Senate Bill S435

2019-2020 Legislative Session

Eliminates the one-year time requirement for aggregation payments

download bill text pdf

Sponsored By

Archive: Last Bill Status - In Assembly Committee


  • 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

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2019-S435 (ACTIVE) - Details

See Assembly Version of this Bill:
A51
Current Committee:
Assembly Ways And Means
Law Section:
Tax Law
Laws Affected:
Amd §1807, Tax L
Versions Introduced in Other Legislative Sessions:
2013-2014: S7539
2015-2016: S108
2017-2018: S92, A8337

2019-S435 (ACTIVE) - Summary

Eliminates the one-year time requirement for aggregation payments.

2019-S435 (ACTIVE) - Sponsor Memo

2019-S435 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    435
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 9, 2019
                                ___________
 
 Introduced  by  Sen. HOYLMAN -- read twice and ordered printed, and when
   printed to be committed to the Committee on Investigations and Govern-
   ment Operations
 
 AN ACT to amend the tax law, in relation  to  eliminating  the  one-year
   time requirement for aggregation payments

   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Section 1807 of the tax law, as amended  by  section  5  of
 subpart  A  of  part  S of chapter 57 of the laws of 2010, is amended to
 read as follows:
   § 1807. Aggregation. For purposes of this article,  the  payments  due
 and not paid under a single article of this chapter pursuant to a common
 scheme or plan or due and not paid, [within one year,] may be charged in
 a  single  count,  and  the  amount of underpaid tax liability incurred,
 [within one year,] may be aggregated in a single count.
   § 2. This act shall take effect on the first of January next  succeed-
 ing the date upon which it shall have become a law.
 
 
 
 

  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD00700-01-9



              

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