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A00701 Summary:

BILL NOA00701A
 
SAME ASSAME AS S05886
 
SPONSORDinowitz
 
COSPNSRGalef
 
MLTSPNSRMcDonough, McKevitt
 
Amd 11-1308, NYC Ad Cd; add 479-a, Tax L
 
Authorizes the payment of rewards in connection with the enforcement of the cigarette tax.
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A00701 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                         701--A
 
                               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 -- reported and referred to the Committee on Ways and Means  --
          committee  discharged,  bill amended, ordered reprinted as amended and
          recommitted to said committee

        AN ACT to amend the administrative code of the city of New York and  the
          tax  law,  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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD03781-02-7

        A. 701--A                           2
 
     1  otherwise would have been paid. A "suitable amount" for purposes of this
     2  subdivision will depend on the facts and  circumstances,  but  generally
     3  will  not  exceed  fifteen  percent  of the amount (other than interest)
     4  collected by reason of the information provided.
     5    §  2.  The tax law is amended by adding a new section 479-a to read as
     6  follows:
     7    § 479-a. Reward for detection of cigarette tax fraud. The commissioner
     8  may, in his or her sole discretion, approve  a  reward,  in  a  suitable
     9  amount, for information that leads to (1) the detection of underpayments
    10  of tax or fees required to be paid on cigarettes under this article, (2)
    11  the  detection  of  and  assessment of penalties on persons violating or
    12  conspiring to violate any provision of this article  pertaining  to  the
    13  cigarette  tax,  (3)  the  detection and conviction of persons guilty of
    14  violating or conspiring  to  violate  any  provisions  of  this  article
    15  pertaining  to  the cigarette tax, (4) a seizure and forfeiture of ciga-
    16  rettes under this article, or  (5)  a  suspension  or  revocation  of  a
    17  license  issued  under  this  article.  The rewards provided for by this
    18  section will be paid from the proceeds of amounts (other than  interest)
    19  collected  in  connection  with  the  administration of this article and
    20  forfeitures by reason of the information provided. For purposes of  this
    21  section,   proceeds  of  amounts  (other  than  interest)  collected  in
    22  connection with the  administration  of  this  article  and  forfeitures
    23  because  of  the  information  provided  include both additional amounts
    24  collected and amounts collected prior to receipt of the  information  if
    25  the information leads to the denial of a claim for refund that otherwise
    26  would  have  been paid. A "suitable amount" for purposes of this section
    27  will depend on the facts  and  circumstances,  but  generally  will  not
    28  exceed  fifteen percent of the amount (other than interest) collected by
    29  reason of the information provided.
    30    § 3. This act shall take effect immediately.
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