Assembly Bill A5959

Signed By Governor
2013-2014 Legislative Session

Suspends the income tax refund statute of limitations for individuals who are financially disabled

download bill text pdf

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Archive: Last Bill Status - Signed by Governor


  • Introduced
    • In Committee Assembly
    • In Committee Senate
    • On Floor Calendar Assembly
    • On Floor Calendar Senate
    • Passed Assembly
    • Passed Senate
  • Delivered to Governor
  • Signed By Governor

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2013-A5959 (ACTIVE) - Details

See Senate Version of this Bill:
S4307
Law Section:
Tax Law
Laws Affected:
Amd §687, Tax L; amd §11-1787, NYC Ad Cd

2013-A5959 (ACTIVE) - Summary

Suspends the income tax refund statute of limitations for individuals who are financially disabled.

2013-A5959 (ACTIVE) - Bill Text download pdf

                            
                    S T A T E   O F   N E W   Y O R K
________________________________________________________________________

                                  5959

                       2013-2014 Regular Sessions

                          I N  A S S E M B L Y

                             March 11, 2013
                               ___________

Introduced by M. of A. FARRELL -- (at request of the Department of Taxa-
  tion  and  Finance) -- read once and referred to the Committee on Ways
  and Means

AN ACT to amend the tax law and the administrative code of the  city  of
  New  York,  in relation to suspending the income tax refund statute of
  limitations for individuals due to financial disability

  THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
BLY, DO ENACT AS FOLLOWS:

  Section  1. Subsection (k) of section 687 of the tax law is relettered
subsection (l) and a new subsection (k) is added to read as follows:
  (K) RUNNING OF PERIODS  OF  LIMITATION  SUSPENDED  WHILE  TAXPAYER  IS
UNABLE TO MANAGE FINANCIAL AFFAIRS DUE TO DISABILITY. -- (1) IN THE CASE
OF  AN  INDIVIDUAL  TAXPAYER,  THE  RUNNING  OF THE PERIODS SPECIFIED IN
SUBSECTIONS (A), (B), AND (C) OF THIS SECTION SHALL BE SUSPENDED  DURING
ANY PERIOD OF SUCH INDIVIDUAL'S LIFE THAT SUCH INDIVIDUAL IS FINANCIALLY
DISABLED.  FOR PURPOSES OF THIS SUBSECTION, AN INDIVIDUAL TAXPAYER IS AN
INDIVIDUAL WHO IS SUBJECT TO ANY STATE OR LOCAL PERSONAL INCOME  TAX  OR
SURCHARGE ADMINISTERED BY THE COMMISSIONER.
  (2)  FOR  PURPOSES  OF PARAGRAPH ONE OF THIS SUBSECTION, AN INDIVIDUAL
TAXPAYER IS FINANCIALLY DISABLED IF SUCH INDIVIDUAL IS UNABLE TO  MANAGE
HIS OR HER FINANCIAL AFFAIRS BY REASON OF A MEDICALLY DETERMINABLE PHYS-
ICAL  OR  MENTAL  IMPAIRMENT OF THAT INDIVIDUAL WHICH CAN BE EXPECTED TO
RESULT IN DEATH OR WHICH HAS LASTED OR CAN BE EXPECTED  TO  LAST  FOR  A
CONTINUOUS  PERIOD  OF  NOT LESS THAN TWELVE MONTHS. AN INDIVIDUAL SHALL
NOT BE CONSIDERED TO HAVE SUCH AN IMPAIRMENT UNLESS PROOF OF THE  EXIST-
ENCE  THEREOF  IS  FURNISHED IN SUCH FORM AND MANNER AS THE COMMISSIONER
MAY REQUIRE.
  (3) AN INDIVIDUAL TAXPAYER SHALL NOT BE TREATED AS  FINANCIALLY  DISA-
BLED DURING ANY PERIOD THAT SUCH INDIVIDUAL'S SPOUSE OR ANY OTHER PERSON
IS AUTHORIZED TO ACT ON BEHALF OF SUCH INDIVIDUAL IN FINANCIAL MATTERS.

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD09096-01-3

              

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