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S07382 Summary:

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S07382 Floor Votes:

S07382 Text:

 
                STATE OF NEW YORK
        ________________________________________________________________________
 
                                          7382
 
                    IN SENATE
 
                                      May 14, 2014
                                       ___________
 
        Introduced  by  Sen. VALESKY -- read twice and ordered printed, and when
          printed to be committed to the Committee on Investigations and Govern-
          ment Operations
 
        AN ACT in relation to the meaning of the term "equipment"  for  purposes
          of department of taxation and finance audit or enforcement proceedings
 
          The  People of the State of New York, represented in Senate and Assem-

        bly, do enact as follows:
 
     1    Section 1. For the purposes of this act, the  term  "equipment"  shall
     2  mean a machine or system, and any part or subassembly thereof.
     3    §  2. Equipment shall be considered to be "directly and predominantly"
     4  used, as such term is used in clause (i) of paragraph 1  of  subdivision
     5  (z)  of  section  1115 of the tax law, as repealed by section 30 of part
     6  S-1 of chapter 57 of the laws of 2009 and last amended by section 17  of
     7  part  CC  of  chapter  85  of  the laws of 2002, for the purposes of any
     8  department of taxation and finance audit or enforcement  proceeding,  or
     9  any  other  administrative  matter  or  proceeding  of  such department,
    10  involving the interpretation, enforcement,  or  administration  of  such
    11  provision  of the tax law, when such equipment was received, inventoried

    12  or organized, and then prepared  for  distribution  at  an  empire  zone
    13  location  by  the  qualified  empire  zone  enterprise operating at such
    14  location, provided that such equipment, upon distribution,  is  stocked,
    15  repaired, cleaned or otherwise handled for the purpose of maintenance or
    16  upkeep  by  employees  of  such  qualified  empire zone enterprise whose
    17  duties related to such service work originate from,  and  terminate  at,
    18  the same empire zone location.
    19    §  3.  Notwithstanding sections 2006, 2012, 2014, 2016 and 2018 of the
    20  tax law, part 3000 of the tax appeals tribunal  rules  of  practice  and
    21  procedure,  or  any  determination  of  the division of tax appeals, the
    22  division of tax appeals shall accept a petition from any person or enti-
    23  ty that contests a determination or decision  of  the  division  of  tax

    24  appeals related to the interpretation of the term "directly and predomi-
    25  nantly",  as  such term is used in the section of the tax law referenced
    26  in section two of this act, provided that such original determination or
    27  decision of the division of tax appeals was contrary to  the  definition
 
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD15187-01-4
        S. 7382                             2
 
     1  of  such term as established by section two of this act. The division of
     2  tax appeals shall process and review, provide  for  a  hearing  of,  and
     3  render  a determination and decision in response to any such petition in
     4  accordance  with  the  process set forth in part 3000 of the tax appeals

     5  tribunal rules of practice and procedure. Any determination or  decision
     6  issued  by the division of tax appeals pursuant to this act shall super-
     7  sede any inconsistent determination or decision,  be  deemed  conclusive
     8  upon all parties and shall not be subject to review by any other unit in
     9  the division of tax appeals, by the tax appeals tribunal or by any court
    10  of the state.
    11    §  4.  This act shall take effect immediately, shall be deemed to have
    12  been in full force and effect on and after  March  1,  2001,  and  shall
    13  apply  to any audit or enforcement proceeding of the department of taxa-
    14  tion and finance, or any other administrative matter  or  proceeding  of
    15  such department, commencing on or after March 1, 2001.