Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jan 06, 2016 |
referred to ways and means |
Feb 03, 2015 |
referred to ways and means |
Assembly Bill A4520
2015-2016 Legislative Session
Sponsored By
SCHIMMINGER
Archive: Last Bill Status - In Assembly Committee
- Introduced
-
- In Committee Assembly
- In Committee Senate
-
- On Floor Calendar Assembly
- On Floor Calendar Senate
-
- Passed Assembly
- Passed Senate
- Delivered to Governor
- Signed By Governor
Actions
co-Sponsors
Kenneth Zebrowski
Phil Steck
Ellen C. Jaffee
Mickey Kearns
multi-Sponsors
Vivian Cook
Deborah Glick
William Magee
John T. McDonald III
2015-A4520 (ACTIVE) - Details
2015-A4520 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 4520 2015-2016 Regular Sessions I N A S S E M B L Y February 3, 2015 ___________ Introduced by M. of A. SCHIMMINGER, ZEBROWSKI, STECK, JAFFEE, KEARNS -- Multi-Sponsored by -- M. of A. COOK, GLICK, MAGEE, McDONALD, RIVERA, SCHIMEL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to establishing the recordkeep- ing voluntary compliance program for purposes of sales tax liability THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. The tax law is amended by adding a new section 1135-a to read as follows: S 1135-A. RECORDKEEPING VOLUNTARY COMPLIANCE PROGRAM. 1. NOTWITH- STANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, THERE SHALL BE ESTABLISHED A RECORDKEEPING VOLUNTARY COMPLIANCE PROGRAM TO BE ADMINIS- TERED BY THE COMMISSIONER, FOR ALL ELIGIBLE TAXPAYERS. 2. FOR PURPOSES OF THIS SECTION, AN "ELIGIBLE TAXPAYER" IS AN INDIVID- UAL, PARTNERSHIP, ESTATE, TRUST, CORPORATION, LIMITED LIABILITY COMPANY, JOINT STOCK COMPANY, OR ANY OTHER COMPANY, TRUSTEE, RECEIVER, ASSIGNEE, REFEREE, SOCIETY, ASSOCIATION, BUSINESS OR ANY OTHER PERSON SUBJECT TO SALES TAX IMPOSED BY OR PURSUANT TO THE AUTHORITY OF THIS CHAPTER. 3. THE COMMISSIONER IS AUTHORIZED TO ENTER INTO A RECORDKEEPING VOLUN- TARY COMPLIANCE AGREEMENT WITH AN ELIGIBLE TAXPAYER. A RECORDKEEPING VOLUNTARY COMPLIANCE AGREEMENT SHALL BE IN A FORM TO BE ESTABLISHED BY THE COMMISSIONER AND INCLUDE SUCH TERMS AS THE COMMISSIONER MAY REASON- ABLY REQUIRE TO REQUIRE THE ELIGIBLE TAXPAYER TO MAINTAIN BOOKS AND RECORDS IN A FORM PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE OF THIS PART AND TO COMPLY WITH THIS CHAPTER IN THE FUTURE INCLUDING, BUT NOT LIMITED TO REQUIRING THE USE OF CERTIFIED POINT OF SALES SYSTEMS. S 2. Section 1138 of the tax law is amended by adding a new subdivi- sion (e) to read as follows: (E) NOTWITHSTANDING ANY OTHER PROVISION OF LAW TO THE CONTRARY, A TAXPAYER THAT IS A PARTY TO A RECORDKEEPING VOLUNTARY COMPLIANCE AGREE- MENT PURSUANT TO SECTION ELEVEN HUNDRED THIRTY-FIVE-A OF THIS PART SHALL EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06027-01-5
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