Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Sep 29, 2016 |
signed chap.345 |
Sep 20, 2016 |
delivered to governor |
Jun 15, 2016 |
returned to assembly passed senate 3rd reading cal.1822 substituted for s7225a |
Jun 14, 2016 |
referred to rules delivered to senate passed assembly |
Jun 08, 2016 |
ordered to third reading rules cal.177 rules report cal.177 reported |
Jun 06, 2016 |
reported referred to rules |
May 26, 2016 |
print number 8674a |
May 26, 2016 |
amend and recommit to ways and means |
Jan 12, 2016 |
referred to ways and means |
Assembly Bill A8674A
Signed By Governor2015-2016 Legislative Session
Sponsored By
MAGNARELLI
Archive: Last Bill Status - Signed by Governor
- 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
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-A8674 - Details
- See Senate Version of this Bill:
- S7225
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-A8674 - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8674 I N A S S E M B L Y January 12, 2016 ___________ Introduced by M. of A. MAGNARELLI, ARROYO, STIRPE, COLTON, MOSLEY, CRES- PO, GOTTFRIED, HEVESI, SKOUFIS, LAVINE -- Multi-Sponsored by -- M. of A. ABBATE, BRAUNSTEIN, MAGEE, RIVERA, ROBINSON, SIMON, THIELE -- 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. 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 BEEN GIVEN DIRECTLY TO THE DEPARTMENT. IF AN OFFICER OR AN EMPLOYEE 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, THAT OFFICER OR EMPLOYEE IS PROHIBITED FROM DIRECT COMMUNI- CATION WITH THE TAXPAYER UNLESS SUCH REPRESENTATIVE FAILS TO RESPOND TO COMMUNICATION FROM THE OFFICER OR EMPLOYEE WITHIN A REASONABLE PERIOD OF EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
co-Sponsors
Carmen E. Arroyo
Albert A. Stirpe
William Colton
Walter T. Mosley
multi-Sponsors
Peter Abbate
Edward Braunstein
William Magee
Jose Rivera
2015-A8674A (ACTIVE) - Details
- See Senate Version of this Bill:
- S7225
- Law Section:
- Tax Law
- Laws Affected:
- Amd §3006, Tax L
2015-A8674A (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 8674--A I N A S S E M B L Y January 12, 2016 ___________ Introduced by M. of A. MAGNARELLI, ARROYO, STIRPE, COLTON, MOSLEY, CRES- PO, GOTTFRIED, HEVESI, SKOUFIS, LAVINE, CANCEL, PAULIN -- Multi-Spon- sored 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. This act shall take effect immediately. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted. LBD06534-08-6
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