Assembly Actions -
Lowercase Senate Actions - UPPERCASE |
|
---|---|
Jun 25, 2010 |
reported referred to rules |
Jan 29, 2010 |
referred to ways and means |
Assembly Bill A9815
2009-2010 Legislative Session
Sponsored By
SCHIMMINGER
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
Actions
2009-A9815 (ACTIVE) - Details
- See Senate Version of this Bill:
- S6691
- Current Committee:
- Assembly Rules
- Law Section:
- Tax Law
- Laws Affected:
- Amd §§420 & 426, Tax L
2009-A9815 (ACTIVE) - Sponsor Memo
BILL NUMBER:A9815 TITLE OF BILL: An act to amend the tax law, in relation to the tax imposed upon alcoholic beverages PURPOSE OF THE BILL: To create an audit trail and inventory control process in order to significantly reduce or eliminate tax avoidance. SUMMARY OF SPECIFIC PROVISIONS: § 1- Amends subdivision 16 of § 420 of the Tax Law by defining a "brand owner" as any person who is a manufacturer of any liquor or wine for which a brand or trade name label has been registered with and approved by the State Liquor Authority or by the Alcohol and Tobacco Tax Trade Bureau. § 2- Amends § 426 of the Tax Law by creating a "primary source" law. § 3- Effective date. JUSTIFICATION: Currently, New York State does not have a stand-alone
2009-A9815 (ACTIVE) - Bill Text download pdf
S T A T E O F N E W Y O R K ________________________________________________________________________ 9815 I N A S S E M B L Y January 29, 2010 ___________ Introduced by M. of A. SCHIMMINGER -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to the tax imposed upon alco- holic beverages THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM- BLY, DO ENACT AS FOLLOWS: Section 1. Subdivision 16 of section 420 of the tax law, as added by chapter 891 of the laws of 1986, is amended to read as follows: 16. "Brand owner" means any person who is a manufacturer of any liquor or wine for which a brand or trade name label has been registered with and approved by the state liquor authority pursuant to section one hundred seven-a of the alcoholic beverage control law OR BY THE ALCOHOL AND TOBACCO TAX AND TRADE BUREAU. For purposes of this subdivision the term manufacturer includes a distiller, [importer,] vintner or rectifi- er. S 2. Section 426 of the tax law, as amended by chapter 891 of the laws of 1986, is amended to read as follows: S 426. Records to be kept by brand owners, distributors, owners and others. 1. THE BRAND OWNER, OR, WHERE THE BRAND OWNER HAS DESIGNATED ANOTHER PERSON TO ACT AS THE EXCLUSIVE AGENT OF THE BRAND OWNER, SUCH EXCLUSIVE AGENT OF THE BRAND OWNER, SHALL MAINTAIN A COMPLETE AND ACCURATE RECORD OF ALL THE DISTRIBUTORS OR HOLDERS OF A WHOLESALER'S LICENSE TO WHOM IT HAS SOLD LIQUOR OR WINE WHICH IS MANUFACTURED BY THE BRAND OWNER, TOGETHER WITH A RECORD OF THE NUMBER OF BOTTLES SOLD TO SUCH DISTRIBUTOR OR HOLDER OF A WHOLESALER'S LICENSE, THE SIZE OF THE BOTTLES AND ITS DESCRIPTION BY BRAND NAME. SUCH RECORD SHALL BE IN A FORM PRESCRIBED BY THE TAX COMMISSION, SHALL BE PRESERVED FOR THREE YEARS, AND SHALL BE OFFERED FOR INSPECTION AT ANY TIME UPON THE ORAL OR WRITTEN DEMAND OF THE COMMISSIONER OR HIS DULY AUTHORIZED AGENTS. 2. NO DISTRIBUTOR OR HOLDER OF A WHOLESALER'S LICENSE SHALL ORDER, PURCHASE OR RECEIVE ANY LIQUOR OR WINE FROM A SOURCE OTHER THAN A BRAND OWNER, OR WHERE THE BRAND OWNER HAS DESIGNATED ANOTHER PERSON TO ACT AS THE EXCLUSIVE AGENT OF THE BRAND OWNER, SUCH EXCLUSIVE AGENT OF THE EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets [ ] is old law to be omitted.
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