S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  7647--A
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                                May 5, 2017
                                ___________
 
 Introduced by M. of A. DINOWITZ -- read once and referred to the Commit-
   tee  on  Ways  and  Means  -- recommitted to the Committee on Ways and
   Means in  accordance  with  Assembly  Rule  3,  sec.  2  --  committee
   discharged, bill amended, ordered reprinted as amended and recommitted
   to said committee

 AN  ACT  to amend the tax law, in relation to providing an exemption for
   tangible personal  property  and  services  sold  by  a  cemetery;  in
   relation to establishing an amnesty program for cemetery corporations
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Declaration of policy. The people  of  this  state  have  a
 vital  interest  in  the maintenance and preservation of cemetery corpo-
 rations to prevent them from becoming a burden  upon  local  governments
 and  the  community.  The preservation of cemetery funds is vital to the
 long-term maintenance  and  preservation  of  these  burial  grounds  to
 prevent  abandonment  and dilapidation. In order to preserve this order,
 and the uniqueness of cemetery corporations, clarifications of  cemetery
 sales tax collections are necessary.
   §  2.  Subdivision  (a)  of  section 1115 of the tax law is amended by
 adding a new paragraph 7-a to read as follows:
   (7-A) TANGIBLE PERSONAL PROPERTY AND SERVICES SOLD BY A  CEMETERY  FOR
 THE  EXCLUSIVE  USE  ON THE GROUNDS AND IN THE BUILDINGS OF THE CEMETERY
 CORPORATION  INCLUDING  BUT  NOT  LIMITED  TO  THE  ADDITIONAL  SERVICES
 PROVIDED  BY  A  CEMETERY AS DEFINED IN PARAGRAPH (B) OF SECTION FIFTEEN
 HUNDRED NINE OF THE NOT-FOR-PROFIT CORPORATION LAW AND FOR  THE  MAINTE-
 NANCE AND PRESERVATION OF LOTS, PLOTS AND PARTS THEREOF.
   §  3.  Subdivision  (a)  of  section 1116 of the tax law is amended by
 adding a new paragraph 10 to read as follows:
   (10) A CEMETERY CORPORATION, AS DEFINED IN PARAGRAPH  (A)  OF  SECTION
 FIFTEEN HUNDRED TWO OF THE NOT-FOR-PROFIT CORPORATION LAW, INCLUDING BUT
 NOT  LIMITED TO THOSE CEMETERIES REGULATED BY THE RELIGIOUS CORPORATIONS
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD09591-03-8

 A. 7647--A                          2
 
 LAW WHERE IT IS THE PURCHASER, USER, OR CONSUMER, OR  WHERE  IT  IS  THE
 VENDOR  OF SERVICES OR PROPERTY EXCLUSIVELY TO BE USED ON THE GROUNDS OR
 BUILDINGS OF THE CORPORATION.
   §  4.  The  tax law is amended by adding a new section 1149 to read as
 follows:
   § 1149. AMNESTY PROGRAM. (A) NOTWITHSTANDING  THE  PROVISIONS  OF  ANY
 OTHER  LAW  TO  THE  CONTRARY,  THERE  IS  HEREBY ESTABLISHED AN AMNESTY
 PROGRAM AS DESCRIBED HEREIN, TO BE ADMINISTERED BY THE COMMISSIONER,  TO
 BE  EFFECTIVE FOR THE PERIOD AS PRESCRIBED BY SUCH COMMISSIONER, FOR ALL
 ELIGIBLE TAXPAYERS AS DESCRIBED  HEREIN,  OWING  ANY  TAX  OR  SURCHARGE
 IMPOSED  OR  FORMERLY IMPOSED BY SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN
 HUNDRED TEN OF THIS ARTICLE, AND ADMINISTERED BY SUCH COMMISSIONER.
   (B) SUCH AMNESTY PROGRAM SHALL APPLY TO TAX LIABILITIES FOR THE  TAXES
 SET FORTH IN SECTIONS ELEVEN HUNDRED FIVE AND ELEVEN HUNDRED TEN OF THIS
 ARTICLE  FOR TAXABLE PERIODS ENDING OR TRANSACTIONS OR USES OCCURRING ON
 OR BEFORE DECEMBER THIRTY FIRST, TWO THOUSAND EIGHTEEN.
   (C) FOR  PURPOSES  OF  THE  AMNESTY  PROGRAM  ESTABLISHED  UNDER  THIS
 SECTION,  AN  ELIGIBLE  TAXPAYER IS A CEMETERY CORPORATION AS DEFINED BY
 PARAGRAPH (A) OF SECTION  FIFTEEN  HUNDRED  TWO  OF  THE  NOT-FOR-PROFIT
 CORPORATION  LAW  WHO OR WHICH HAS A TAX LIABILITY WITH REGARD TO ONE OR
 MORE OF THE DESIGNATED TAXES FOR THE PERIOD OF TIME DESCRIBED IN  SUBDI-
 VISION (B) OF THIS SECTION.
   (D)  THE  AMNESTY  PROGRAM ESTABLISHED HEREIN SHALL PROVIDE, THAT UPON
 APPLICATION, INCLUDING APPLICABLE RETURNS, WHICH APPLICATION AND RETURNS
 SHALL BE IN SUCH FORM AND SUBMITTED IN SUCH MANNER AS PRESCRIBED BY  THE
 COMMISSIONER, BY AN ELIGIBLE TAXPAYER, AND UPON PAYMENT IN SUCH FORM AND
 IN  SUCH  MANNER AS PRESCRIBED BY SUCH COMMISSIONER, WHICH PAYMENT SHALL
 EITHER ACCOMPANY SUCH APPLICATION OR BE MADE WITHIN THE TIME STATED ON A
 BILL ISSUED BY SUCH COMMISSIONER TO SUCH TAXPAYER, OF THE  AMOUNT  OF  A
 TAX  LIABILITY UNDER ONE OR MORE OF THE DESIGNATED TAXES WITH RESPECT TO
 WHICH AMNESTY IS SOUGHT, SUCH COMMISSIONER SHALL  WAIVE  ANY  APPLICABLE
 PENALTIES  AND  INTEREST  (INCLUDING  THE  ADDITIONAL  RATE  OF INTEREST
 PRESCRIBED UNDER SECTION ELEVEN HUNDRED FORTY-FIVE  OF  THIS  PART).  IN
 ADDITION,  NO  CIVIL,  ADMINISTRATIVE  OR  CRIMINAL ACTION OR PROCEEDING
 SHALL BE BROUGHT AGAINST SUCH AN ELIGIBLE TAXPAYER RELATING TO  THE  TAX
 LIABILITY  COVERED  BY SUCH WAIVER. FAILURE TO PAY ALL SUCH TAXES BY THE
 LATER OF MARCH FIFTEENTH, TWO THOUSAND NINETEEN, OR THE DATE  PRESCRIBED
 THEREFOR  ON  A  BILL  ISSUED BY SUCH COMMISSIONER, SHALL INVALIDATE ANY
 AMNESTY GRANTED PURSUANT TO THE AMNESTY PROGRAM ESTABLISHED  UNDER  THIS
 SECTION.
   (E) AMNESTY TAX RETURN FORMS SHALL BE IN A FORM, CONTAIN SUCH INFORMA-
 TION  AND  BE  SUBMITTED  AS  PRESCRIBED  BY  THE COMMISSIONER AND SHALL
 PROVIDE FOR SPECIFICATIONS BY THE APPLICANT OF THE  TAX  LIABILITY  WITH
 RESPECT TO WHICH AMNESTY IS SOUGHT. THE APPLICANT MUST ALSO PROVIDE SUCH
 ADDITIONAL  INFORMATION  AS  IS  REQUIRED BY SUCH COMMISSIONER.  AMNESTY
 SHALL BE GRANTED ONLY WITH RESPECT TO THE TAX LIABILITIES  SPECIFIED  BY
 THE TAXPAYER ON SUCH FORMS. ANY RETURN OR REPORT FILED UNDER THE AMNESTY
 PROGRAM  ESTABLISHED HEREIN IS SUBJECT TO VERIFICATION AND ASSESSMENT AS
 PROVIDED BY STATUTE. IF THE APPLICANT FILES A FALSE  OR  FRAUDULENT  TAX
 RETURN  OR  REPORT,  OR  ATTEMPTS IN ANY MANNER TO DEFEAT OR EVADE A TAX
 UNDER THE AMNESTY PROGRAM, AMNESTY SHALL BE DENIED OR RESCINDED.
   (F) WITH RESPECT TO ANY EXISTING INSTALLMENT PAYMENT AGREEMENT  OF  AN
 ELIGIBLE  TAXPAYER, WHERE SUCH AGREEMENT APPLIES TO A TAX LIABILITY WITH
 RESPECT TO WHICH AMNESTY IS SOUGHT BY SUCH TAXPAYER, NOTWITHSTANDING ANY
 TERMS OF SUCH AGREEMENT TO THE CONTRARY, SUCH TAXPAYER, AS  A  CONDITION
 OF  RECEIVING  AMNESTY, MUST PAY ANY SUCH LIABILITY IN FULL BY THE LATER

 A. 7647--A                          3
 
 OF THE LAST DAY OF THE PRESCRIBED AMNESTY PERIOD, OR THE DATE PRESCRIBED
 THEREFOR ON A BILL ISSUED BY THE COMMISSIONER.
   (G)  THE  COMMISSIONER  MAY  PROMULGATE  REGULATIONS,  ISSUE FORMS AND
 INSTRUCTIONS AND TAKE ANY AND ALL OTHER ACTIONS NECESSARY  TO  IMPLEMENT
 THE  PROVISIONS  OF  THE AMNESTY PROGRAM ESTABLISHED UNDER THIS SECTION.
 SUCH COMMISSIONER SHALL PUBLICIZE THE AMNESTY PROGRAM  PROVIDED  FOR  IN
 THIS  SECTION SO AS TO MAXIMIZE PUBLIC AWARENESS OF AND PARTICIPATION IN
 SUCH PROGRAM.
   § 5. On or before February 28, 2021, the commissioner of taxation  and
 finance  shall  submit  a report to the chairperson of the assembly ways
 and means committee, the ranking minority member of  the  assembly  ways
 and  means  committee,  the chairperson of the senate finance committee,
 the ranking minority member of the  senate  finance  committee  and  the
 director  of the budget regarding the amnesty program established pursu-
 ant to this act. The report shall contain the following  information  as
 of  the  report cutoff date:  (i) the gross revenue collected under each
 tax and the year or other applicable period  for  or  during  which  the
 liability  was  incurred; (ii) the amount of money spent on advertising,
 notification,  and  outreach  activities,  by  each  activity,   and   a
 description  of  the form and content of such activities, by each activ-
 ity; (iii) the amount paid by the department of taxation and finance for
 services and expenses  related  to  the  establishment  of  the  amnesty
 program;  and  (iv)  an  estimate  of the net revenue generated from the
 amnesty program.
   § 6. This act shall take effect immediately.