STATE OF NEW YORK
________________________________________________________________________
435
2019-2020 Regular Sessions
IN SENATE(Prefiled)
January 9, 2019
___________
Introduced by Sen. HOYLMAN -- read twice and ordered printed, and when
printed to be committed to the Committee on Investigations and Govern-
ment Operations
AN ACT to amend the tax law, in relation to eliminating the one-year
time requirement for aggregation payments
The People of the State of New York, represented in Senate and Assem-bly, do enact as follows:
1 Section 1. Section 1807 of the tax law, as amended by section 5 of
2 subpart A of part S of chapter 57 of the laws of 2010, is amended to
3 read as follows:
4 § 1807. Aggregation. For purposes of this article, the payments due
5 and not paid under a single article of this chapter pursuant to a common
6 scheme or plan or due and not paid, [within one year,] may be charged in
7 a single count, and the amount of underpaid tax liability incurred,
8 [within one year,] may be aggregated in a single count.
9 § 2. This act shall take effect on the first of January next succeed-
10 ing the date upon which it shall have become a law.
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[] is old law to be omitted.
LBD00700-01-9
