senate Bill S8872

2019-2020 Legislative Session

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

download bill text pdf

Sponsored By

Current Bill Status - In Senate Committee Rules Committee


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

Your Voice

do you support this bill?

Please enter your contact information

Home address is used to determine the senate district in which you reside. Your support or opposition to this bill is then shared immediately with the senator who represents you.

Optional services from the NY State Senate:

Create an account. An account allows you to officially support or oppose key legislation, sign petitions with a single click, and follow issues, committees, and bills that matter to you. When you create an account, you agree to this platform's terms of participation.

Include a custom message for your Senator? (Optional)

Enter a message to your senator. Many New Yorkers use this to share the reasoning behind their support or opposition to the bill. Others might share a personal anecdote about how the bill would affect them or people they care about.

Actions

view actions (1)
Assembly Actions - Lowercase
Senate Actions - UPPERCASE
Aug 03, 2020 referred to rules

S8872 (ACTIVE) - Details

See Assembly Version of this Bill:
A11066
Current Committee:
Senate Rules
Law Section:
State Finance Law
Laws Affected:
Amd §§188 & 189, St Fin L

S8872 (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.

S8872 (ACTIVE) - Sponsor Memo

S8872 (ACTIVE) - Bill Text download pdf

 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   8872
 
                             I N  S E N A T E
 
                              August 3, 2020
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Rules
 
 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

Comments

Open Legislation comments facilitate discussion of New York State legislation. All comments are subject to moderation. Comments deemed off-topic, commercial, campaign-related, self-promotional; or that contain profanity or hate speech; or that link to sites outside of the nysenate.gov domain are not permitted, and will not be published. Comment moderation is generally performed Monday through Friday.

By contributing or voting you agree to the Terms of Participation and verify you are over 13.