NY State Senate Bill 2019-S5881A

Senate Bill S5881A

2019-2020 Legislative Session

Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures

download bill text pdf

Archive: Last Bill Status - In Senate Committee Finance 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Mar 03, 2020	reported and committed to finance
Jan 08, 2020	referred to budget and revenue
Jul 24, 2019	print number 5881a
Jul 24, 2019	amend (t) and recommit to budget and revenue
May 16, 2019	referred to budget and revenue

Votes

- Mar 3, 2020 - Budget And Revenue Committee Vote
  S5881A
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: Mar 3, 2020
      
      aye (7)
      
      Benjamin
      
      Borrello
      
      Felder
      
      Krueger
      
      Liu
      
      Martinez
      
      Tedisco

Bill Amendments

Original

A (Active)

2019-S5881 - Details

See Assembly Version of this Bill:: A8038
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§692 & 1092, Tax L; amd §5232, CPLR
Versions Introduced in Other Legislative Sessions:: 2021-2022: S576, A6712
2023-2024: S5240, A2987

2019-S5881 - Summary

Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.

2019-S5881 - Sponsor Memo

                                
 
BILL NUMBER: S5881

SPONSOR: SANDERS
 
TITLE OF BILL:  An act to amend the tax law, in relation to permitting
consent for service in the form of magnetic tape or through electronic
means for certain collection procedures

 
PURPOSE OR GENERAL IDEA:

To add magnetic tape and electronic means to the list of forms in which
a party may be served by the Department of Taxation and Finance and may
respond to such service.

 
SUMMARY OF PROVISIONS:

This legislation makes technical amendments to the Tax Law to expand the
permitted forms of service for tax levy purposes to include the elec-
tronic transmission between the Department of Taxation and Finance and
party to be served.

EXISTING LAW:

Tax Law Section 692 (b) permits the Department of Taxation to authorize
banks and trust companies to receive and give a receipt for any personal
tax imposed in relation to collection procedures.

Tax Law Section 692(f)authorizes an officer or employee of the Depart-
ment of Taxation and Finance to proceed upon a warrant in all respects,
in the same manner prescribed by law in respect to executions issued
against property against judgments of a court record, to collect
outstanding personal taxes.

Tax Law Section 1092 (b) permits the Department of Taxation to authorize
banks and trust companies to receive and give a receipt for any corpo-
rate tax imposed in relation to collection procedures.

Tax Law Section 1092(f)authorizes an officer or employee of the Depart-
ment of Taxation and Finance to proceed upon a warrant in all respects,
in the same manner prescribed by law in respect to executions issued
against property against judgments of a court record, to collect
outstanding corporate taxes.

 
JUSTIFICATION:

Currently, New York tax laws are silent as to whether the New York State
Department of Taxation and Finance's levies can be served through elec-
tronic means. The provisions noted provide for the levy process for
personal income tax and corporate tax, respectively.  Expressly adding
such language to the Tax Law would make clear it is acceptable to serve
such levies on the property holder by electronic means if when granted
consent. The proposed language mirrors what is found in New York State
statutes on Restraining Notices and Information Subpoenas. The adoption
of electronic filing would immediately result in savings and efficien-
cies related to cost, time, and environmental impact for immediate
stakeholders, while reducing errors.

 
LEGISLATIVE HISTORY:

New bill.
 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This legislation will take effect immediately.

2019-S5881 - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   5881
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 16, 2019
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law,  in  relation  to  permitting  consent  for
   service  in  the form of magnetic tape or through electronic means for
   certain collection procedures

   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (f) of section 692 of the tax law, as amended by
 chapter 65 of the laws of 1985, is amended to read as follows:
   (f)  Execution.--The  sheriff  or  officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 same  manner  prescribed  by law in respect to executions issued against
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be collected in the same manner. An officer or employee of  the  depart-
 ment  of  taxation  and finance may proceed in any county or counties of
 this state and shall have all the powers of execution conferred  by  law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING  ANY  OTHER  LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
 CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE  PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT  IN  WRITING  TO  THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
 SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED  IN
 SUBDIVISION  (F)  OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
 LAW AND RULES.
   § 2. Subsection (f) of section 1092 of the  tax  law,  as  amended  by
 chapter 65 of the laws of 1985, is amended to read as follows:
   (f)  Execution.---The  sheriff  or officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 same  manner  prescribed  by law in respect to executions issued against
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.

                                                            LBD11751-01-9

 S. 5881                             2
 
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be collected in the same manner. An officer or employee of  the  depart-
 ment  of  taxation  and finance may proceed in any county or counties of
 this state and shall have all the powers of execution conferred  by  law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING  ANY  OTHER  LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
 CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE  PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT  IN  WRITING  TO  THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
 SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED  IN
 SUBDIVISION  (F)  OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
 LAW AND RULES.
   § 3. This act shall take effect immediately.

2019-S5881A (ACTIVE) - Details

See Assembly Version of this Bill:: A8038
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §§692 & 1092, Tax L; amd §5232, CPLR
Versions Introduced in Other Legislative Sessions:: 2021-2022: S576, A6712
2023-2024: S5240, A2987

2019-S5881A (ACTIVE) - Summary

2019-S5881A (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S5881A

SPONSOR: SANDERS
 
TITLE OF BILL:  An act to amend the tax law and the civil practice law
and rules, in relation to permitting consent for service in the form of
magnetic tape or through electronic means for certain collection proce-
dures

 
PURPOSE OR GENERAL IDEA:

To add magnetic tape and electronic means to the list of forms in which
a party may be served by the Department of Taxation and Finance and may
respond to such service.

 
SUMMARY OF PROVISIONS:

Section one of the bill amends section 692 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.

Section two of the bill amends section 1092 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.

Section three of the bill amends section 5232 of the civil practice law
and rules as it relates to allowing electronic transmission of tax
levies on judgements when the state or its agencies is the creditor.

Section four of the bill relates to the effective date.

 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION:

The amendments expand the use of electronic transmission of tax levies
on judgements when the state or its agencies is the creditor.

 
JUSTIFICATION:

Currently, New York tax laws are silent as to whether the New York State
Department of Taxation and Finance's levies can be served through elec-
tronic means. The provisions noted provide for the levy process for
personal income tax and corporate tax, respectively.  Expressly adding
such language to the Tax Law would make clear it is acceptable to serve
such levies on the property holder by electronic means if when granted
consent. The proposed language mirrors what is found in New York State
statutes on Restraining Notices and Information Subpoenas. The adoption
of electronic filing would immediately result in savings and efficien-
cies related to cost, time, and environmental impact for immediate
stakeholders, while reducing errors.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None.

 
EFFECTIVE DATE:
This legislation will take effect immediately.

2019-S5881A (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  5881--A
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               May 16, 2019
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee  on  Budget  and  Revenue  --
   committee  discharged,  bill amended, ordered reprinted as amended and
   recommitted to said committee
 
 AN ACT to amend the tax law and the civil practice  law  and  rules,  in
   relation  to  permitting  consent  for service in the form of magnetic
   tape or through electronic means for certain collection procedures
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (f) of section 692 of the tax law, as amended by
 chapter 65 of the laws of 1985, is amended to read as follows:
   (f)  Execution.--The  sheriff  or  officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 same  manner  prescribed  by law in respect to executions issued against
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be collected in the same manner. An officer or employee of  the  depart-
 ment  of  taxation  and finance may proceed in any county or counties of
 this state and shall have all the powers of execution conferred  by  law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING  ANY  OTHER  LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
 CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE  PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT  IN  WRITING  TO  THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
 SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED  IN
 SUBDIVISION  (F)  OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
 LAW AND RULES.
   § 2. Subsection (f) of section 1092 of the  tax  law,  as  amended  by
 chapter 65 of the laws of 1985, is amended to read as follows:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD11751-03-9

 S. 5881--A                          2
 
   (f)  Execution.---The  sheriff  or officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 same  manner  prescribed  by law in respect to executions issued against
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be collected in the same manner. An officer or employee of  the  depart-
 ment  of  taxation  and finance may proceed in any county or counties of
 this state and shall have all the powers of execution conferred  by  law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING  ANY  OTHER  LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
 CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE  PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT  IN  WRITING  TO  THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
 SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED  IN
 SUBDIVISION  (F)  OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
 LAW AND RULES.
   § 3.  Section 5232 of the civil practice law and rules is  amended  by
 adding a new subdivision (i) to read as follows:
   (I)  WHEN  THE  STATE OF NEW YORK, OR ANY OF ITS AGENCIES OR MUNICIPAL
 CORPORATIONS IS THE JUDGMENT CREDITOR, THEN  NOTWITHSTANDING  ANY  OTHER
 LAW  TO  THE  CONTRARY, THE INDIVIDUAL OR IF A CORPORATION, PARTNERSHIP,
 LIMITED LIABILITY COMPANY, OR SOLE PROPRIETORSHIP, THROUGH ITS  OFFICER,
 DIRECTOR,  AGENT OR EMPLOYEE TO BE SERVED, MAY CONSENT IN WRITING TO THE
 LOCATION FOR OR MEANS OF  SERVICE  INCLUDING  SERVICE  IN  THE  FORM  OF
 MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN SUBDIVISION (F) OF RULE
 TWENTY-ONE HUNDRED THREE OF THIS CHAPTER.
   § 4.  This act shall take effect immediately.

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