NY State Senate Bill 2021-S576

Senate Bill S576

2021-2022 Legislative Session

Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures

download bill text pdf

Archive: Last Bill Status - In Senate Committee Budget And Revenue 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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Actions

View Actions

	Assembly Actions - Lowercase Senate Actions - UPPERCASE
Jan 05, 2022	referred to budget and revenue
Jun 10, 2021	committed to rules
May 10, 2021	advanced to third reading
May 05, 2021	2nd report cal.
May 04, 2021	1st report cal.890
Jan 06, 2021	referred to budget and revenue

Votes

- May 4, 2021 - Budget And Revenue Committee Vote
  S576
  
  7
  
  Aye
  
  0
  
  Nay
  
  0
  
  Aye with Reservations
  
  0
  
  Absent
  
  0
  
  Excused
  
  0
  
  Abstained
  - - Budget And Revenue Committee Vote: May 4, 2021
      
      aye (7)
      
      Benjamin
      
      Kaminsky
      
      Krueger
      
      Liu
      
      Rath III
      
      Salazar
      
      Weik

2021-S576 (ACTIVE) - Details

See Assembly Version of this Bill:: A6712
Current Committee:: Senate Budget And Revenue
Law Section:: Tax Law
Laws Affected:: Amd §§692 & 1092, Tax L; amd §5232, CPLR
Versions Introduced in Other Legislative Sessions:: 2019-2020: S5881, A8038
2023-2024: S5240, A2987

2021-S576 (ACTIVE) - Summary

Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.

2021-S576 (ACTIVE) - Sponsor Memo

                                
 
BILL NUMBER: S576

SPONSOR: SANDERS
 
TITLE OF BILL:

An act to amend the tax law and the civil practice law and rules, in
relation to permitting consent for service in the form of magnetic tape
or through electronic means for certain collection procedures

 
PURPOSE OR GENERAL IDEA:

To add magnetic tape and electronic means to the list of forms in which
a party may be served by the Department of Taxation and Finance and may
respond to such service.

 
SUMMARY OF PROVISIONS:

Section one of the bill amends section 692 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.

Section two of the bill amends section 1092 of the tax law as it relates
to expanding the permitted forms of service for tax levy purposes to
include the electronic transmission between the Department of Taxation
and Finance and parties to be served.

Section three of the bill amends section 5232 of the civil practice law
and rules as it relates to allowing electronic transmission of tax
levies on judgements when the state or its agencies is the creditor.

Section four of the bill relates to the effective date.

 
DIFFERENCE BETWEEN ORIGINAL AND AMENDED VERSION:

The amendments expand the use of electronic transmission of tax levies
on judgements when the state or its agencies is the creditor.

 
JUSTIFICATION:

Currently, New York tax laws are silent as to whether the New York State
Department of Taxation and Finance's levies can be served through elec-
tronic means. The provisions noted provide for the levy process for
personal income tax and corporate tax, respectively.  Expressly adding
such language to the Tax Law would make clear it is acceptable to serve
such levies on the property holder by electronic means if when granted
consent. The proposed language mirrors what is found in New York State
statutes on Restraining Notices and Information Subpoenas. The adoption
of electronic filing would immediately result in savings and efficien-
cies related to cost, time, and environmental impact for immediate
stakeholders, while reducing errors.

 
LEGISLATIVE HISTORY:

New bill.

 
FISCAL IMPLICATIONS:

None.
 
EFFECTIVE DATE:
This legislation will take effect immediately.

2021-S576 (ACTIVE) - Bill Text download pdf

                            
 
                     S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                    576
 
                        2021-2022 Regular Sessions
 
                             I N  S E N A T E
 
                                (PREFILED)
 
                              January 6, 2021
                                ___________
 
 Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
   printed to be committed to the Committee on Budget and Revenue
 
 AN ACT to amend the tax law and the civil practice  law  and  rules,  in
   relation  to  permitting  consent  for service in the form of magnetic
   tape or through electronic means for certain collection procedures
 
   THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subsection (f) of section 692 of the tax law, as amended by
 chapter 65 of the laws of 1985, is amended to read as follows:
   (f)  Execution.--The  sheriff  or  officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 same  manner  prescribed  by law in respect to executions issued against
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be collected in the same manner. An officer or employee of  the  depart-
 ment  of  taxation  and finance may proceed in any county or counties of
 this state and shall have all the powers of execution conferred  by  law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING  ANY  OTHER  LAW TO THE CONTRARY, THE INDIVIDUAL OR IF A
 CORPORATION, PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE  PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT  IN  WRITING  TO  THE LOCATION FOR OR MEANS OF SERVICE INCLUDING
 SERVICE IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED  IN
 SUBDIVISION  (F)  OF RULE TWENTY-ONE HUNDRED THREE OF THE CIVIL PRACTICE
 LAW AND RULES.
   § 2. Subsection (f) of section 1092 of the  tax  law,  as  amended  by
 chapter 65 of the laws of 1985, is amended to read as follows:
   (f)  Execution.---The  sheriff  or officer or employee shall thereupon
 proceed upon the warrant in all respects, with like effect, and  in  the
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets

                       [ ] is old law to be omitted.
                                                            LBD05599-01-1

 S. 576                              2
 
 same  manner  prescribed  by law in respect to executions issued against
 property upon judgments of a court of record, and  a  sheriff  shall  be
 entitled  to the same fees for his services in executing the warrant, to
 be  collected  in the same manner. An officer or employee of the depart-
 ment of taxation and finance may proceed in any county  or  counties  of
 this  state  and shall have all the powers of execution conferred by law
 upon sheriffs, but shall be entitled to no fee or compensation in excess
 of actual expenses paid in connection with the execution of the warrant.
 NOTWITHSTANDING ANY OTHER LAW TO THE CONTRARY, THE INDIVIDUAL  OR  IF  A
 CORPORATION,  PARTNERSHIP, LIMITED LIABILITY COMPANY OR SOLE PROPRIETOR-
 SHIP, THROUGH ITS OFFICER, DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY
 CONSENT IN WRITING TO THE LOCATION FOR OR  MEANS  OF  SERVICE  INCLUDING
 SERVICE  IN THE FORM OF MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN
 SUBDIVISION (F) OF RULE TWENTY-ONE HUNDRED THREE OF THE  CIVIL  PRACTICE
 LAW AND RULES.
   §  3.   Section 5232 of the civil practice law and rules is amended by
 adding a new subdivision (i) to read as follows:
   (I) WHEN THE STATE OF NEW YORK, OR ANY OF ITS  AGENCIES  OR  MUNICIPAL
 CORPORATIONS  IS  THE  JUDGMENT CREDITOR, THEN NOTWITHSTANDING ANY OTHER
 LAW TO THE CONTRARY, THE INDIVIDUAL OR IF  A  CORPORATION,  PARTNERSHIP,
 LIMITED  LIABILITY COMPANY, OR SOLE PROPRIETORSHIP, THROUGH ITS OFFICER,
 DIRECTOR, AGENT OR EMPLOYEE TO BE SERVED, MAY CONSENT IN WRITING TO  THE
 LOCATION  FOR  OR  MEANS  OF  SERVICE  INCLUDING  SERVICE IN THE FORM OF
 MAGNETIC TAPE OR ELECTRONIC MEANS, AS DEFINED IN SUBDIVISION (F) OF RULE
 TWENTY-ONE HUNDRED THREE OF THIS CHAPTER.
   § 4.  This act shall take effect immediately.

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