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A00701 Summary:

BILL NOA00701
 
SAME ASNo Same As
 
SPONSORDinowitz
 
COSPNSRGalef
 
MLTSPNSRMcDonough, McKevitt
 
Amd 11-1308, NYC Ad Cd
 
Authorizes the New York city commissioner of finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes.
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A00701 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           701
 
                               2017-2018 Regular Sessions
 
                   IN ASSEMBLY
 
                                     January 9, 2017
                                       ___________
 
        Introduced by M. of A. DINOWITZ, GALEF -- Multi-Sponsored by -- M. of A.
          McDONOUGH,  McKEVITT  --  read  once  and referred to the Committee on
          Cities
 
        AN ACT to amend the administrative code of the  city  of  New  York,  in
          relation  to authorizing the payment of rewards in connection with the
          enforcement of the cigarette tax

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
 
     1    Section  1.  Section 11-1308 of the administrative code of the city of
     2  New York is amended by adding a new subdivision 12 to read as follows:
     3    12. In his or her sole discretion, to approve a reward, in a  suitable
     4  amount, for information that leads to (i) the detection of underpayments
     5  of  tax  or  fees  required  to  be  paid  under  this chapter, (ii) the
     6  detection of  and  assessment  of  penalties  on  persons  violating  or
     7  conspiring to violate any provision of this chapter, (iii) the detection
     8  and  conviction  under  chapter forty of this title of persons guilty of
     9  violating or conspiring to violate any provisions of this chapter,  (iv)
    10  a  seizure  and  forfeiture  of cigarettes under section 11-4021 of this
    11  title, or (v) a suspension or revocation of a license issued under  this
    12  chapter.  The rewards provided for by this subdivision will be paid from
    13  the proceeds of amounts (other than interest)  collected  in  connection
    14  with  the  administration of this chapter and sections 11-4007, 11-4008,
    15  11-4009, 11-4012 and 11-4021 of this title by reason of the  information
    16  provided.  For  purposes of this subdivision, proceeds of amounts (other
    17  than interest) collected in connection with the administration  of  this
    18  chapter  and  sections 11-4007, 11-4008, 11-4009, 11-4012 and 11-4021 of
    19  this title because of the information provided include  both  additional
    20  amounts collected and amounts collected prior to receipt of the informa-
    21  tion  if  the information leads to the denial of a claim for refund that
    22  otherwise would have been paid. A "suitable amount" for purposes of this
    23  subdivision will depend on the facts and  circumstances,  but  generally
    24  will  not  exceed  fifteen  percent  of the amount (other than interest)
    25  collected by reason of the information provided.
    26    § 2. This act shall take effect immediately.
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03781-01-7
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