| Date of Action |
Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|---|---|
| Jan 06, 2016 |
referred to cities |
| Feb 17, 2015 |
referred to cities |
Senate Bill S3706
2015-2016 Legislative Session
Sponsored By
(R, C) 24th Senate District
Archive: Last Bill Status - In Senate Committee Cities Committee
Actions
2015-S3706 (ACTIVE) - Details
2015-S3706 (ACTIVE) - Sponsor Memo
BILL NUMBER:S3706
TITLE OF BILL: An act to amend the administrative code of the city of
New York, in relation to authorizing the payment of rewards in
connection with the enforcement of the cigarette tax
PURPOSE:
To curb cigarette tax evasion by allowing the New York City Department
of Finance to provide suitable rewards to those providing information
leading to violations of the tax on cigarettes.
SUMMARY OF PROVISIONS:
Section 1 of the bill amends Section 11-1308 of the Administrative
Code of the City of New York to add a new subdivision 12 authorizing
the Commissioner of Finance to approve suitable rewards for
information that leads to the detection of violations of the tax on
cigarettes authorized by Chapter 13 of title ii of the administrative
code.
Such rewards are to be payable from amounts (exclusive of interest)
collected by the Department of Finance in connection with enforcement
of Chapter 13 and Sections 11-4007, 114008, 11-4009, 11-4012 and
11-4021 of title 11 by reason of the information provided. Section 1
further provides that, in general, a suitable reward will not exceed
2015-S3706 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K
________________________________________________________________________
3706
2015-2016 Regular Sessions
I N S E N A T E
February 17, 2015
___________
Introduced by Sen. LANZA -- read twice and ordered printed, and when
printed to be committed to the Committee on Cities
AN ACT to amend the administrative code of the city of New York, in
relation to authorizing the payment of rewards in connection with the
enforcement of the cigarette tax
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 11-1308 of the administrative code of the city of
New York is amended by adding a new subdivision 12 to read as follows:
12. IN HIS OR HER SOLE DISCRETION, TO APPROVE A REWARD, IN A SUITABLE
AMOUNT, FOR INFORMATION THAT LEADS TO (I) THE DETECTION OF UNDERPAYMENTS
OF TAX OR FEES REQUIRED TO BE PAID UNDER THIS CHAPTER, (II) THE
DETECTION OF AND ASSESSMENT OF PENALTIES ON PERSONS VIOLATING OR
CONSPIRING TO VIOLATE ANY PROVISION OF THIS CHAPTER, (III) THE DETECTION
AND CONVICTION UNDER CHAPTER FORTY OF THIS TITLE OF PERSONS GUILTY OF
VIOLATING OR CONSPIRING TO VIOLATE ANY PROVISIONS OF THIS CHAPTER, (IV)
A SEIZURE AND FORFEITURE OF CIGARETTES UNDER SECTION 11-4021 OF THIS
TITLE, OR (V) A SUSPENSION OR REVOCATION OF A LICENSE ISSUED UNDER THIS
CHAPTER. THE REWARDS PROVIDED FOR BY THIS SUBDIVISION WILL BE PAID FROM
THE PROCEEDS OF AMOUNTS (OTHER THAN INTEREST) COLLECTED IN CONNECTION
WITH THE ADMINISTRATION OF THIS CHAPTER AND SECTIONS 11-4007, 11-4008,
11-4009, 11-4012 AND 11-4021 OF THIS TITLE BY REASON OF THE INFORMATION
PROVIDED. FOR PURPOSES OF THIS SUBDIVISION, PROCEEDS OF AMOUNTS (OTHER
THAN INTEREST) COLLECTED IN CONNECTION WITH THE ADMINISTRATION OF THIS
CHAPTER AND SECTIONS 11-4007, 11-4008, 11-4009, 11-4012 AND 11-4021 OF
THIS TITLE BECAUSE OF THE INFORMATION PROVIDED INCLUDE BOTH ADDITIONAL
AMOUNTS COLLECTED AND AMOUNTS COLLECTED PRIOR TO RECEIPT OF THE INFORMA-
TION IF THE INFORMATION LEADS TO THE DENIAL OF A CLAIM FOR REFUND THAT
OTHERWISE WOULD HAVE BEEN PAID. A "SUITABLE AMOUNT" FOR PURPOSES OF THIS
SUBDIVISION WILL DEPEND ON THE FACTS AND CIRCUMSTANCES, BUT GENERALLY
WILL NOT EXCEED FIFTEEN PERCENT OF THE AMOUNT (OTHER THAN INTEREST)
COLLECTED BY REASON OF THE INFORMATION PROVIDED.
S 2. This act shall take effect immediately.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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