Senate Bill S2710

2013-2014 Legislative Session

When external indices are utilized to determine sales and use tax due, requires such indices to reflect local economic conditions

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Archive: Last Bill Status - In Senate Committee Rules 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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2013-S2710 (ACTIVE) - Details

See Assembly Version of this Bill:
A5936
Current Committee:
Senate Rules
Law Section:
Tax Law
Laws Affected:
Amd ยง1138, Tax L
Versions Introduced in Other Legislative Sessions:
2011-2012: S4943, A8129
2015-2016: S3013, A4569
2017-2018: S561, A3924
2019-2020: S971

2013-S2710 (ACTIVE) - Summary

Requires the commissioner of taxation and finance, when using external indices to determine sales and compensating use tax due because of failure to file a return or filing of an incorrect return, to use external indices which reflect local economic conditions.

2013-S2710 (ACTIVE) - Sponsor Memo

2013-S2710 (ACTIVE) - Bill Text download pdf 

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

                                  2710

                       2013-2014 Regular Sessions

                            I N  S E N A T E

                            January 23, 2013
                               ___________

Introduced  by Sens. YOUNG, RANZENHOFER -- read twice and ordered print-
  ed, and when printed to be committed  to  the  Committee  on  Investi-
  gations and Government Operations

AN  ACT  to amend the tax law, in relation to the determination of sales
  and compensating use taxes due

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

  Section  1.  Subdivision (a) of section 1138 of the tax law is amended
by adding a new paragraph 5 to read as follows:
  (5) WHENEVER A RETURN REQUIRED BY THIS ARTICLE IS NOT FILED, OR  IF  A
RETURN  WHEN  FILED  IS INCORRECT OR INSUFFICIENT, AND THE AMOUNT OF TAX
DUE IS DETERMINED BY THE COMMISSIONER FROM SUCH INFORMATION  AS  MAY  BE
AVAILABLE  PURSUANT  TO PARAGRAPH ONE OF THIS SUBDIVISION, ANY  EXTERNAL
INDICES USED TO ESTIMATE THE TAX DUE SHALL REFLECT  THE  LOCAL  ECONOMIC
CONDITIONS.
  S 2. This act shall take effect immediately.






 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD06950-01-3

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