Senate Bill S1782

2015-2016 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

Sponsored By

Archive: Last Bill Status - In Senate Committee Investigations And Government Operations 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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2015-S1782 (ACTIVE) - Details

See Assembly Version of this Bill:
A3488
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd ยง171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3985, A5100
2011-2012: S2631, A4511, A6834
2013-2014: S3047, A6753, A9219
2017-2018: S2152, A3649
2019-2020: S4157, A2555
2021-2022: S5917
2023-2024: S5243

2015-S1782 (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; provides 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.

2015-S1782 (ACTIVE) - Sponsor Memo

2015-S1782 (ACTIVE) - Bill Text download pdf 

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

                                  1782

                       2015-2016 Regular Sessions

                            I N  S E N A T E

                            January 14, 2015
                               ___________

Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
  when printed to be committed to the Committee  on  Investigations  and
  Government 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 ARTICLE  TWENTY-TWO  OF  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
TAXPAYER  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.
                                                           LBD03914-01-5

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