S T A T E O F N E W Y O R K
________________________________________________________________________
6313
I N S E N A T E
(PREFILED)
January 6, 2016
___________
Introduced by Sen. KENNEDY -- 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 the electronic filing of tax
returns for brewers and distillers
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
Section 1. Section 429 of the tax law is amended by adding a new
subdivision 5 to read as follows:
5. THE COMMISSIONER SHALL PROVIDE ANY BREWER, AS SUCH TERM IS DEFINED
IN SUBDIVISION FIVE OF SECTION THREE OF THE ALCOHOLIC BEVERAGE CONTROL
LAW, OR ANY DISTILLER, AS SUCH TERM IS DEFINED IN SUBDIVISION TEN OF
SECTION THREE OF THE ALCOHOLIC BEVERAGE CONTROL LAW, WITH THE OPTION TO
FILE THEIR TAX RETURNS ELECTRONICALLY.
S 2. This act shall take effect immediately and shall apply to taxable
years commencing on and after the first of January next succeeding the
date on which this act shall have become a law. Effective immediately,
the commissioner of taxation and finance may implement any rule or regu-
lation necessary for the timely implementation of this act on its effec-
tive date.
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD13204-02-5