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Assembly Bill A4569

2015-2016 Legislative Session

When external indices are utilized to determine sales and use tax due, requires such indices to reflect local economic conditions

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Archive: Last Bill Status - In Assembly Committee

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2015-A4569 (ACTIVE) - Details

See Senate Version of this Bill:
S3013
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd ยง1138, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: A8129, S4943
2013-2014: A5936, S2710
2017-2018: A3924, S561
2019-2020: S971

2015-A4569 (ACTIVE) - Summary

Requires the commissioner of taxation and finance, when using external indices to determine sales and compensating use tax due because of failure to file a return or filing of an incorrect return, to use external indices which reflect local economic conditions.

2015-A4569 (ACTIVE) - Bill Text download pdf 

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

                                  4569

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            February 3, 2015
                               ___________

Introduced  by  M.  of  A.  SCHIMMINGER,  OTIS,  STECK, LUPARDO, JAFFEE,
  MAGNARELLI -- Multi-Sponsored by -- M. of A. ABBATE, COOK,  RIVERA  --
  read once and referred to the Committee on Ways and Means

AN  ACT  to amend the tax law, in relation to the determination of sales
  and compensating use taxes due

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

  Section  1.  Subdivision (a) of section 1138 of the tax law is amended
by adding a new paragraph 5 to read as follows:
  (5) WHENEVER A RETURN REQUIRED BY THIS ARTICLE IS NOT FILED, OR  IF  A
RETURN  WHEN  FILED  IS INCORRECT OR INSUFFICIENT, AND THE AMOUNT OF TAX
DUE IS DETERMINED BY THE COMMISSIONER FROM SUCH INFORMATION  AS  MAY  BE
AVAILABLE  PURSUANT  TO PARAGRAPH ONE OF THIS SUBDIVISION, ANY  EXTERNAL
INDICES USED TO ESTIMATE THE TAX DUE SHALL REFLECT  THE  LOCAL  ECONOMIC
CONDITIONS.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06031-01-5

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