senate Bill S7382

Vetoed By Governor
2013-2014 Legislative Session

Relates to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings

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Archive: Last Bill Status -

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

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view actions (12)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Dec 17, 2014 vetoed memo.567
Dec 05, 2014 delivered to governor
Jun 19, 2014 returned to senate
passed assembly
ordered to third reading rules cal.572
substituted for a10059
Jun 17, 2014 referred to ways and means
delivered to assembly
passed senate
ordered to third reading cal.1476
committee discharged and committed to rules
May 14, 2014 referred to investigations and government operations

S7382 - Details

See Assembly Version of this Bill:
Law Section:

S7382 - Summary

Relates to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings.

S7382 - Sponsor Memo

S7382 - Bill Text download pdf

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


                            I N  S E N A T E

                              May 14, 2014

Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations

AN ACT in relation to the meaning of the term "equipment"  for  purposes
  of department of taxation and finance audit or enforcement proceedings


  Section 1. For the purposes of this act, the  term  "equipment"  shall
mean a machine or system, and any part or subassembly thereof.
  S  2. Equipment shall be considered to be "directly and predominantly"
used, as such term is used in clause (i) of paragraph 1  of  subdivision
(z)  of  section  1115 of the tax law, as repealed by section 30 of part
S-1 of chapter 57 of the laws of 2009 and last amended by section 17  of
part  CC  of  chapter  85  of  the laws of 2002, for the purposes of any
department of taxation and finance audit or enforcement  proceeding,  or
any  other  administrative  matter  or  proceeding  of  such department,
involving the interpretation, enforcement,  or  administration  of  such
provision  of the tax law, when such equipment was received, inventoried
or organized, and then prepared  for  distribution  at  an  empire  zone
location  by  the  qualified  empire  zone  enterprise operating at such
location, provided that such equipment, upon distribution,  is  stocked,
repaired, cleaned or otherwise handled for the purpose of maintenance or
upkeep  by  employees  of  such  qualified  empire zone enterprise whose
duties related to such service work originate from,  and  terminate  at,
the same empire zone location.
  S  3.  Notwithstanding sections 2006, 2012, 2014, 2016 and 2018 of the
tax law, part 3000 of the tax appeals tribunal  rules  of  practice  and
procedure,  or  any  determination  of  the division of tax appeals, the
division of tax appeals shall accept a petition from any person or enti-
ty that contests a determination or decision  of  the  division  of  tax
appeals related to the interpretation of the term "directly and predomi-
nantly",  as  such term is used in the section of the tax law referenced
in section two of this act, provided that such original determination or
decision of the division of tax appeals was contrary to  the  definition

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


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