Senate Bill S4157

2019-2020 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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2019-S4157 (ACTIVE) - Details

See Assembly Version of this Bill:
A2555
Current Committee:
Senate Investigations And Government Operations
Law Section:
Tax Law
Laws Affected:
Amd §171, Tax L
Versions Introduced in Other Legislative Sessions:
2009-2010: S3985, A5100
2011-2012: S2631, A4511, A6834
2013-2014: S3047, A6753, A9219
2015-2016: S1782, A3488
2017-2018: S2152, A3649
2021-2022: S5917
2023-2024: S5243

2019-S4157 (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.

2019-S4157 (ACTIVE) - Sponsor Memo

2019-S4157 (ACTIVE) - Bill Text download pdf 

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   4157
 
                        2019-2020 Regular Sessions
 
                             I N  S E N A T E
 
                               March 1, 2019
                                ___________
 
 Introduced  by  Sen.  FUNKE  -- 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 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.
   § 2. This act shall take effect immediately.
 
 
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
                                                            LBD05004-01-9

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