|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jan 08, 2014||referred to investigations and government operations|
|Jan 09, 2013||referred to investigations and government operations|
senate Bill S1234
Archive: Last Bill Status - In Committee
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S1234 - Details
S1234 - Summary
Creates the office of the taxpayer advocate; directs such office be in the control of the department of taxation and finance; outlines functions and duties of such office; creates mandatory reporting to the governor and legislative leaders.
S1234 - Sponsor Memo
BILL NUMBER:S1234 TITLE OF BILL: An act to amend the tax law, in relation to creating the office of the taxpayer advocate PURPOSE: To create within the Department of Taxation and Finance the Office of Taxpayer Advocate, which will assist taxpayers in resolving problems with the department, identify areas in which taxpayers have problems, and propose solutions to the practices and procedures of the department. SUMMARY OF PROVISIONS: The tax law is amended by adding two new sections 3014 and 3015. Section 3014 creates an office to be known as the "office of the taxpayer advocate" which will assist taxpayers in resolving problems with the office, identify areas in which taxpayers have problems in dealing with the department, recommend legislative action as may be appropriate to resolve problems encountered by taxpayers, and to preserve and promote the rights of the taxpayer. This taxpayer advocate shall be appointed by the governor for a term of four years and will report directly to the commissioner. Section 3015 creates taxpayer assistance orders. The taxpayer advocate may with or without a formal request from a taxpayer, issue a taxpayer
S1234 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 1234 2013-2014 Regular Sessions I N S E N A T E (PREFILED) January 9, 2013 ___________ Introduced by Sens. PERKINS, HASSELL-THOMPSON, KRUEGER -- read twice and ordered printed, and when printed to be committed to the Committee on Investigations and Government Operations AN ACT to amend the tax law, in relation to creating the office of the taxpayer advocate 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 two new sections 3014 and 3015 to read as follows: S 3014. OFFICE OF THE TAXPAYER ADVOCATE. (A) THERE SHALL BE IN THE DEPARTMENT AN OFFICE TO BE KNOWN AS THE "OFFICE OF THE TAXPAYER ADVO- CATE". SUCH OFFICE SHALL BE UNDER THE SUPERVISION AND DIRECTION OF AN OFFICIAL KNOWN AS THE "COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVO- CATE". THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL BE APPOINTED BY THE GOVERNOR AND SHALL REPORT DIRECTLY TO THE COMMISSIONER. THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL DEVOTE HIS OR HER ENTIRE TIME TO THE DUTIES OF SUCH OFFICE. (B) NO PERSON SHALL BE APPOINTED AS THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE UNLESS AT THE TIME OF SUCH PERSON'S APPOINTMENT SUCH PERSON IS A RESIDENT OF THE STATE AND IS KNOWLEDGEABLE ON THE SUBJECT OF TAXATION AND IS SKILLFUL IN MATTERS PERTAINING THERETO. ONCE APPOINTED, THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE SHALL CONTINUE IN OFFICE UNTIL THE GOVERNOR'S TERM EXPIRES AND UNTIL SUCH GOVERNOR'S SUCCESSOR HAS BEEN APPOINTED AND HAS QUALIFIED. THE TERM OF OFFICE SHALL BE AT THE PLEASURE OF THE GOVERNOR. (C) IN THE EVENT OF A VACANCY CAUSED BY THE DEATH, RESIGNATION, REMOVAL OR DISABILITY OF THE COMMISSIONER OF THE OFFICE OF THE TAXPAYER ADVOCATE, THE VACANCY SHALL BE FILLED BY THE GOVERNOR. (D) (1) THE OFFICE OF THE TAXPAYER ADVOCATE SHALL HAVE THE FOLLOWING FUNCTIONS, POWERS, AND DUTIES: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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