S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                  4623--A
 
                        2017-2018 Regular Sessions
 
                             I N  S E N A T E
 
                             February 23, 2017
                                ___________
 
 Introduced  by  Sens.  RANZENHOFER,  AMEDORE,  CROCI,  FELDER, GALLIVAN,
   HANNON, HELMING, RITCHIE, SAVINO -- read twice  and  ordered  printed,
   and  when  printed  to be committed to the Committee on Investigations
   and Government Operations -- recommitted to the Committee on  Investi-
   gations  and  Government  Operations in accordance with Senate Rule 6,
   sec. 8 -- 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:
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD09591-02-8
              

 S. 4623--A                          2
 
   (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
 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

 S. 4623--A                          3
 
 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
 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.