senate Bill S7539

2013-2014 Legislative Session

Eliminates the one-year time requirement for aggregation payments

download bill text pdf

Sponsored By

Archive: Last Bill Status -

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

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view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
May 15, 2014 referred to investigations and government operations

S7539 - Details

Law Section:
Tax Law
Laws Affected:
Amd ยง1807, Tax L

S7539 - Summary

Eliminates the one-year time requirement for aggregation payments.

S7539 - Sponsor Memo

S7539 - 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 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


  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.


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