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

                                  2593

                       2015-2016 Regular Sessions

                          I N  A S S E M B L Y

                            January 20, 2015
                               ___________

Introduced by M. of A. DINOWITZ, GALEF -- Multi-Sponsored by -- M. of A.
  McDONOUGH,  McKEVITT  --  read  once  and referred to the Committee 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:

  Section  1.  Section 11-1308 of the administrative code of the city of
New York is amended by adding a new subdivision 12 to read as follows:
  12. IN HIS OR HER SOLE DISCRETION, TO APPROVE A REWARD, IN A  SUITABLE
AMOUNT, FOR INFORMATION THAT LEADS TO (I) THE DETECTION OF UNDERPAYMENTS
OF  TAX  OR  FEES  REQUIRED  TO  BE  PAID  UNDER  THIS CHAPTER, (II) THE
DETECTION OF  AND  ASSESSMENT  OF  PENALTIES  ON  PERSONS  VIOLATING  OR
CONSPIRING TO VIOLATE ANY PROVISION OF THIS CHAPTER, (III) THE DETECTION
AND  CONVICTION  UNDER  CHAPTER FORTY OF THIS TITLE OF PERSONS GUILTY OF
VIOLATING OR CONSPIRING TO VIOLATE ANY PROVISIONS OF THIS CHAPTER,  (IV)
A  SEIZURE  AND  FORFEITURE  OF CIGARETTES UNDER SECTION 11-4021 OF THIS
TITLE, OR (V) A SUSPENSION OR REVOCATION OF A LICENSE ISSUED UNDER  THIS
CHAPTER.  THE REWARDS PROVIDED FOR BY THIS SUBDIVISION WILL BE PAID FROM
THE PROCEEDS OF AMOUNTS (OTHER THAN INTEREST)  COLLECTED  IN  CONNECTION
WITH  THE  ADMINISTRATION OF THIS CHAPTER AND SECTIONS 11-4007, 11-4008,
11-4009, 11-4012 AND 11-4021 OF THIS TITLE BY REASON OF THE  INFORMATION
PROVIDED.  FOR  PURPOSES OF THIS SUBDIVISION, PROCEEDS OF AMOUNTS (OTHER
THAN INTEREST) COLLECTED IN CONNECTION WITH THE ADMINISTRATION  OF  THIS
CHAPTER  AND  SECTIONS 11-4007, 11-4008, 11-4009, 11-4012 AND 11-4021 OF
THIS TITLE BECAUSE OF THE INFORMATION PROVIDED INCLUDE  BOTH  ADDITIONAL
AMOUNTS COLLECTED AND AMOUNTS COLLECTED PRIOR TO RECEIPT OF THE INFORMA-
TION  IF  THE INFORMATION LEADS TO THE DENIAL OF A CLAIM FOR REFUND THAT
OTHERWISE WOULD HAVE BEEN PAID. A "SUITABLE AMOUNT" FOR PURPOSES OF THIS
SUBDIVISION WILL DEPEND ON THE FACTS AND  CIRCUMSTANCES,  BUT  GENERALLY
WILL  NOT  EXCEED  FIFTEEN  PERCENT  OF THE AMOUNT (OTHER THAN INTEREST)
COLLECTED BY REASON OF THE INFORMATION PROVIDED.
  S 2. This act shall take effect immediately.

              

 EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                      [ ] is old law to be omitted.
                                                           LBD01936-01-5