Assembly Actions -
Senate Actions - UPPERCASE
|Oct 07, 2020
referred to ways and means
Assembly Bill A11066
2019-2020 Legislative Session
Archive: Last Bill Status - In Assembly Committee
- In Committee Assembly
- On Floor Calendar Assembly
- Passed Assembly
- Delivered to Governor
- Signed By Governor
2019-A11066 (ACTIVE) - Details
2019-A11066 (ACTIVE) - Summary
Relates to the liability of a person who makes or uses a false record or statement material to an obligation to pay money to the state or a local government under the tax law, or who conceals or improperly avoids or decreases an obligation to pay money to the state or a local government under the tax law.
2019-A11066 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 11066 I N A S S E M B L Y October 7, 2020 ___________ Introduced by COMMITTEE ON RULES -- (at request of M. of A. Weinstein) -- read once and referred to the Committee on Ways and Means AN ACT to amend the state finance law, in relation to the liability of a person who makes or uses a false record or statement material to an obligation to pay money to the state or a local government under the tax law, or who conceals or improperly avoids or decreases an obli- gation to pay money to the state or a local government under the tax law THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Section 189 of the state finance law is amended by adding a new subdivision 1-a to read as follows: 1-A. ANY PERSON WHO, IN ACCORDANCE WITH THE CRITERIA SET FORTH IN SUBDIVISION FOUR OF THIS SECTION: (A) MAKES, USES, OR CAUSES TO BE MADE OR USED, A FALSE RECORD OR STATEMENT MATERIAL TO THEIR OWN OBLIGATION TO PAY MONEY TO THE STATE OR A LOCAL GOVERNMENT UNDER THE TAX LAW, OR AN OBLIGATION OF A SUBSIDIARY, PARTNERSHIP, CORPORATION OR ENTITY THAT THEY CONTROL; OR (B) CONCEALS OR IMPROPERLY AVOIDS OR DECREASES THEIR OWN OBLIGATION TO PAY MONEY TO THE STATE OR A LOCAL GOVERNMENT UNDER THE TAX LAW, OR AN OBLIGATION OF A SUBSIDIARY, PARTNERSHIP, CORPORATION OR ENTITY THAT THEY CONTROL; SHALL BE LIABLE FOR DAMAGES, INCLUDING CONSEQUENTIAL DAMAGES, WHICH THE STATE OR LOCAL GOVERNMENT SUSTAINS BECAUSE OF THE ACT OF THAT PERSON. FOR PURPOSES OF THIS SECTION, CONSEQUENTIAL DAMAGES INCLUDES INTEREST OWED PURSUANT TO THE TAX LAW. § 2. Paragraph (b) of subdivision 3 of section 188 of the state finance law, as amended by chapter 379 of the laws of 2010, is amended to read as follows: (b) require no proof of specific intent to defraud, provided, however that acts occurring by mistake or as a result of mere negligence are not covered by this [article] DEFINITION. § 3. Paragraph (a) of subdivision 4 of section 189 of the state finance law, as amended by section 8 of part A of chapter 56 of the laws of 2013, is amended to read as follows: EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
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