|Assembly Actions - Lowercase
Senate Actions - UPPERCASE
|Jun 01, 2022||referred to ways and means|
delivered to assembly
ordered to third reading cal.1801
committee discharged and committed to rules
|May 29, 2022||referred to investigations and government operations|
senate Bill S9452
Current Bill Status - Passed Senate
- In Committee
- On Floor Calendar
- Passed Senate
- Passed Assembly
- Delivered to Governor
- Signed/Vetoed by Governor
S9452 (ACTIVE) - Details
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§494 & 496-c, add §§496-d & 1814-b, Tax L; amd §16, Cannabis L; amd §222.00, Pen L
S9452 (ACTIVE) - Summary
Authorizes the commissioner of taxation and finance to revoke the certificate of registration of the sale of adult-use cannabis; increases certain penalties relating to the sale of illicit cannabis; authorizes the commissioner of taxation and finance and the duly authorized representatives of the office of cannabis management to provide enforcement; makes it a class A misdemeanor for a distributor of adult-use cannabis products or a retail seller of adult-use cannabis products to sell any such products while not registered to do so.
S9452 (ACTIVE) - Sponsor Memo
BILL NUMBER: S9452 SPONSOR: KRUEGER TITLE OF BILL: An act to amend the tax law, in relation to making certain technical corrections to tax on adult-use cannabis pursuant to article 20-C of such law; to amend the cannabis law, in relation to certain penalties; and to amend the penal law, in relation to clarifying the definition of selling cannabis SUMMARY OF PROVISIONS: Section 1: Amends subdivisions (b) and (f) of section 494 of the Tax Law to give the Tax department the power to revoke the certificate to collect the adult use cannabis tax if: An individual has another canna- bis tax registration suspended or revoked, are convicted of a crime under the Tax Law, or if they willfully fail to collect tax, fail to file a required report, or file a false report or other instrument. The Tax Department is also granted the authority to revoke the certificate of authority to collect sales taxes from anyone found possessing or selling illicit cannabis
S9452 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9452 I N S E N A T E May 29, 2022 ___________ Introduced by Sen. KRUEGER -- 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 making certain technical corrections to tax on adult-use cannabis pursuant to article 20-C of such law; to amend the cannabis law, in relation to certain penalties; and to amend the penal law, in relation to clarifying the definition of selling cannabis THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision (b) of section 494 of the tax law, as added by chapter 92 of the laws of 2021, is amended to read as follows: (b) [(1)] The commissioner shall refuse to issue a certificate of registration to any applicant and shall revoke the certificate of regis- tration of any such person who does not possess a valid license from the office of cannabis management. (1) The commissioner may refuse to issue a certificate of registration to any applicant where such applicant: (i) has a past-due liability as that term is defined in section one hundred seventy-one-v of this chapter; (ii) has had a certificate of registration under this article, a license from the office of cannabis management, or any license or registration provided for in this chapter revoked or suspended where such revocation or suspension was in effect on the date the application was filed or ended within one year from the date on which such application was filed; (iii) has been convicted of a crime provided for in this chapter within one year from the date on which such application was filed or the certificate was issued, as applicable; (iv) willfully fails to file a report or return required by this article; (v) willfully files, causes to be filed, gives or causes to be given a report, return, certificate or affidavit required by this article which is false; or (vi) willfully fails to collect or truthfully account for or pay over any tax imposed by this article. (2) THE COMMISSIONER MAY REVOKE THE CERTIFICATE OF REGISTRATION ISSUED TO ANY PERSON WHO: (I) HAS HAD A CERTIFICATE OF REGISTRATION UNDER THIS ARTICLE, OR ANY LICENSE OR REGISTRATION PROVIDED FOR IN THIS CHAPTER EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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