Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Nov 20, 2015 |
tabled vetoed memo.231 |
Nov 10, 2015 |
delivered to governor |
Jun 16, 2015 |
returned to assembly passed senate substituted for s3956b referred to rules delivered to senate passed assembly |
Jun 15, 2015 |
ordered to third reading rules cal.349 rules report cal.349 reported |
Jun 10, 2015 |
amend and recommit to rules 5359b |
Jun 09, 2015 |
reported referred to rules |
May 27, 2015 |
print number 5359a |
May 27, 2015 |
amend and recommit to ways and means |
Feb 18, 2015 |
referred to ways and means |
Assembly Bill A5359
Vetoed By Governor2015-2016 Legislative Session
Sponsored By
MAGNARELLI
Archive: Last Bill Status - Vetoed by Governor
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Vetoed By Governor
- Signed By Governor
Actions
Votes
Bill Amendments
co-Sponsors
Carmen E. Arroyo
Albert A. Stirpe
William Colton
Walter T. Mosley
multi-Sponsors
Peter Abbate
Edward Braunstein
William Magee
Jose Rivera
2015-A5359 - Details
- See Senate Version of this Bill:
- S3956
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-A5359 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5359 2015-2016 Regular Sessions I N A S S E M B L Y February 18, 2015 ___________ Introduced by M. of A. MAGNARELLI -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to procedures involving taxpay- er interviews THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (c) of section 3006 of the tax law, as added by chapter 770 of the laws of 1992, is amended to read as follows: (c) Representatives holding power of attorney. Any attorney, certified public accountant, an enrolled agent, or any other person permitted to represent the taxpayer who is not disbarred or suspended from practice and who has a written power of attorney executed by the taxpayer, may be authorized by such taxpayer to represent the taxpayer in any interview described in subdivision (a) of this section. An officer or employee of the division may not require a taxpayer to accompany the representative in the absence of a subpoena to examine and inspect the taxpayer or the taxpayer's books, records or other papers. [Such an officer or employee, with the consent of the immediate supervisor of such officer or employ- ee, may notify the taxpayer directly that such officer or employee believes such representative is responsible for unreasonable delay or hindrance of a division of taxation examination or investigation of the taxpayer.] WITHOUT THE PRIOR CONSENT OF THE TAXPAYER GIVEN DIRECTLY TO THE COMMISSIONER OR THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION, THE COMMISSIONER MAY NOT COMMUNICATE OTHER THAN IN WRITING WITH A COPY TO THE HOLDER OF THE POWER OF ATTORNEY, BY TELEPHONE OR IN PERSON, WITH A TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY UNPAID TAX IF THE COMMISSIONER KNOWS THE TAXPAYER IS REPRESENTED BY ANY PERSON AUTHORIZED TO PRACTICE BEFORE THE INTERNAL REVENUE SERVICE WITH RESPECT TO SUCH UNPAID TAX AND HAS KNOWLEDGE OF, OR CAN READILY ASCERTAIN, SUCH PERSON'S NAME AND ADDRESS, UNLESS SUCH PERSON FAILS TO RESPOND WITHIN A REASONABLE PERIOD OF TIME TO COMMUNICATION FROM THE COMMISSIONER OR UNLESS SUCH PERSON CONSENTS TO DIRECT COMMUNICATION WITH THE TAXPAYER. S 2. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
co-Sponsors
Carmen E. Arroyo
Albert A. Stirpe
William Colton
Walter T. Mosley
multi-Sponsors
Peter Abbate
Edward Braunstein
William Magee
Jose Rivera
2015-A5359A - Details
- See Senate Version of this Bill:
- S3956
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-A5359A - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5359--A 2015-2016 Regular Sessions I N A S S E M B L Y February 18, 2015 ___________ Introduced by M. of A. MAGNARELLI, ARROYO, STIRPE, COLTON, MOSLEY, CRES- PO, ROBERTS, GOTTFRIED, HEVESI, SKOUFIS -- Multi-Sponsored by -- M. of A. ABBATE, BRAUNSTEIN, MAGEE, RIVERA, ROBINSON, SIMON, THIELE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee AN ACT to amend the tax law, in relation to procedures involving taxpay- er interviews THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 2 of subdivision (b) of section 3006 of the tax law, as added by chapter 770 of the laws of 1992, is amended to read as follows: (2) Right of consultation. If the taxpayer clearly states to an offi- cer or employee of the division of taxation at any time during the interview (other than an interview initiated by a subpoena to examine and inspect witnesses or books, records or other papers) that the taxpayer wishes to consult with an attorney, certified public account- ant, ENROLLED AGENT, or any other person permitted to represent the taxpayer, such officer or employee shall suspend such interview regard- less of whether the taxpayer may have answered one or more questions. S 2. Subdivision (c) of section 3006 of the tax law, as added by chap- ter 770 of the laws of 1992, is amended to read as follows: (c) Representatives holding power of attorney. (1) COMMUNICATION WITH THE TAXPAYER. IF A TAXPAYER HAS A POWER OF ATTORNEY FILED WITH THE DEPARTMENT, AN OFFICER OR EMPLOYEE OF THE DEPARTMENT MAY NOT COMMUNICATE WITH THE TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY UNPAID TAX, OTHER THAN IN WRITING WITH A COPY TO THE HOLDER OF THE POWER OF ATTOR- NEY, BY TELEPHONE OR IN PERSON WITHOUT THE PRIOR CONSENT OF THE TAXPAY- ER, OR THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION BEING GIVEN DIRECTLY TO THE DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE KNOWS THE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06534-03-5
co-Sponsors
Carmen E. Arroyo
Albert A. Stirpe
William Colton
Walter T. Mosley
multi-Sponsors
Peter Abbate
Edward Braunstein
William Magee
Jose Rivera
2015-A5359B (ACTIVE) - Details
- See Senate Version of this Bill:
- S3956
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-A5359B (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 5359--B 2015-2016 Regular Sessions I N A S S E M B L Y February 18, 2015 ___________ Introduced by M. of A. MAGNARELLI, ARROYO, STIRPE, COLTON, MOSLEY, CRES- PO, ROBERTS, GOTTFRIED, HEVESI, SKOUFIS -- Multi-Sponsored by -- M. of A. ABBATE, BRAUNSTEIN, MAGEE, RIVERA, ROBINSON, SIMON, THIELE -- read once and referred to the Committee on Ways and Means -- committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee -- reported and referred to the Committee on Rules -- Rules Committee discharged, bill amended, ordered reprinted as amended and recommitted to the Committee on Rules AN ACT to amend the tax law, in relation to procedures involving taxpay- er interviews THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Paragraph 2 of subdivision (b) of section 3006 of the tax law, as added by chapter 770 of the laws of 1992, is amended to read as follows: (2) Right of consultation. If the taxpayer clearly states to an offi- cer or employee of the division of taxation at any time during the interview (other than an interview initiated by a subpoena to examine and inspect witnesses or books, records or other papers) that the taxpayer wishes to consult with an attorney, certified public account- ant, ENROLLED AGENT, or any other person permitted to represent the taxpayer, such officer or employee shall suspend such interview regard- less of whether the taxpayer may have answered one or more questions. S 2. Subdivision (c) of section 3006 of the tax law, as added by chap- ter 770 of the laws of 1992, is amended to read as follows: (c) Representatives holding power of attorney. (1) COMMUNICATION WITH THE TAXPAYER. IF A TAXPAYER HAS A POWER OF ATTORNEY FILED WITH THE DEPARTMENT, AN OFFICER OR EMPLOYEE OF THE DEPARTMENT MAY NOT COMMUNICATE WITH THE TAXPAYER IN CONNECTION WITH THE COLLECTION OF ANY UNPAID TAX, OTHER THAN IN WRITING WITH A COPY TO THE HOLDER OF THE POWER OF ATTORNEY OR AFTER THE EXPRESS PERMISSION OF A COURT OF COMPETENT JURISDICTION HAS EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06534-06-5
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