senate Bill S1234

2013-2014 Legislative Session

Creates the office of the taxpayer advocate

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Senate Committee


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

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Actions

view actions (2)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 08, 2014 referred to investigations and government operations
Jan 09, 2013 referred to investigations and government operations

Co-Sponsors

S1234 - Details

Law Section:
Tax Law
Laws Affected:
Add §§3014 & 3015, amd §170, Tax L
Versions Introduced in Previous Legislative Sessions:
2011-2012: S1529A
2009-2010: S1168

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

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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