senate Bill S2152

2017-2018 Legislative Session

Requires the commissioner of taxation and finance to provide for the payment of refunds within 30 days of the receipt of a tax return

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Archive: Last Bill Status - Passed Senate


  • Introduced
  • In Committee
  • On Floor Calendar
    • Passed Senate
    • Passed Assembly
  • Delivered to Governor
  • Signed/Vetoed by Governor

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Actions

view actions (8)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Mar 05, 2018 referred to ways and means
delivered to assembly
passed senate
Feb 28, 2018 advanced to third reading
Feb 27, 2018 2nd report cal.
Feb 13, 2018 1st report cal.480
Jan 03, 2018 referred to investigations and government operations
Jan 12, 2017 referred to investigations and government operations

Votes

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Feb 13, 2018 - Investigations and Government Operations committee Vote

S2152
9
0
committee
9
Aye
0
Nay
0
Aye with Reservations
0
Absent
0
Excused
0
Abstained
show Investigations and Government Operations committee vote details

Investigations and Government Operations Committee Vote: Feb 13, 2018

Co-Sponsors

S2152 (ACTIVE) - Details

See Assembly Version of this Bill:
A3649
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3985, A5100
2011-2012: S2631, A4511, A6834
2013-2014: S3047, A6753, A9219
2015-2016: S1782, A3488
2019-2020: S4157, A2555

S2152 (ACTIVE) - Summary

Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; provides failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.

S2152 (ACTIVE) - Sponsor Memo

S2152 (ACTIVE) - Bill Text download pdf


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

                                  2152

                       2017-2018 Regular Sessions

                            I N  S E N A T E

                            January 12, 2017
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government Operations

AN  ACT  to amend the tax law, in relation to requiring the commissioner
  of taxation and finance to provide  for  the  timely  payment  of  tax
  refunds to taxpayers

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

  Section 1. Section 171 of the tax law  is  amended  by  adding  a  new
subdivision twenty-ninth to read as follows:
  TWENTY-NINTH.  (A)  PROVIDE FOR THE PAYMENT BY THE DEPARTMENT OF EVERY
REFUND DUE A TAXPAYER PURSUANT TO ARTICLE  TWENTY-TWO  OF  THIS  CHAPTER
WITHIN  THIRTY  DAYS  OF THE RECEIPT BY THE DEPARTMENT OF THE TAX RETURN
CLAIMING SUCH REFUND; PROVIDED THAT, IF THE DEPARTMENT IS UNABLE TO  PAY
A  TAX REFUND BECAUSE OF A DISCREPANCY IN THE TAXPAYER'S TAX RETURN, THE
DEPARTMENT SHALL, WITHIN SUCH THIRTY DAY PERIOD, PROVIDE WRITTEN  NOTICE
TO  THE  TAXPAYER  OF  THE  SPECIFIC  DISCREPANCY  AND  A DATE WHEN SUCH
DISCREPANCY CAN BE EXPECTED TO BE RESOLVED.
  (B) UPON THE FAILURE TO PROVIDE  A  REFUND  OR  WRITTEN  NOTICE  TO  A
TAXPAYER  PURSUANT  TO PARAGRAPH (A) OF THIS SUBDIVISION, THE DEPARTMENT
SHALL PAY THE TAXPAYER INTEREST ON THE REFUND OWED  AT  A  RATE  OF  SIX
PERCENT PER ANNUM.
  § 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01509-01-7

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