NY State Senate Bill 2009-S3985

Senate Bill S3985

2009-2010 Legislative Session

Requires the commissioner of taxation and finance to provide for the payment of refunds within 30 days of the receipt of a tax return

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 16, 2010	reported and committed to finance
Feb 23, 2010	notice of petition - requested
Jan 06, 2010	referred to investigations and government operations
Apr 07, 2009	referred to investigations and government operations

Votes

- Mar 16, 2010 - Investigations And Government Operations Committee Vote
  S3985
  
  8
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Investigations And Government Operations Committee Vote: Mar 16, 2010
      
      aye (8)
      
      Diaz
      
      Espada
      
      Golden
      
      Johnson
      
      Klein
      
      Nozzolio
      
      Stachowski
      
      Winner

co-Sponsors

View additional co-sponsors

2009-S3985 (ACTIVE) - Details

See Assembly Version of this Bill:: A5100
Current Committee:: Senate Finance
Law Section:: Tax Law
Laws Affected:: Amd §171, Tax L
Versions Introduced in Other Legislative Sessions:: 2011-2012: S2631, A4511, A6834
2013-2014: S3047, A6753, A9219
2015-2016: S1782, A3488
2017-2018: S2152, A3649
2019-2020: S4157, A2555
2021-2022: S5917
2023-2024: S5243

2009-S3985 (ACTIVE) - Summary

Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.

2009-S3985 (ACTIVE) - Sponsor Memo

                                 BILL NUMBER:  S3985

 TITLE OF BILL :

An act to amend the tax law, in relation to requiring the commissioner
of taxation and finance to provide for the timely payment of tax
refunds to taxpayers


 PURPOSE :

To require that Department of Taxation and Finance to provide for the
payment of refunds within 30 days of the receipt of a tax return.

 SUMMARY OF PROVISIONS :

Section one adds a new subdivision 29 requiring the Department of
Taxation and Finance to pay every taxpayer's refund within thirty days
upon receipt by the Department. If the Department is unable to pay a
tax refund because of a discrepancy in the taxpayers return, the
Department shall provide written notice to the taxpayer of the
discrepancy and when it can be expected to be resolved. Upon the
failure to provide a refund or written notice, the department shall
pay the taxpayer interest on the refund owed at a rate of six percent
per annum.

 JUSTIFICATION :

As the April 15 deadline approaches for filing tax returns with the
State of New York, taxpayers who overpaid their state taxes should
receive their refund in a timely fashion. There have been instances
that the State has been withholding refunds which rightfully belong to
taxpayers.  Although many New Yorkers have in fact received their tax
refunds in a timely fashion by the Department, all New Yorkers who are
owed a refund are entitled to it in a reasonable time frame.  This
legislation would require the State to act immediately to put this
hard earned money back in the pockets of hard working New York
taxpayers.

 LEGISLATIVE HISTORY :

2006: S.3652/A.6954 - referred to investigations/referred to ways and
means.
2007: S.3658/A.7986 - referred to investigations/referred to ways and
means.
2008: S.3658/ A.7986 - referred to investigations/referred to ways and
means.

 FISCAL IMPLICATIONS :
None.

 EFFECTIVE DATE :
Immediately.

2009-S3985 (ACTIVE) - Bill Text download pdf

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

                                  3985

                       2009-2010 Regular Sessions

                            I N  S E N A T E

                              April 7, 2009
                               ___________

Introduced  by  Sen.  WINNER -- 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  provide  for the timely payment of tax
  refunds to taxpayers

  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. A. PROVIDE FOR THE PAYMENT BY THE  DEPARTMENT  OF  EVERY
REFUND DUE A TAXPAYER PURSUANT TO THIS CHAPTER WITHIN THIRTY DAYS OF THE
RECEIPT  BY  THE  DEPARTMENT  OF  THE  TAX  RETURN CLAIMING SUCH REFUND;
PROVIDED THAT, IF THE DEPARTMENT IS UNABLE TO PAY A TAX  REFUND  BECAUSE
OF  A  DISCREPANCY  IN  THE TAXPAYER'S TAX RETURN, THE DEPARTMENT SHALL,
WITHIN SUCH THIRTY DAY PERIOD, PROVIDE WRITTEN NOTICE TO THE TAXPAYER OF
THE SPECIFIC DISCREPANCY  AND  A  DATE  WHEN  SUCH  DISCREPANCY  CAN  BE
EXPECTED TO BE RESOLVED.
  B. UPON THE FAILURE TO PROVIDE A REFUND OR WRITTEN NOTICE TO A TAXPAY-
ER PURSUANT TO PARAGRAPH A OF THIS SUBDIVISION, THE DEPARTMENT SHALL PAY
THE  TAXPAYER  INTEREST  ON THE REFUND OWED AT A RATE OF SIX PERCENT PER
ANNUM.
  S 2. This act shall take effect immediately.



 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD08248-01-9

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