A05936 Summary:

BILL NOA05936
 
SAME ASSAME AS S02710
 
SPONSORSchimminger (MS)
 
COSPNSROtis, Steck, Lupardo, Jaffee, Magnarelli
 
MLTSPNSRAbbate, Cook, Rivera
 
Amd S1138, Tax L
 
Requires the commissioner of taxation and finance, when using external indices to determine sales and compensating use tax due because of failure to file a return or filing of an incorrect return, to use external indices which reflect local economic conditions.
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A05936 Actions:

BILL NOA05936
 
03/08/2013referred to ways and means
01/08/2014referred to ways and means
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A05936 Floor Votes:

There are no votes for this bill in this legislative session.
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A05936 Text:



 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          5936
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                      March 8, 2013
                                       ___________
 
        Introduced  by  M.  of  A.  SCHIMMINGER,  OTIS,  STECK, LUPARDO, JAFFEE,
          GABRYSZAK, MAGNARELLI -- Multi-Sponsored by -- M. of A. ABBATE,  COOK,
          RIVERA,  ROSA  --  read once and referred to the Committee on Ways and
          Means
 
        AN ACT to amend the tax law, in relation to the determination  of  sales
          and compensating use taxes due
 

          The  People of the State of New York, represented in Senate and Assem-
        bly, do enact as follows:
 
     1    Section 1. Subdivision (a) of section 1138 of the tax law  is  amended
     2  by adding a new paragraph 5 to read as follows:
     3    (5)  Whenever  a return required by this article is not filed, or if a
     4  return when filed is incorrect or insufficient, and the  amount  of  tax
     5  due  is  determined  by the commissioner from such information as may be
     6  available pursuant to paragraph one of this subdivision, any    external
     7  indices  used  to  estimate the tax due shall reflect the local economic
     8  conditions.
     9    § 2. This act shall take effect immediately.
 
 
 
 
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets

                              [ ] is old law to be omitted.
                                                                   LBD06950-01-3
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