NY State Senate Bill 2009-S4386

Senate Bill S4386

2009-2010 Legislative Session

Requires the commissioner of taxation and finance to publish on the department of taxation and finance website lists of taxpayers with tax delinquencies

download bill text pdf

Archive: Last Bill Status - On Floor Calendar

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 01, 2010	advanced to third reading
Feb 24, 2010	2nd report cal.
Feb 23, 2010	1st report cal.158
Feb 09, 2010	reported and committed to finance
Jan 06, 2010	referred to investigations and government operations
Nov 16, 2009	print number 4386a
Nov 16, 2009	amend and recommit to finance
Jun 02, 2009	reported and committed to finance
Apr 22, 2009	referred to investigations and government operations

Votes

- Feb 9, 2010 - Investigations And Government Operations Committee Vote
  S4386
  
  6
  
  Aye
  
  1
  
  Nay
  
  1
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Feb 9, 2010
      
      aye (6)
      
      Diaz
      
      Espada
      
      Johnson
      
      Klein
      
      Nozzolio
      
      Stachowski
      
      nay (1)
      
      Golden
      
      aye wr (1)
      
      Winner
  Feb 23, 2010 - Finance Committee Vote
  S4386
  
  12
  
  Aye
  
  10
  
  Nay
  
  10
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Finance Committee Vote: Feb 23, 2010
      
      aye (12)
      
      Breslin
      
      Espada
      
      Klein
      
      Krueger
      
      Kruger
      
      Oppenheimer
      
      Padavan
      
      Perkins
      
      Stachowski
      
      Stavisky
      
      Stewart-Cousins
      
      Valesky
      
      nay (10)
      
      DeFrancisco
      
      Diaz
      
      Johnson
      
      Larkin
      
      Marcellino
      
      Nozzolio
      
      Parker
      
      Saland
      
      Seward
      
      Volker
      
      aye wr (10)
      
      Dilan
      
      Duane
      
      Farley
      
      Hannon
      
      LaValle
      
      Leibell
      
      Maziarz
      
      Montgomery
      
      Robach
      
      Thompson

Bill Amendments

Original

A (Active)

2009-S4386 - Details

Law Section:: Tax Law
Laws Affected:: Amd §171, Tax L

2009-S4386 - Summary

Requires the commissioner of taxation and finance to publish on the department of taxation and finance website lists of taxpayers with tax delinquencies.

2009-S4386 - Sponsor Memo

                                 BILL NUMBER:  S4386

 TITLE OF BILL :
An act to amend the tax law, in relation to requiring the commissioner
of taxation and finance to publish on the department of taxation and
finance website lists of taxpayers with tax delinquencies


 PURPOSE OR GENERAL IDEA OF BILL :
To encourage the payment of outstanding warranted income and business
tax debts.

 SUMMARY OF SPECIFIC PROVISIONS :
Section 1: Section 171 of the tax law is amended adding a new
subdivision twenty-ninth which, (a) directs the department to prepare,
maintain, and publish on the department website two separate lists for
the top 250 income tax delinquents and the top 250 business tax
delinquents, to be updated every quarter (e) Each updated list shall
not include taxpayers from previous quarterly lists unless:

1) A separate instance of unpaid tax or additions to tax, which ranks
the taxpayer's new liability among the to two hundred fifty,
subsequent to the publishing of the prior quarter's list occurs or
2) At least one year has elapsed since the taxpayer appeared on the
list, and in the commissioner's judgment, placing the taxpayer on the
list may significantly increase the likelihood of payment.

LIMITATIONS: No taxpayer will be placed on the list until:
1) A tax warrant is filed against such taxpayer for a delinquent
liability, and
2) Sixty days have elapsed following the date of mailing a notice by
certified mail to such taxpayer, and when it is tile case, to such
taxpayer's owners, beneficial owners or officers, of the
commissioner's intent to publish such taxpayer's name and other
required information.

No taxpayer shall be included on the list if:

1) Since the mailing of the publications notice the taxpayer has paid
the liability in full or entered into a written agreement with the
department for payment of the delinquency
2) The total liability for all tax and additions to tax is less than
five thousand dollars.
3) It has been determined to be uncollectible because the taxpayer has
received a discharge in bankruptcy; the taxpayer is deceased; the
taxes are debts belonging to a business and the department is unable
to find that such business or other persons responsible for the debts
have assets from which the debts must be paid; or the debt has been
outstanding on the records of the department for more than six years;
or is involved in an installment plan entered into with the
commissioner.
4) The commissioner uses his discretion upon determining that a
taxpayer through the submission of a written request and statement of
reasonable cause cannot make the payment because of extraordinary
circumstances.

 JUSTIFICATION :
Every New York State resident and business benefits from taxpayer
funded services. It is only fair that each person and business pays
for their legally obligated tax liabilities. Posting the top two
hundred fifty income and business tax delinquents would add a level of
public embarrassment for the top tax delinquents in the state and will
aide in the collection of these warranted debts.

Other states such as Delaware, upon which this legislation is modeled,
have passed and implemented similar legislation. The Department of Tax
and Finance website would use the tax delinquent's name, address, and
amount of warranted debt owed to the state for identification
purposes. This is not an invasion of privacy because once a warrant is
issued for the collection of a tax debt it becomes a matter of public
record. These lists would increase access and transparency, and
increase the likely hood of the state claiming outstanding tax debt.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
None. This bill aims to capture outstanding taxes owed to the state.

 EFFECTIVE DATE :
Immediately.

2009-S4386 - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  4386

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 22, 2009
                               ___________

Introduced  by  Sen.  KLEIN  -- 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 requiring  the  commissioner
  of  taxation  and finance to publish on the department of taxation and
  finance website lists of taxpayers with tax delinquencies

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1.  Section  171  of  the  tax law is amended by adding a new
subdivision twenty-ninth to read as follows:
  TWENTY-NINTH. SHALL PREPARE, MAINTAIN, AND PUBLISH ON  THE  DEPARTMENT
WEBSITE  TWO LISTS CONTAINING THE NAMES OF TAXPAYERS THAT OWE DELINQUENT
TAX AND ADDITIONS TO TAX FINALLY  DETERMINED  TO  BE  DUE  FOR  PERSONAL
INCOME TAXES AND FOR BUSINESS TAXES. (A) EACH LIST SHALL:
  (1)  CONTAIN  THE  NAMES  OF TWO HUNDRED FIFTY TAXPAYERS OWING TO THIS
STATE THE GREATEST AMOUNT OF DELINQUENT TAX AND ADDITIONS  TO  TAX,  THE
ADDRESS  OF  SUCH  TAXPAYER, THE TYPE AND AMOUNT OF TAX AND ADDITIONS TO
TAX DUE, AND THE DATE THE AMOUNT WAS FINALLY DETERMINED TO BE DUE;
  (2) IN THE CASE OF ENTITIES  OTHER  THAN  NATURAL  PERSONS,  NAME  ANY
PERSONS  WHO  WERE  AT  LEAST  TWENTY-FIVE  PERCENT OWNERS OR BENEFICIAL
OWNERS OR WHO WERE RESPONSIBLE OFFICERS OF SUCH ENTITY AT OR  AFTER  THE
TIME THE LIABILITY WAS CREATED;
  (3) BE UPDATED ON A QUARTERLY BASIS; AND
  (4)  BE  PUBLISHED  NO  SOONER THAN SIX MONTHS AFTER THE PROVISIONS OF
THIS SUBDIVISION SHALL BECOME LAW.
  (B) NOTWITHSTANDING SUBPARAGRAPH ONE OF PARAGRAPH (E) OF THIS SUBDIVI-
SION, EACH NEWLY UPDATED LIST SHALL NOT INCLUDE THE NAMES  OF  TAXPAYERS
THAT  HAVE APPEARED ON PREVIOUS VERSIONS OF THE SAME LIST, UNLESS: (1) A
SEPARATE INSTANCE OF UNPAID TAX OR ADDITIONS TO  TAX,  WHICH  RANKS  THE
TAXPAYER'S  NEW LIABILITY AMONG THE TOP TWO HUNDRED FIFTY, SUBSEQUENT TO
THE PUBLISHING OF THE PRIOR QUARTER'S LIST OCCURS, OR (2) AT  LEAST  ONE

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10835-01-9

S. 4386                             2

YEAR  HAS  ELAPSED  SINCE  THE TAXPAYER APPEARED ON THE LIST, AND IN THE
COMMISSIONER'S JUDGMENT, PLACING THE TAXPAYER ON THE  LIST  MAY  SIGNIF-
ICANTLY INCREASE THE LIKELIHOOD OF PAYMENT.
  (C)  NO TAXPAYER SHALL BE PLACED ON THE LIST, UNTIL: (1) A TAX WARRANT
IS FILED AGAINST SUCH TAXPAYER FOR A DELINQUENT LIABILITY, AND (2) SIXTY
DAYS HAVE ELAPSED FOLLOWING THE DATE OF MAILING A  NOTICE  BY  CERTIFIED
MAIL  TO  SUCH  TAXPAYER,  AND  WHEN  IT IS THE CASE, TO SUCH TAXPAYER'S
OWNERS, BENEFICIAL OWNERS OR OFFICERS, OF THE COMMISSIONER'S  INTENT  TO
INCLUDE  SUCH TAXPAYER'S NAME AND OTHER REQUIRED INFORMATION ON THE LIST
TO BE PUBLISHED.
  (D) NO TAXPAYER SHALL BE INCLUDED ON THE LIST IF  SUCH  TAXPAYER  HAS:
(1)  SINCE  THE MAILING OF NOTICE OF THE COMMISSIONER'S INTENT, PAID THE
LIABILITY IN FULL OR ENTERED INTO A WRITTEN AGREEMENT WITH  THE  DEPART-
MENT  FOR PAYMENT OF THE DELINQUENCY, OR (2) THE TOTAL LIABILITY FOR ALL
TAX AND ADDITIONS TO TAX IS LESS THAN FIVE THOUSAND DOLLARS.
  (E) FOR THE EXCLUSIVE PURPOSE OF ASCERTAINING A  TAXPAYER'S  INCLUSION
ON THE PUBLISHED LIST, IN CALCULATING THE AMOUNT OF TAX AND ADDITIONS TO
TAX, THERE SHALL BE EXCLUDED ANY AMOUNT OF TAX OR ADDITION TO TAX WHICH:
  (1)  HAS BEEN DETERMINED TO BE UNCOLLECTIBLE BECAUSE: (I) THE TAXPAYER
HAS RECEIVED A DISCHARGE IN BANKRUPTCY WITH RESPECT TO THE TAXABLE PERI-
ODS IN QUESTION;  OR  (II)  THE  TAXPAYER  IS  DECEASED  AND  REASONABLE
COLLECTION  MEASURES  WILL  NOT  CAUSE THE DEBT TO BE COLLECTED FROM THE
ASSETS OF THE TAXPAYER'S ESTATE; OR (III) THE TAXES ARE DEBTS  BELONGING
TO A BUSINESS AND THE DEPARTMENT IS UNABLE TO FIND THAT SUCH BUSINESS OR
OTHER PERSONS RESPONSIBLE FOR THE DEBTS HAVE ASSETS FROM WHICH THE DEBTS
MAY BE PAID; OR (IV) THE DEBT HAS BEEN OUTSTANDING ON THE RECORDS OF THE
DEPARTMENT FOR MORE THAN SIX YEARS; OR
  (2)  IS  THE  SUBJECT OF AN AGREEMENT BETWEEN THE COMMISSIONER AND THE
TAXPAYER FOR AN INSTALLMENT PAYMENT PLAN OF THE AMOUNT DUE AND WHICH  IS
NOT IN DEFAULT BY A PERIOD OF THIRTY-ONE DAYS; OR
  (3) IS SUBJECT TO A STAY OF COLLECTION PURSUANT TO THE BANKRUPTCY CODE
OF THE UNITED STATES; OR
  (4)  IN  THE  DISCRETION  OF  THE COMMISSIONER AND IN THE INTERESTS OF
JUSTICE, HAS BEEN DEFERRED FROM COLLECTION FOR NO MORE THAN NINETY  DAYS
FOR  THE  PURPOSE OF RESEARCHING WHETHER OR NOT AN ERROR HAS OCCURRED IN
CALCULATING THE AMOUNT DUE; OR
  (5) THE COMMISSIONER, IN HIS OR HER  DISCRETION,  UPON  RECEIPT  OF  A
TAXPAYER'S WRITTEN REQUEST AND STATEMENT OF REASONABLE CAUSE, HAS DEEMED
THE RESULT TO BE FROM EXTRAORDINARY CIRCUMSTANCES.
  (F)  THE NAMES AND INFORMATION OF TAXPAYERS APPEARING ON THE PUBLISHED
LIST SHALL BE REMOVED WITHIN THIRTY DAYS OF THE RECEIPT OF FULL  PAYMENT
OF  THE DELINQUENT LIABILITY OR RECEIPT OF THE TAXPAYER'S WRITTEN AGREE-
MENT WITH THE DEPARTMENT FOR PAYMENT OF THE DELINQUENCY. ANY ISSUANCE OF
A BAD CHECK OR BREACH OF SUCH AGREEMENT MAY  RESULT  IN  THE  TAXPAYER'S
NAME BEING IMMEDIATELY RETURNED TO THE PUBLISHED LIST.
  (G) THE DEPARTMENT MAY PROMULGATE SUCH RULES AND REGULATIONS AS MAY BE
NECESSARY AND PROPER TO IMPLEMENT THE PROVISIONS OF THIS SUBDIVISION.
  (H)  ANY  DISCLOSURES MADE BY THE COMMISSIONER, IN A GOOD FAITH EFFORT
TO COMPLY WITH THE PROVISIONS OF THIS SUBDIVISION, SHALL NOT BE  CONSID-
ERED  A VIOLATION OF ANY LAW PROHIBITING DISCLOSURE OF TAXPAYER INFORMA-
TION.
  S 2. This act shall take effect immediately.

co-Sponsors

2009-S4386A (ACTIVE) - Details

Law Section:: Tax Law
Laws Affected:: Amd §171, Tax L

2009-S4386A (ACTIVE) - Summary

Requires the commissioner of taxation and finance to publish on the department of taxation and finance website lists of taxpayers with tax delinquencies.

2009-S4386A (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S4386A

 TITLE OF BILL :
An act to amend the tax law, in relation to requiring the commissioner
of taxation and finance to publish on the department of taxation and
finance website lists of taxpayers with tax delinquencies


 PURPOSE OR GENERAL IDEA OF BILL :
To encourage the payment of outstanding warranted income and business
tax debts.

 SUMMARY OF SPECIFIC PROVISIONS :
Section 1: Section 171 of the tax law is amended adding a new
subdivision twenty-ninth which, (a) directs the department to prepare,
maintain, and publish on the department website two separate lists for
the top 250 income tax delinquents and the top 250 business tax
delinquents, to be updated every quarter (b) Each updated list shall
not include taxpayers from previous quarterly lists unless:

1) A separate instance of unpaid tax or additions to tax, which ranks
the taxpayer's new liability among the to two hundred fifty,
subsequent to the publishing of the prior quarter's list occurs or
2) At least one year has elapsed since the taxpayer appeared on the
list, and in the commissioner's judgment, placing the taxpayer on the
list may significantly increase the likelihood of payment.

LIMITATIONS: No taxpayer will be placed on the list until:

1) A tax warrant is filed against such taxpayer for a delinquent
liability, and
2) Sixty days have elapsed following the date of mailing a notice by
certified mail to such taxpayer, and when it is tile case, to such
taxpayer's owners, beneficial owners or officers, of the
commissioner's intent to publish such taxpayer's name and other
required information.

No taxpayer shall be included on the list if:

1) Since the mailing of the publications notice the taxpayer has paid
the liability in full or entered into a written agreement with the
department for payment of the delinquency.
2) The total liability for all tax and additions to tax is less than
five thousand dollars.
3) It has been determined to be uncollectible because the taxpayer has
received a discharge in bankruptcy; the taxpayer is deceased; the
taxes are debts belonging to a business and the department is unable
to find that such business or other persons responsible for the debts
have assets from which the debts must be paid; or the debt has been
outstanding on the records of the department for more than six years;
or is involved in an installment plan entered into with the
commissioner.
4) The commissioner uses his discretion upon determining that a
taxpayer through the submission of a written request and statement of
reasonable cause cannot make the payment because of extraordinary
circumstances.

 JUSTIFICATION :
Every New York State resident and business benefits from taxpayer
funded services. It is only fair that each person and business pays
for their legally obligated tax liabilities. Currently, individual
income tax delinquents owe the state $1.2 billion and businesses owe
the state approximately $88 million dollars (NYS Department of Tax and
Finance 0327-09). Posting the top two hundred fifty income and
business tax delinquents would add a level of public embarrassment for
the top tax delinquents in the state and will aide in the collection
of these warranted debts. Other states such as Delaware, upon which
this legislation is modeled, have passed and implemented similar
legislation. The Department of Tax and Finance website would use the
tax delinquent's name, address, and amount of warranted debt owed to
the state for identification purposes. This is not an invasion of
privacy because once a warrant is issued for the collection of a tax
debt it becomes a matter of public record. These lists would increase
access and transparency, and increase the likely hood of the state
claiming outstanding tax debt.

 PRIOR LEGISLATIVE HISTORY :
New bill.

 FISCAL IMPLICATIONS :
None. This bill aims to capture outstanding taxes owed to the state.

 EFFECTIVE DATE :
Immediately.

2009-S4386A (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                 4386--A

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                             April 22, 2009
                               ___________

Introduced  by  Sen.  KLEIN  -- read twice and ordered printed, and when
  printed to be committed to the Committee on Investigations and Govern-
  ment Operations -- reported favorably from said committee and  commit-
  ted to the Committee on Finance -- committee discharged, bill amended,
  ordered reprinted as amended and recommitted to said committee

AN  ACT  to amend the tax law, in relation to requiring the commissioner
  of taxation and finance to publish on the department of  taxation  and
  finance website lists of taxpayers with tax delinquencies

  THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section 1. Section 171 of the tax law  is  amended  by  adding  a  new
subdivision twenty-ninth to read as follows:
  TWENTY-NINTH.  SHALL  PREPARE, MAINTAIN, AND PUBLISH ON THE DEPARTMENT
WEBSITE TWO LISTS: ONE OF WHICH SHALL CONTAIN  THE  NAMES  OF  TAXPAYERS
THAT  OWE  DELINQUENT  TAX AND ADDITIONS TO TAX FINALLY DETERMINED TO BE
DUE FOR PERSONAL INCOME TAXES AND FOR BUSINESS TAXES PURSUANT TO ARTICLE
TWENTY-TWO OF THE TAX LAW; AND THE OTHER LIST SHALL CONTAIN THE NAMES OF
TAXPAYERS THAT OWE DELINQUENT TAX AND ADDITIONS TO  TAX  FINALLY  DETER-
MINED TO BE DUE PURSUANT TO ARTICLES NINE, NINE-A, THIRTEEN, THIRTEEN-A,
THIRTY-TWO,  THIRTY-THREE  AND  THIRTY-THREE-A  OF THE TAX LAW. (A) EACH
LIST SHALL:
  (1) CONTAIN THE NAMES OF TWO HUNDRED FIFTY  TAXPAYERS  OWING  TO  THIS
STATE  THE  GREATEST  AMOUNT OF DELINQUENT TAX AND ADDITIONS TO TAX, THE
ADDRESS OF SUCH TAXPAYER, THE TYPE AND AMOUNT OF TAX  AND  ADDITIONS  TO
TAX DUE, AND THE DATE THE AMOUNT WAS FINALLY DETERMINED TO BE DUE;
  (2)  IN  THE  CASE  OF  ENTITIES  OTHER THAN NATURAL PERSONS, NAME ANY
PERSONS WHO WERE AT  LEAST  TWENTY-FIVE  PERCENT  OWNERS  OR  BENEFICIAL
OWNERS  OR  WHO WERE RESPONSIBLE OFFICERS OF SUCH ENTITY AT OR AFTER THE
TIME THE LIABILITY WAS CREATED;
  (3) BE UPDATED ON A QUARTERLY BASIS; AND

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD10835-06-9

S. 4386--A                          2

  (4) BE PUBLISHED NO SOONER THAN SIX MONTHS  AFTER  THE  PROVISIONS  OF
THIS SUBDIVISION SHALL BECOME LAW.
  (B) NOTWITHSTANDING SUBPARAGRAPH ONE OF PARAGRAPH (E) OF THIS SUBDIVI-
SION,  EACH  NEWLY UPDATED LIST SHALL NOT INCLUDE THE NAMES OF TAXPAYERS
THAT HAVE APPEARED ON PREVIOUS VERSIONS OF THE SAME LIST, UNLESS: (1)  A
SEPARATE  INSTANCE  OF  UNPAID  TAX OR ADDITIONS TO TAX, WHICH RANKS THE
TAXPAYER'S NEW LIABILITY AMONG THE TOP TWO HUNDRED FIFTY, SUBSEQUENT  TO
THE  PUBLISHING  OF THE PRIOR QUARTER'S LIST OCCURS, OR (2) AT LEAST ONE
YEAR HAS ELAPSED SINCE THE TAXPAYER APPEARED ON THE  LIST,  AND  IN  THE
COMMISSIONER'S  JUDGMENT,  PLACING  THE TAXPAYER ON THE LIST MAY SIGNIF-
ICANTLY INCREASE THE LIKELIHOOD OF PAYMENT.
  (C) NO TAXPAYER SHALL BE PLACED ON THE LIST, UNTIL: (1) A TAX  WARRANT
IS FILED AGAINST SUCH TAXPAYER FOR A DELINQUENT LIABILITY, AND (2) SIXTY
DAYS  HAVE  ELAPSED  FOLLOWING THE DATE OF MAILING A NOTICE BY CERTIFIED
MAIL TO SUCH TAXPAYER, AND WHEN IT  IS  THE  CASE,  TO  SUCH  TAXPAYER'S
OWNERS,  BENEFICIAL  OWNERS OR OFFICERS, OF THE COMMISSIONER'S INTENT TO
INCLUDE SUCH TAXPAYER'S NAME AND OTHER REQUIRED INFORMATION ON THE  LIST
TO BE PUBLISHED.
  (D)  NO  TAXPAYER  SHALL BE INCLUDED ON THE LIST IF SUCH TAXPAYER HAS:
(1) SINCE THE MAILING OF NOTICE OF THE COMMISSIONER'S INTENT,  PAID  THE
LIABILITY  IN  FULL OR ENTERED INTO A WRITTEN AGREEMENT WITH THE DEPART-
MENT FOR PAYMENT OF THE DELINQUENCY, OR (2) THE TOTAL LIABILITY FOR  ALL
TAX AND ADDITIONS TO TAX IS LESS THAN FIVE THOUSAND DOLLARS.
  (E)  FOR  THE EXCLUSIVE PURPOSE OF ASCERTAINING A TAXPAYER'S INCLUSION
ON THE PUBLISHED LIST, IN CALCULATING THE AMOUNT OF TAX AND ADDITIONS TO
TAX, THERE SHALL BE EXCLUDED ANY AMOUNT OF TAX OR ADDITION TO TAX WHICH:
  (1) HAS BEEN DETERMINED TO BE UNCOLLECTIBLE BECAUSE: (I) THE  TAXPAYER
HAS RECEIVED A DISCHARGE IN BANKRUPTCY WITH RESPECT TO THE TAXABLE PERI-
ODS  IN  QUESTION;  OR  (II)  THE  TAXPAYER  IS  DECEASED AND REASONABLE
COLLECTION MEASURES WILL NOT CAUSE THE DEBT TO  BE  COLLECTED  FROM  THE
ASSETS  OF THE TAXPAYER'S ESTATE; OR (III) THE TAXES ARE DEBTS BELONGING
TO A BUSINESS AND THE DEPARTMENT IS UNABLE TO FIND THAT SUCH BUSINESS OR
OTHER PERSONS RESPONSIBLE FOR THE DEBTS HAVE ASSETS FROM WHICH THE DEBTS
MAY BE PAID; OR (IV) THE DEBT HAS BEEN OUTSTANDING ON THE RECORDS OF THE
DEPARTMENT FOR MORE THAN SIX YEARS; OR
  (2) IS THE SUBJECT OF AN AGREEMENT BETWEEN THE  COMMISSIONER  AND  THE
TAXPAYER  FOR AN INSTALLMENT PAYMENT PLAN OF THE AMOUNT DUE AND WHICH IS
NOT IN DEFAULT BY A PERIOD OF THIRTY-ONE DAYS; OR
  (3) IS SUBJECT TO A STAY OF COLLECTION PURSUANT TO THE BANKRUPTCY CODE
OF THE UNITED STATES; OR
  (4) IN THE DISCRETION OF THE COMMISSIONER  AND  IN  THE  INTERESTS  OF
JUSTICE,  HAS BEEN DEFERRED FROM COLLECTION FOR NO MORE THAN NINETY DAYS
FOR THE PURPOSE OF RESEARCHING WHETHER OR NOT AN ERROR HAS  OCCURRED  IN
CALCULATING THE AMOUNT DUE; OR
  (5)  THE  COMMISSIONER,  IN  HIS  OR HER DISCRETION, UPON RECEIPT OF A
TAXPAYER'S WRITTEN REQUEST AND STATEMENT OF REASONABLE CAUSE, HAS DEEMED
THE RESULT TO BE FROM EXTRAORDINARY CIRCUMSTANCES.
  (F) THE NAMES AND INFORMATION OF TAXPAYERS APPEARING ON THE  PUBLISHED
LIST  SHALL BE REMOVED WITHIN THIRTY DAYS OF THE RECEIPT OF FULL PAYMENT
OF THE DELINQUENT LIABILITY OR RECEIPT OF THE TAXPAYER'S WRITTEN  AGREE-
MENT WITH THE DEPARTMENT FOR PAYMENT OF THE DELINQUENCY. ANY ISSUANCE OF
A  BAD  CHECK  OR  BREACH OF SUCH AGREEMENT MAY RESULT IN THE TAXPAYER'S
NAME BEING IMMEDIATELY RETURNED TO THE PUBLISHED LIST.
  (G) THE DEPARTMENT MAY PROMULGATE SUCH RULES AND REGULATIONS AS MAY BE
NECESSARY AND PROPER TO IMPLEMENT THE PROVISIONS OF THIS SUBDIVISION.

S. 4386--A                          3

  (H) ANY DISCLOSURES MADE BY THE COMMISSIONER, IN A GOOD  FAITH  EFFORT
TO  COMPLY WITH THE PROVISIONS OF THIS SUBDIVISION, SHALL NOT BE CONSID-
ERED A VIOLATION OF ANY LAW PROHIBITING DISCLOSURE OF TAXPAYER  INFORMA-
TION.
  S 2. This act shall take effect immediately.

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