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A05960 Summary:

BILL NO    A05960 

SAME AS    SAME AS S04310

SPONSOR    Farrell

COSPNSR    

MLTSPNSR   

Add S991, Tax L; amd Part A S35, Chap 389 of 1997; amd S385, Chap 190 of 1990

Makes a reduced rate of interest applicable to certain additions of tax
resulting from discovery after filing an estate tax return of certain assets
belonging to the decedent held by the state comptroller as abandoned property.