assembly Bill A2555

2019-2020 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

download bill text pdf

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Current Bill Status - In Assembly Committee


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

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Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Jan 23, 2019 referred to ways and means

A2555 (ACTIVE) - Details

See Senate Version of this Bill:
S4157
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: A5100, S3985
2011-2012: A4511, A6834, S2631
2013-2014: A6753, A9219, S3047
2015-2016: A3488, S1782
2017-2018: A3649, S2152

A2555 (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.

A2555 (ACTIVE) - Bill Text download pdf


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

                                  2555

                       2019-2020 Regular Sessions

                          I N  A S S E M B L Y

                            January 23, 2019
                               ___________

Introduced  by M. of A. GLICK -- read once and referred to the Committee
  on Ways and Means

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.
                                                           LBD05004-01-9

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