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A00364 Summary:

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A00364 Floor Votes:

A00364 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                           364
 
                               2013-2014 Regular Sessions
 
                   IN ASSEMBLY
 
                                       (Prefiled)
 
                                     January 9, 2013
                                       ___________
 
        Introduced  by M. of A. DINOWITZ, MAISEL, GALEF -- Multi-Sponsored by --
          M. of A. McDONOUGH, McKEVITT -- read once and referred to the  Commit-
          tee 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
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01170-01-3
        A. 364                              2
 
     1  subdivision  will  depend  on the facts and circumstances, but generally

     2  will not exceed fifteen percent of  the  amount  (other  than  interest)
     3  collected by reason of the information provided.
     4    § 2. This act shall take effect immediately.