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Senate Bill S7539

2013-2014 Legislative Session

Eliminates the one-year time requirement for aggregation payments

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Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations Committee

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2013-S7539 (ACTIVE) - Details

Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง1807, Tax L
Versions Introduced in Other Legislative Sessions:
2015-2016: S108
2017-2018: S92
2019-2020: S435

2013-S7539 (ACTIVE) - Summary

Eliminates the one-year time requirement for aggregation payments.

2013-S7539 (ACTIVE) - Sponsor Memo

2013-S7539 (ACTIVE) - Bill Text download pdf 

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

                                  7539

                            I N  S E N A T E

                              May 15, 2014
                               ___________

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

AN ACT to amend the tax law, in relation  to  eliminating  the  one-year
  time requirement for aggregation payments

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

  Section 1. Section 1807 of the tax law, as amended  by  section  5  of
subpart  A  of  part  S of chapter 57 of the laws of 2010, is amended to
read as follows:
  S 1807. Aggregation. For purposes of this article,  the  payments  due
and not paid under a single article of this chapter pursuant to a common
scheme or plan or due and not paid, [within one year,] may be charged in
a  single  count,  and  the  amount of underpaid tax liability incurred,
within one year, may be aggregated in a single count.
  S 2. This act shall take effect on the first of January next  succeed-
ing the date upon which it shall have become a law.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD15170-01-4

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