senate Bill S6349

Vetoed By Governor
2013-2014 Legislative Session

Authorizes the New York city commissioner of finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes

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Archive: Last Bill Status Via A364 - Vetoed by Governor


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

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Actions

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Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 17, 2014 tabled
vetoed memo.526
Dec 05, 2014 delivered to governor
Jun 16, 2014 returned to assembly
passed senate
3rd reading cal.1397
substituted for s6349
Jun 16, 2014 substituted by a364
ordered to third reading cal.1397
committee discharged and committed to rules
Mar 04, 2014 reported and committed to finance
Jan 17, 2014 referred to cities

Votes

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Jun 16, 2014 - Rules committee Vote

S6349
21
0
committee
21
Aye
0
Nay
2
Aye with Reservations
0
Absent
2
Excused
0
Abstained
show Rules committee vote details

Mar 4, 2014 - Cities committee Vote

S6349
5
0
committee
5
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Cities committee vote details

Cities Committee Vote: Mar 4, 2014

S6349 - Bill Details

See Assembly Version of this Bill:
A364
Law Section:
New York City Administrative Code
Laws Affected:
Amd ยง11-1308, NYC Ad Cd
Versions Introduced in Previous Legislative Sessions:
2011-2012: A1803
2009-2010: A2792

S6349 - Bill Texts

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Authorizes the New York city commissioner of finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes.

view sponsor memo
BILL NUMBER:S6349

TITLE OF BILL: An act to amend the administrative code of the city of
New York, in relation to authorizing the payment of rewards in
connection with the enforcement of the cigarette tax

PURPOSE: To curb cigarette tax evasion by allowing the New York City
Department of Finance to provide suitable rewards to those providing
information leading to violations of the tax on cigarettes.

SUMMARY OF PROVISIONS: Section 1 of the bill amends Section 11-1308 of
the Administrative Code of the City of New York to add a new
subdivision 12 authorizing the Commissioner of Finance to approve
suitable rewards for information that leads to the detection of
violations of the tax on cigarettes authorized by Chapter 13 of title
11 of the administrative code.

Such rewards are to be payable from amounts (exclusive of interest)
collected by the Department of Finance in connection with enforcement
of Chapter 13 and Sections 11-4007, 114008, 11-4009, 11-4012 and
11-4021 of title 11 by reason of the information provided. Section 1
further provides that, in general, a suitable reward will not exceed
fifteen percent of amounts collected (other than interest) based on
the information provided.

JUSTIFICATION: This bill enhances the New York City Department of
Finance's ability to collect the City's cigarette tax. The unlawful
sale of untaxed cigarettes has become a serious problem in New York
City and across the state. The increase in the New York State and New
York City cigarette taxes have led to increased efforts to avoid
payment of the City cigarette tax on sales of cigarettes in New York
City. Enabling the Department of Finance to reward individuals who
provide information that leads to the detection of violations of the
City's cigarette tax would be a valuable enforcement tool. Increased
detection of City cigarette tax avoidance would also bolster New York
State cigarette and sales tax collections.

LEGISLATIVE HISTORY: 2011-12- A.1803- Held for consideration in Ways
and Means. 2009-10- A.2792 - Referred to Ways and Means/S.2322-
Advanced to 3rd Reading 2007-08- A.7323 - Referred to cities/S.739-
Passed Senate.

FISCAL IMPLICATIONS: To be determined

EFFECTIVE DATE: This act shall take effect immediately

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

                                  6349

                            I N  S E N A T E

                            January 17, 2014
                               ___________

Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Cities

AN ACT to amend the administrative code of the  city  of  New  York,  in
  relation  to authorizing the payment of rewards in connection with the
  enforcement of the cigarette tax

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section 11-1308 of the administrative code of the city of
New York is amended by adding a new subdivision 12 to read as follows:
  12. IN HIS OR HER SOLE DISCRETION, TO APPROVE A REWARD, IN A  SUITABLE
AMOUNT, FOR INFORMATION THAT LEADS TO (I) THE DETECTION OF UNDERPAYMENTS
OF  TAX  OR  FEES  REQUIRED  TO  BE  PAID  UNDER  THIS CHAPTER, (II) THE
DETECTION OF, AND ASSESSMENT  OF  PENALTIES  ON,  PERSONS  VIOLATING  OR
CONSPIRING TO VIOLATE ANY PROVISION OF THIS CHAPTER, (III) THE DETECTION
AND  CONVICTION  UNDER  CHAPTER FORTY OF THIS TITLE OF PERSONS GUILTY OF
VIOLATING OR CONSPIRING TO VIOLATE ANY PROVISIONS OF THIS CHAPTER,  (IV)
A  SEIZURE  AND  FORFEITURE  OF CIGARETTES UNDER SECTION 11-4021 OF THIS
TITLE, OR (V) A SUSPENSION OR REVOCATION OF A LICENSE ISSUED UNDER  THIS
CHAPTER.  THE REWARDS PROVIDED FOR BY THIS SUBDIVISION WILL BE PAID FROM
THE PROCEEDS OF AMOUNTS (OTHER THAN INTEREST)  COLLECTED  IN  CONNECTION
WITH  THE  ADMINISTRATION OF THIS CHAPTER AND SECTIONS 11-4007, 11-4008,
11-4009, 11-4012 AND 11-4021 OF THIS TITLE BY REASON OF THE  INFORMATION
PROVIDED.  FOR  PURPOSES OF THIS SUBDIVISION, PROCEEDS OF AMOUNTS (OTHER
THAN INTEREST) COLLECTED IN CONNECTION WITH THE ADMINISTRATION  OF  THIS
CHAPTER  AND  SECTIONS 11-4007, 11-4008, 11-4009, 11-4012 AND 11-4021 OF
THIS TITLE BECAUSE OF THE INFORMATION PROVIDED INCLUDE  BOTH  ADDITIONAL
AMOUNTS COLLECTED AND AMOUNTS COLLECTED PRIOR TO RECEIPT OF THE INFORMA-
TION  IF  THE INFORMATION LEADS TO THE DENIAL OF A CLAIM FOR REFUND THAT
OTHERWISE WOULD HAVE BEEN PAID. A "SUITABLE AMOUNT" FOR PURPOSES OF THIS
SUBDIVISION WILL DEPEND ON THE FACTS AND  CIRCUMSTANCES,  BUT  GENERALLY
WILL  NOT  EXCEED  FIFTEEN  PERCENT  OF THE AMOUNT (OTHER THAN INTEREST)
COLLECTED BY REASON OF THE INFORMATION PROVIDED.
  S 2. This act shall take effect immediately.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01170-01-3

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