Assembly Actions - Lowercase Senate Actions - UPPERCASE |
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Jan 05, 2022 | referred to ways and means |
Jan 19, 2021 | referred to ways and means |
Archive: Last 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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A2506 (ACTIVE) - Details
A2506 (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.
A2506 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 2506 2021-2022 Regular Sessions I N A S S E M B L Y January 19, 2021 ___________ Introduced by 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. EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.