAY THE TAXPAYER INTEREST ON THE REFUND OWED  AT  A  RATE  OF  SIX
PERCENT PER ANNUM.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD07848-01-3

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