S2631-2011 Actions

• Apr 17, 2012: referred to ways and means
• Apr 17, 2012: DELIVERED TO ASSEMBLY
• Apr 17, 2012: PASSED SENATE
• Mar 7, 2012: ADVANCED TO THIRD READING
• Mar 6, 2012: 2ND REPORT CAL.
• Mar 5, 2012: 1ST REPORT CAL.274
• Jan 4, 2012: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS
• Jan 4, 2012: returned to senate
• Jan 4, 2012: died in assembly
• Apr 13, 2011: referred to ways and means
• Apr 12, 2011: DELIVERED TO ASSEMBLY
• Apr 12, 2011: PASSED SENATE
• Apr 12, 2011: ORDERED TO THIRD READING CAL.391
• Apr 12, 2011: REPORTED AND COMMITTED TO RULES
• Jan 27, 2011: REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

S2631-2011 Meetings

S2631-2011 Calendars

S2631-2011 Votes

S2631-2011 Memo

BILL NUMBER:S2631

TITLE OF BILL:
An act
to amend the tax law, in relation to requiring the commissioner of
taxation and finance to provide for the timely payment of tax refunds to
taxpayers

PURPOSE:
To require that Department of Taxation and Finance to provide
for the payment of refunds within 30 days of the receipt of a tax
return.

SUMMARY OF PROVISIONS:
Section 171 adds a new subdivision 29 requiring the
Department of Taxation and Finance to pay every taxpayer's refund
within thirty days upon receipt by the Department. If the Department
is unable to pay a tax refund because of a discrepancy in the
taxpayers return, the Department shall provide written notice to the
taxpayer of the discrepancy and when it can be expected to be
resolved. Upon the failure to provide a refund or written notice, the
department shall pay the taxpayer interest on the refund owed at a
rate of six percent per annum.

JUSTIFICATION:
As the April 15 deadline approaches
for filing tax
returns with the State of New York, taxpayers who overpaid their
state taxes should receive their refund in a timely fashion. There
have been instances that the State has been withholding refunds which
rightfully belong to taxpayers. Although many New Yorkers have in
fact received their tax refunds in a timely fashion by the
Department, all New Yorkers who are owed a refund are entitled to it
in a reasonable time frame. This legislation would require the State
to act immediately to put this hard earned money back in the pockets
of hard working New York taxpayers.

LEGISLATIVE HISTORY:
2006: S.3652/A.6954 - Referred to Investigations/Referred to Ways and
Means.
2007: S.3658/A.7986 - Referred to Investigations/Referred to Ways and
Means.
2008: S.3658/A.7986 - Referred to Investigations/Referred to
Ways and Means.
2009-2010 - S.3985 - Reported to Finance

FISCAL IMPLICATIONS:
None.

EFFECTIVE DATE:
This act shall take effect immediately.

S2631-2011 Text

 S T A T E   O F   N E W   Y O R K
 
 
                                         2631
 2011-2012 Regular Sessions
 I N  SENATE
 January 27, 2011
 
 Introduced  by  Sen.  MARCELLINO  -- read twice and ordered printed, and
 when printed to be committed to the Committee  on  Investigations  and
 Government Operations
 AN  ACT  to amend the tax law, in relation to requiring the commissioner
 of taxation and finance to provide  for  the  timely  payment  of  tax
 refunds to taxpayers
 

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

 

Section 1.

Section 171 of the tax law  is  amended  by  adding  a  new
 subdivision twenty-ninth to read as follows:

 TWENTY-NINTH.  A.  PROVIDE  FOR THE PAYMENT BY THE DEPARTMENT OF EVERY
 REFUND DUE A TAXPAYER PURSUANT TO THIS CHAPTER WITHIN THIRTY DAYS OF THE
 RECEIPT BY THE DEPARTMENT  OF  THE  TAX  RETURN  CLAIMING  SUCH  REFUND;
 PROVIDED  THAT,  IF THE DEPARTMENT IS UNABLE TO PAY A TAX REFUND BECAUSE
 OF A DISCREPANCY IN THE TAXPAYER'S TAX  RETURN,  THE  DEPARTMENT  SHALL,
 WITHIN SUCH THIRTY DAY PERIOD, PROVIDE WRITTEN NOTICE TO THE TAXPAYER OF
 THE  SPECIFIC  DISCREPANCY  AND  A  DATE  WHEN  SUCH  DISCREPANCY CAN BE
 EXPECTED TO BE RESOLVED.
 B. UPON THE FAILURE TO PROVIDE A REFUND OR WRITTEN NOTICE TO A TAXPAY
 ER PURSUANT TO PARAGRAPH A OF THIS SUBDIVISION, THE DEPARTMENT SHALL PAY
 THE TAXPAYER INTEREST ON THE REFUND OWED AT A RATE OF  SIX  PERCENT  PER
 ANNUM.
 

S 2. This act shall take effect immediately.
 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD07680-01-1

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