§ 581-c. Amnesty program. 1. Notwithstanding the provisions of any
other law to the contrary, there is hereby established a three month
amnesty program as described in this section, to be administered by the
commissioner, to be effective for the period commencing October first,
nineteen hundred ninety-eight and ending December thirty-first, nineteen
hundred ninety-eight, for all eligible employers as described in this
section, owing any contribution imposed by section five hundred
seventy-seven or five hundred eighty-one of this title.

2. Such amnesty shall apply to contribution liabilities for the
contributions set forth in subdivision one of this section ("designated
contributions") for contribution periods ending or transactions or uses
occurring on or before December thirty-first, nineteen hundred
ninety-five.

3. For purposes of this section an "eligible employer" shall mean any
individual, partnership, corporation, limited liability company, joint
stock company or any other company, society, association or business or
any other person as described in this chapter, who or which has
contribution liability with regard to one or more of the designated
contributions for the period of time described in subdivision two of
this section.

4. The amnesty program established in this section shall provide that
upon application by an eligible employer, and upon payment, which shall
either accompany such application or be made within the time stated on a
bill issued by the commissioner to such employer, of the amount of a
contribution liability under one or more of the designated contributions
with respect to which amnesty is sought, plus related interest, and the
commissioner shall waive any applicable penalties. In addition, no
civil, administrative or criminal action or proceeding shall be brought
against such an eligible employer relating to the contribution liability
covered by such waiver. Failure to pay, all such contributions, plus
related interest, shall invalidate an amnesty granted pursuant to this
section.

5. An otherwise eligible employer, who or which certifies on an
application for amnesty, that making payment of the full amount of the
liability for which amnesty is sought at the time such application is
made would create a severe financial hardship for such employer, shall
retain eligibility for amnesty if, (a) fifty percent or more of the
amount due as computed by such employer is paid with such application or
within the time stated on a bill issued by the commissioner, and (b) the
balance due, including interest, is paid, in no more than two
installments on or before May fifteenth, nineteen hundred ninety-eight
or the date prescribed therefor on a bill issued by the commissioner.

6. Amnesty shall not be granted to any contributor who is a party to
any criminal investigation being conducted by an agency of the state or
any political subdivision thereof or is a party to any civil or criminal
litigation which is pending on the date of the employer's application in
any court of this state or the United States relating to any action or
failure to act which is the basis for the penalty with respect to which
amnesty is sought. A civil litigation shall be deemed not to be pending
on the date of the application if the employer withdraws from such
litigation prior to the granting of amnesty.

7. Amnesty contribution return forms shall be in a form prescribed by
the commissioner and shall provide for specifications by the applicant
of the contribution liability with the respect to which amnesty is
sought. The applicant shall also provide such additional information as
required by the commissioner. Amnesty shall be granted only with respect
to contribution liabilities specified by the employer on such forms. Any
return or report filed under the amnesty program established in this
section is subject to verification and assessment as provided by law. If
the applicant files a false or fraudulent contribution return or report,
or attempts in any manner to defeat or evade a contribution under the
amnesty program, amnesty may be denied or rescinded.

8. No refund shall be granted or credit allowed with respect to any
penalty paid prior to the time the employer applies for amnesty pursuant
to subdivision four of this section.

9. Unless the commissioner on his or her own motion redetermines the
amount of contribution due, including applicable interest, no refund
shall be granted or credit allowed with respect to any contributions,
including applicable interest paid under this program.

10. The commissioner may promulgate regulations, issue forms and
instructions and take any and all other actions necessary to implement
this section. The commissioner shall publicize the amnesty program
provided for in this section so as to maximize public awareness of and
participation in such program.

11. For purposes of this section, the amnesty contribution return
forms and other documents filed by employers shall be deemed to be
reports and returns subject to the disclosure prohibitions of section
five hundred thirty-seven of this article.

12. Where an employer against whom or which a penalty is assessed, was
eligible for a waiver thereof under the amnesty program provided for
pursuant to this section but did not make timely application for such
waiver, such penalty shall be augmented by an amount equal to five
percent of the amount of such penalty.

13. For purposes of accounting for moneys and revenues received under
the amnesty program established pursuant to this section, the
commissioner shall report the gross revenue collected under each
contribution pursuant to the amnesty program. Such report shall be on a
monthly basis, commencing the first day of the month after the amnesty
program is established and ending on the last day of the month
immediately prior to the issuance of the final report required pursuant
to subdivision fourteen of this section. Such reports shall include
information concerning the gross revenue collected under each
contribution and the year or other applicable period for or during which
the liability was incurred.

14. On or before January thirty-first, two thousand the commissioner
shall submit a report to the chairman of the assembly ways and means
committee, the ranking minority member of the assembly ways and means
committee, the chairman of the senate finance committee, the ranking
minority member of the senate finance committee and the director of the
division of the budget regarding the amnesty program established
pursuant to this section. The report shall contain the following
information:

(a) the number of cases in which requests for penalty and interest
penalty waivers were made;

(b) the number of cases in which requests for penalty plus interest
waivers were approved;

(c) the amount of contribution and interest due in all approved and
unapproved cases;

(d) the amount of penalty and interest penalty waived in all approved
cases;

(e) the gross revenue collected and the year or other applicable
period for or during which the liability incurred;

(f) the amount of money spent on advertising, notification and
outreach activities, by each activity;

(g) the amount paid by the department for services and expenses
related to the establishment of the amnesty program;

(h) an estimate of the amount of revenue foregone as a result of
diverting staff of the department from regular work responsibilities to
work on the amnesty program;

(i) an estimate of the amount of revenue received during the period of
amnesty program provided for in this section which would have otherwise
been received at a later date; and

(j) an estimate of the set revenue generated from the amnesty program.