STATE OF NEW YORK
________________________________________________________________________
8247--A
2011-2012 Regular Sessions
IN ASSEMBLY
June 8, 2011
___________
Introduced by M. of A. LENTOL -- (at request of the Department of Law)
-- read once and referred to the Committee on Codes -- committee
discharged, bill amended, ordered reprinted as amended and recommitted
to said committee
AN ACT to amend the criminal procedure law, in relation to the prose-
cution of separate offenses based upon the same criminal act
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Subdivision 2 of section 40.20 of the criminal procedure
2 law is amended by adding a new paragraph (i) to read as follows:
3 (i) One of the offenses consists of a violation of 18 U.S.C. 371,
4 where the object of the conspiracy is to attempt in any manner to evade
5 or defeat any federal income tax or the payment thereof, or a violation
6 of 26 U.S.C. 7201, 26 U.S.C. 7202, 26 U.S.C. 7203, 26 U.S.C. 7204, 26
7 U.S.C. 7205, 26 U.S.C. 7206 or 26 U.S.C. 7212(A), where the purpose is
8 to evade or defeat any federal income tax or the payment thereof, and
9 the other offense is committed for the purpose of evading or defeating
10 any New York state or New York city income taxes and is defined in arti-
11 cle one hundred fifty-five of the penal law, article one hundred seventy
12 of the penal law, article one hundred seventy-five of the penal law,
13 article thirty-seven of the tax law or chapter forty of title eleven of
14 the administrative code of the city of New York.
15 § 2. This act shall take effect on the ninetieth day after it shall
16 have become a law and shall only apply to offenses committed on and
17 after such date.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD11792-06-1
