S T A T E   O F   N E W   Y O R K
 ________________________________________________________________________
 
                                   1078
 
                        2017-2018 Regular Sessions
 
                           I N  A S S E M B L Y
 
                             January 10, 2017
                                ___________
 
 Introduced  by M. of A. FARRELL -- read once and referred to the Commit-
   tee on Ways and Means
 
 AN ACT to amend the tax law, in relation to the  personal  liability  of
   certain  persons required to collect state and local sales and compen-
   sating use taxes and excise taxes imposed upon motor fuels and  petro-
   leum  businesses,  and  disclosures  of information concerning certain
   officers, managers, members and persons with certain ownership  inter-
   ests
 
   THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
 BLY, DO ENACT AS FOLLOWS:
 
   Section 1. Subdivision 5 of section 283 of the tax law, as  separately
 amended  by chapters 275 and 276 of the laws of 1986, is amended to read
 as follows:
   5. A registration shall not be cancelled or  suspended  nor  shall  an
 application  for registration be refused unless the registrant or appli-
 cant has had an opportunity for a hearing, provided,  however,  that  an
 application  for  registration  may  be  denied without a prior hearing.
 Provided, further, a registration may be cancelled or suspended  without
 a  prior  hearing,  for  failure to file a return within ten days of the
 date prescribed for filing a return under this article or article  twen-
 ty-eight  of  this chapter with respect to sales and uses of motor fuel,
 or for nonpayment of any taxes due pursuant to this article  or  article
 twenty-eight  or  twenty-nine  of this chapter with respect to sales and
 uses of motor fuel if the registrant shall  have  failed  to  file  such
 return  or  pay  such  taxes  within  ten days after the date the demand
 therefor is sent by registered or certified mail to the address  of  the
 distributor  given  in  his  application for registration, or an address
 substituted therefor as provided in this subdivision. A registration may
 be cancelled or suspended prior to a hearing for the failure to continue
 to maintain in full force and effect at all times the required  bond  or
 other  security  filed with the [tax commission] COMMISSIONER. Provided,
 
  EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                       [ ] is old law to be omitted.
              

                                                            LBD06544-01-7

 A. 1078                             2
 
 however, if a surety bond is cancelled prior  to  expiration,  the  [tax
 commission]  COMMISSIONER,  after  considering  all the relevant circum-
 stances, may make such other arrangements and require the filing of such
 other bond or other security as [it] THE COMMISSIONER deems appropriate.
 Provided, further, a registration may be cancelled or suspended prior to
 a  hearing for the transfer of such registration without the prior writ-
 ten approval of the [state tax commission] COMMISSIONER.  A  distributor
 shall  immediately  inform  the  department,  in  [writing]  THE  MANNER
 PRESCRIBED BY THE COMMISSIONER, of any change in its address and, if the
 distributor is a corporation  [or],  partnership  OR  LIMITED  LIABILITY
 COMPANY,  the  distributor  shall  immediately inform the department, in
 [writing] THE MANNER PRESCRIBED BY THE COMMISSIONER, of  any  change  in
 its  officers,  directors,  MEMBERS, MANAGERS or partners or their resi-
 dence addresses as shown in its application  for  registration  AND  ANY
 CHANGE  IN  OWNERSHIP INTEREST OR PROFIT DISTRIBUTION PERCENTAGE CAUSING
 ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST  OF  TWENTY
 PERCENT  OR  MORE  IN  SUCH  DISTRIBUTOR (MEASURED IN THE AGGREGATE, AND
 WHETHER DIRECT  OR  INDIRECT),  OR  PROFIT  DISTRIBUTION  PERCENTAGE  IF
 DIFFERENT  THAN  THE  OWNERSHIP  PERCENTAGE AND SUCH PROFIT DISTRIBUTION
 PERCENTAGE IS TWENTY PERCENT OR MORE.
   § 2. Subdivision 5 of section 283-a of the  tax  law,  as  amended  by
 chapter 560 of the laws of 1993, is amended to read as follows:
   5. A license shall not be cancelled or suspended nor shall an applica-
 tion  for  a  license  be refused unless the licensee or applicant for a
 license has had an opportunity for a hearing, provided, however, that an
 application for a  license  may  be  denied  without  a  prior  hearing.
 Provided,  further,  a  license  may be cancelled or suspended without a
 prior hearing, for failure to file a return or report within ten days of
 the date prescribed for  filing under this article or for nonpayment  of
 any  sums  due pursuant to this article or article twenty-eight or twen-
 ty-nine of this chapter with respect to motor fuel if the licensee shall
 have failed to file such return  or report or pay such sums  within  ten
 days  after the date the demand therefor is sent by registered or certi-
 fied mail to the address of the transporter given in his application for
 a license, or an address substituted therefor as in this subdivision.  A
 license  may  also  be cancelled or suspended prior to a hearing for the
 failure to continue to maintain in full force and effect  at  all  times
 the bond or other security filed with the commissioner. Provided, howev-
 er, if a surety bond is cancelled prior to expiration, the commissioner,
 after  considering  all  the relevant circumstances, may make such other
 arrangements and require the filing of such other bond or other security
 as the commissioner deems appropriate. Provided, further, a license  may
 be  cancelled  or  suspended prior to a hearing for the transfer of such
 license. A transporter  shall  immediately  inform  the  department,  in
 [writing]  THE  MANNER  PRESCRIBED BY THE COMMISSIONER, of any change in
 its address and, if the transporter is a corporation  [or],  partnership
 OR  LIMITED LIABILITY COMPANY, the  transporter shall immediately inform
 the department, in [writing] THE MANNER PRESCRIBED BY THE  COMMISSIONER,
 of  any change in its officers, directors, MANAGERS, MEMBERS or partners
 or their residence addresses as shown in its application for  a  license
 AND  ANY  CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION PERCENTAGE
 CAUSING ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST  OF
 TWENTY  PERCENT  OR MORE IN SUCH TRANSPORTER (MEASURED IN THE AGGREGATE,
 AND WHETHER DIRECT OR INDIRECT), OR PROFIT  DISTRIBUTION  PERCENTAGE  IF
 DIFFERENT  THAN  THE  OWNERSHIP  PERCENTAGE AND SUCH PROFIT DISTRIBUTION
 PERCENTAGE IS TWENTY PERCENT OR MORE.

 A. 1078                             3
 
   § 3. Subdivision 5 of section 283-b of the tax law, as added by  chap-
 ter 276 of the laws of 1986, is amended to read as follows:
   5. A license shall not be cancelled or suspended nor shall an applica-
 tion  for  a  license  be refused unless the licensee or applicant for a
 license has had an opportunity for a hearing, provided, however, that an
 application for a  license  may  be  denied  without  a  prior  hearing.
 Provided,  further,  a  license  may be cancelled or suspended without a
 prior hearing, for failure to file a return or report within ten days of
 the date prescribed for filing under this article or nonpayment  of  any
 sums due pursuant to this article or article twenty-eight or twenty-nine
 of  this  chapter  with respect to motor fuel if the licensee shall have
 failed to file such return or report or pay taxes within ten days  after
 the  date the demand therefor is sent by registered or certified mail to
 the address of the terminal operator given  in  his  application  for  a
 license,  or  an  address substituted therefor as in this subdivision. A
 license may be cancelled or suspended prior to a hearing for the failure
 to continue to maintain in full  force  and  effect  at  all  times  the
 required  bond or other security filed with the [tax commission] COMMIS-
 SIONER.  Provided, however, if a surety bond is cancelled prior to expi-
 ration, the [tax commission] COMMISSIONER,  after  considering  all  the
 relevant circumstances, may make such other arrangements and require the
 filing  of  such  other  bond or other security as [it] THE COMMISSIONER
 deems appropriate. Provided, further, a  license  may  be  cancelled  or
 suspended  prior to a hearing for the transfer of such license. A termi-
 nal operator shall immediately inform the department, in  [writing]  THE
 MANNER PRESCRIBED BY THE COMMISSIONER, of any change in its address and,
 if  the  terminal operator is a corporation [or], partnership OR LIMITED
 LIABILITY COMPANY, the terminal operator shall  immediately  inform  the
 department,  in  [writing] THE MANNER PRESCRIBED BY THE COMMISSIONER, of
 any change in its officers, directors, MANAGERS, MEMBERS or partners  or
 their  residence addresses as shown in its application for a license AND
 ANY CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION PERCENTAGE CAUS-
 ING ANY PERSON TO HAVE, OR NO LONGER  HAVE,  AN  OWNERSHIP  INTEREST  OF
 TWENTY PERCENT OR MORE IN SUCH TERMINAL OPERATOR (MEASURED IN THE AGGRE-
 GATE, AND WHETHER DIRECT OR INDIRECT), OR PROFIT DISTRIBUTION PERCENTAGE
 IF  DIFFERENT THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT DISTRIBUTION
 PERCENTAGE IS TWENTY PERCENT OR MORE.
   § 4. Paragraph (b) of subdivision 1 of section 288 of the tax law,  as
 amended  by  chapter  44  of  the  laws  of  1985, is amended to read as
 follows:
   (b) The [tax commission] COMMISSIONER shall  determine  the  liability
 for the penalty imposed by subdivision two of section two hundred eight-
 y-nine-b  OF  THIS  ARTICLE  of  any  officer,  director, shareholder or
 employee of a corporation or  of  a  dissolved  corporation,  member  or
 employee  of a partnership OR A LIMITED LIABILITY COMPANY or employee of
 an individual proprietorship. The [tax  commission]  COMMISSIONER  shall
 also determine the amount of such penalty. All of the provisions of this
 section shall apply to any determination made pursuant to this paragraph
 and for such purpose the term distributor, as used in subdivisions four,
 five  and six of this section, shall also mean and include such officer,
 director, shareholder, employee, PARTNER, MANAGER or member as the  case
 may be.
   § 5. Subdivisions 2 and 3 of section 288 of the tax law, subdivision 2
 as amended and subdivision 3 as added by chapter 44 of the laws of 1985,
 are amended to read as follows:

 A. 1078                             4
 
   2. The [state tax commission] COMMISSIONER may determine the amount of
 tax  due  at  any  time  if  such  distributor (i) has not registered as
 required by this article, (ii) fails to file a  return,  (iii)  files  a
 willfully  false  or  fraudulent return with intent to evade the tax, or
 (iv) fails to comply with section two hundred eighty-three of this arti-
 cle  in  not  informing  the  department[,  in  writing,]  IN THE MANNER
 PRESCRIBED BY THE COMMISSIONER of any change in its address  and,  if  a
 corporation,  LIMITED LIABILITY COMPANY or partnership, in not informing
 the department[, in writing], IN THE MANNER PRESCRIBED  BY  THE  COMMIS-
 SIONER,  of  any change in its officers, directors, MANAGERS, MEMBERS or
 partners or their residence addresses as shown in  its  application  for
 registration AND ANY CHANGE IN OWNERSHIP INTEREST OR PROFIT DISTRIBUTION
 PERCENTAGE  CAUSING  ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP
 INTEREST OF TWENTY PERCENT OR MORE IN SUCH DISTRIBUTOR (MEASURED IN  THE
 AGGREGATE,  AND  WHETHER  DIRECT  OR  INDIRECT),  OR PROFIT DISTRIBUTION
 PERCENTAGE IF DIFFERENT THAN THE OWNERSHIP PERCENTAGE  AND  SUCH  PROFIT
 DISTRIBUTION  PERCENTAGE  IS  TWENTY  PERCENT  OR  MORE AND WHETHER SUCH
 PERSON WAS UNDER A DUTY TO ACT FOR SUCH REGISTRANT.
   3. If a distributor shall inform  the  department,  in  [writing]  THE
 MANNER PRESCRIBED BY THE COMMISSIONER, of any change in its address and,
 if  a corporation, LIMITED LIABILITY COMPANY or partnership shall inform
 the department, in [writing] THE MANNER PRESCRIBED BY THE  COMMISSIONER,
 of  any change in its officers, directors, MANAGERS, MEMBERS or partners
 or their residence addresses as shown in its application  for  registra-
 tion,  AND  ANY  CHANGE  IN  OWNERSHIP  INTEREST  OR PROFIT DISTRIBUTION
 PERCENTAGE CAUSING ANY PERSON TO HAVE, OR NO LONGER HAVE,  AN  OWNERSHIP
 INTEREST  OF TWENTY PERCENT OR MORE IN SUCH DISTRIBUTOR (MEASURED IN THE
 AGGREGATE, AND WHETHER  DIRECT  OR  INDIRECT),  OR  PROFIT  DISTRIBUTION
 PERCENTAGE  IF  DIFFERENT  THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT
 DISTRIBUTION PERCENTAGE IS TWENTY PERCENT  OR  MORE,  AND  WHETHER  SUCH
 PERSON WAS UNDER A DUTY TO ACT FOR SUCH REGISTRANT, the determination of
 the  amount  of tax due may be made at any time within three years after
 such information is [received] FILED WITH THE DEPARTMENT IN  THE  MANNER
 PRESCRIBED BY THE COMMISSIONER.
   §  6.  Subdivision  2  of  section 289-b of the tax law, as amended by
 chapter 276 of the laws of 1986, is amended to read as follows:
   2. Any officer, director, shareholder or employee of a corporation  or
 of  a  dissolved  corporation, [any] employee of a partnership, MANAGER,
 MEMBER OR EMPLOYEE OF A LIMITED LIABILITY COMPANY, or [any] employee  of
 an   individual   proprietorship,   who   as   such  officer,  director,
 shareholder, MANAGER, MEMBER or employee is under a duty to act for such
 corporation, partnership, LIMITED LIABILITY COMPANY or proprietorship in
 complying with any requirement of this article,  and  any  member  of  a
 partnership  (BUT  NOT  INCLUDING  A  LIMITED PARTNER UNLESS THE LIMITED
 PARTNER IS ACTIVE IN THE OPERATION OF THE PARTNERSHIP), which  fails  to
 pay the taxes imposed by or pursuant to this article, shall, in addition
 to  other penalties provided by law, be liable to a penalty equal to the
 total amount of the tax not paid, plus penalties and  interest  computed
 pursuant  to  subdivision  one  of this section as if such person were a
 distributor. If the [tax commission] COMMISSIONER determines  that  such
 failure was due to reasonable cause and not due to willful neglect, [it]
 THE  COMMISSIONER  shall remit all or part of such penalty imposed under
 this subdivision. Such penalty shall be determined, assessed,  collected
 and  paid  in  the  same manner as the taxes imposed by this article and
 shall be disposed of as hereinafter  provided  with  respect  to  moneys
 derived from the tax.

 A. 1078                             5
 
   § 7. Subdivision 1 of section 1131 of the tax law, as amended by chap-
 ter 576 of the laws of 1994, is amended to read as follows:
   (1)  "Persons  required to collect tax" or "person required to collect
 any tax imposed by this article" shall include: every vendor of tangible
 personal property or services; every recipient of amusement charges; and
 every operator of a hotel. Said terms shall also  include  any  officer,
 director or employee of a corporation or of a dissolved corporation, any
 employee  of  a  partnership,  any employee [or], MEMBER OR manager of a
 limited liability company, or any employee of an individual  proprietor-
 ship who as such officer, director, employee, MEMBER or manager is under
 a  duty  to  act  for  such  corporation, partnership, limited liability
 company or individual proprietorship in complying with  any  requirement
 of  this  article; and any member of a partnership [or limited liability
 company] (BUT NOT INCLUDING A LIMITED PARTNER UNLESS THE LIMITED PARTNER
 IS ACTIVE IN THE OPERATION OF THE PARTNERSHIP).  Provided, however, that
 any person who is a vendor solely by reason of  clause  (D)  or  (E)  of
 subparagraph  (i) of paragraph [(8)] EIGHT of subdivision (b) of section
 eleven hundred one OF THIS ARTICLE shall not be a  "person  required  to
 collect  any  tax  imposed  by this article" until twenty days after the
 date by which such person is required to file a certificate of registra-
 tion pursuant to section eleven hundred thirty-four OF THIS PART.
   § 8. Section 1136 of the tax law is amended by adding a  new  subdivi-
 sion (j) to read as follows:
   (J)  THE COMMISSIONER MAY REQUIRE ANY PERSON REGISTERED OR REQUIRED TO
 BE REGISTERED WITH THE COMMISSIONER UNDER SECTION ELEVEN  HUNDRED  THIR-
 TY-FOUR  OF  THIS  PART TO DISCLOSE, ON A REPORT, RETURN, APPLICATION OR
 FORM (OR ANY COMBINATION  OF  THESE),  INFORMATION  INCLUDING,  BUT  NOT
 LIMITED TO, THE FOLLOWING: (1) FOR ANY LEGAL ENTITY OTHER THAN A PUBLIC-
 LY  TRADED  CORPORATION,  THE  NAME OF, AND IDENTIFYING INFORMATION FOR,
 EVERY PERSON WITH AN OWNERSHIP INTEREST OF TWENTY PERCENT OR MORE (MEAS-
 URED IN THE AGGREGATE, AND WHETHER DIRECT OR INDIRECT)  IN  SUCH  PERSON
 REGISTERED OR REQUIRED TO BE REGISTERED, OR PROFIT DISTRIBUTION PERCENT-
 AGE  IF DIFFERENT THAN THE OWNERSHIP PERCENTAGE AND SUCH PROFIT DISTRIB-
 UTION PERCENTAGE IS TWENTY PERCENT OR MORE; (2)  FOR  ANY  LEGAL  ENTITY
 OTHER THAN A PUBLICLY TRADED CORPORATION, ANY CHANGE IN OWNERSHIP INTER-
 EST CAUSING ANY PERSON TO HAVE, OR NO LONGER HAVE, AN OWNERSHIP INTEREST
 OR  PROFIT  DISTRIBUTION  PERCENTAGE  OF  TWENTY PERCENT OR MORE IN SUCH
 PERSON REGISTERED OR REQUIRED TO BE REGISTERED, AND  THE  NAME  OF,  AND
 IDENTIFYING  INFORMATION  FOR,  ANY  SUCH  PERSON  HAVING,  OR NO LONGER
 HAVING, SUCH AN OWNERSHIP INTEREST OR  PROFIT  DISTRIBUTION  PERCENTAGE;
 (3) FOR A CORPORATION, THE NAME OF, AND IDENTIFYING INFORMATION FOR, ANY
 PRESIDENT,  VICE  PRESIDENT,  CHIEF  FINANCIAL  OFFICER, CHIEF EXECUTIVE
 OFFICER AND SECRETARY OR TREASURER OF SUCH CORPORATION; (4) FOR A CORPO-
 RATION, ANY CHANGE IN ANY OF THE OFFICERS LISTED IN PARAGRAPH  THREE  OF
 THIS  SUBDIVISION  AND THE NAME OF, AND IDENTIFYING INFORMATION FOR, ANY
 NEW OFFICER WITH ANY SUCH TITLE; (5) FOR A LIMITED LIABILITY COMPANY  OR
 PARTNERSHIP,  THE  NAME  OF, AND IDENTIFYING INFORMATION FOR, ANY PERSON
 DESIGNATED AS THE TAX MATTERS PARTNER OR PARTNERS  OR  TREATED  AS  SUCH
 UNDER THE UNITED STATES INTERNAL REVENUE CODE OR OTHERWISE DESIGNATED BY
 THE  LIMITED LIABILITY COMPANY OR PARTNERSHIP AS THE INDIVIDUAL OR INDI-
 VIDUALS RESPONSIBLE FOR TAX ISSUES; (6) FOR A LIMITED LIABILITY COMPANY,
 THE NAME OF, AND IDENTIFYING INFORMATION FOR, EVERY PERSON DESIGNATED AS
 A MANAGER OF THE LIMITED LIABILITY COMPANY BY OPERATION OF LAW OR  UNDER
 THE LIMITED LIABILITY COMPANY'S OPERATING AGREEMENT; AND (7) FOR A PART-
 NERSHIP OR LIMITED LIABILITY COMPANY, ANY CHANGE IN ANY PERSONS REQUIRED
 TO BE DISCLOSED FOR SUCH PARTNERSHIP OR LIMITED LIABILITY COMPANY PURSU-

 A. 1078                             6
 
 ANT  TO  PARAGRAPH  FIVE OR SIX OF THIS SUBDIVISION AND THE NAME OF, AND
 IDENTIFYING  INFORMATION  FOR,  SUCH  PERSONS.  THE  COMMISSIONER  SHALL
 PRESCRIBE THE FORM OF SUCH REPORT, RETURN, APPLICATION OR FORM AND SHALL
 INDICATE  WHEN  AND  HOW IT IS TO BE FILED. PROVIDED, HOWEVER, THAT SUCH
 DISCLOSURE SHALL NOT BE REQUIRED TO  BE  UPDATED  MORE  FREQUENTLY  THAN
 QUARTERLY  AND  THE  COMMISSIONER SHALL ALLOW ANY PERSON WITH RESPECT TO
 WHOM SUCH DISCLOSURE IS REQUIRED TO BE MADE TO MAKE THE REQUIRED DISCLO-
 SURE AT THEIR OWN INITIATIVE.
   § 9. Subparagraph (B) of paragraph 3 of  subdivision  (a)  of  section
 1138  of  the tax law, as amended by chapter 456 of the laws of 1998, is
 amended to read as follows:
   (B) The liability, pursuant  to  subdivision  (a)  of  section  eleven
 hundred thirty-three of this [article] PART, of any officer, director or
 employee  of  a  corporation  or  of  a dissolved corporation, member or
 employee of a partnership, MEMBER, MANAGER  OR  EMPLOYEE  OF  A  LIMITED
 LIABILITY  COMPANY  or  employee  of an individual proprietorship who as
 such officer, director, employee, MANAGER, or member is under a duty  to
 act  for  such  corporation,  partnership,  LIMITED LIABILITY COMPANY or
 individual proprietorship in complying  with  any  requirement  of  this
 article  for  the tax imposed, collected or required to be collected, or
 for the tax required to be paid or paid over  to  the  [tax  commission]
 COMMISSIONER  under  this  article, and the amount of such tax liability
 (whether or not a return is filed under this  article,  whether  or  not
 such  return  when  filed is incorrect or insufficient, or where the tax
 shown to be due on the return filed under this article has not been paid
 or has not been paid in full) shall be determined by  the  [tax  commis-
 sion]  COMMISSIONER in the manner provided for in paragraphs one and two
 of this subdivision. Such determination shall be an  assessment  of  the
 tax  and  liability  for the tax with respect to such person unless such
 person, within ninety days after the giving of notice of  such  determi-
 nation,  shall  apply  to the division of tax appeals for a hearing.  If
 such determination is identical to or arises out of a previously  issued
 determination of tax of the corporation, dissolved corporation, partner-
 ship,  LIMITED  LIABILITY COMPANY or individual proprietorship for which
 such person is under a duty to act, an application filed with the  divi-
 sion of tax appeals on behalf of the corporation, dissolved corporation,
 partnership,  LIMITED  LIABILITY  COMPANY  or  individual proprietorship
 shall be deemed to include any  and  all  subsequently  issued  personal
 determinations and a separate application to the division of tax appeals
 for  a  hearing shall not be required. The [tax commission] COMMISSIONER
 may, nevertheless, of [its] THE COMMISSIONER'S own  motion,  redetermine
 such  determination  of tax or liability for tax. Where the [tax commis-
 sion] COMMISSIONER determines or redetermines that  the  amount  of  tax
 claimed  to  be  due  from  a  vendor  of  tangible personal property or
 services, a recipient of amusement charges, or an operator of a hotel is
 erroneous or excessive in whole or in part, [it] THE COMMISSIONER  shall
 redetermine  the  amount  of  tax properly due from any such person as a
 person required to collect tax with respect to such  vendor,  recipient,
 or operator, and if such amount is less than the amount of tax for which
 such  person would have been liable in the absence of such determination
 or redetermination, [it] THE COMMISSIONER shall  reduce  such  liability
 accordingly.  Furthermore,  the  [tax  commission]  COMMISSIONER may, of
 [its] THE COMMISSIONER'S own motion, abate on behalf of any such person,
 any part of the tax determined to be erroneous or excessive  whether  or
 not  such  tax  had become finally and irrevocably fixed with respect to
 such person but no claim for abatement may be filed by any such  person.

 A. 1078                             7

 The  provisions of this paragraph shall not be construed to limit in any
 manner the powers of the  attorney  general  under  subdivision  (a)  of
 section  eleven hundred forty-one OF THIS PART or the powers of the [tax
 commission]  COMMISSIONER  to  issue  a warrant under subdivision (b) of
 such section ELEVEN HUNDRED FORTY-ONE against any person whose liability
 has become finally and irrevocably fixed.
   § 10. Subdivision (b) of section 1147 of the tax law,  as  amended  by
 chapter 412 of the laws of 1986, is amended to read as follows:
   (b)  The  provisions  of the civil practice law and rules or any other
 law relative to limitations of time for the enforcement of a civil reme-
 dy shall not apply to any proceeding or action taken by the state or the
 [tax commission] COMMISSIONER to levy, appraise,  assess,  determine  or
 enforce  the  collection of any tax or penalty provided by this article.
 However, except in the case of a willfully false  or  fraudulent  return
 with  intent  to  evade the tax no assessment of additional tax shall be
 made after the expiration of more than three years from the date of  the
 filing  of  a  return;  provided, however, that where no return has been
 filed as provided  by  law,  the  tax  may  be  assessed  at  any  time.
 PROVIDED, FURTHER, THAT AN ASSESSMENT AGAINST ANY PERSON WITH RESPECT TO
 WHOM  A DISCLOSURE WAS REQUIRED TO BE FILED OR MADE PURSUANT TO SUBDIVI-
 SION (J) OF SECTION ELEVEN HUNDRED THIRTY-SIX OF THIS PART WHO WAS UNDER
 A DUTY TO ACT FOR A VENDOR, RECIPIENT OF AMUSEMENT CHARGES, OR  OPERATOR
 OF A HOTEL AS DESCRIBED IN SUBPARAGRAPH (B) OF PARAGRAPH THREE OF SUBDI-
 VISION  (A)  OF  SECTION ELEVEN HUNDRED THIRTY-EIGHT OF THIS PART MAY BE
 MADE WITHIN SIX YEARS FROM THE LATER OF THE DUE DATE OR THE FILING  DATE
 OF  THE  QUARTERLY  RETURN PERTAINING TO THE TAX LIABILITIES AT ISSUE IF
 THE REQUIRED DISCLOSURE WAS NOT TIMELY FILED OR MADE. Where a  purchaser
 furnishes  a  vendor with a false or fraudulent certificate of resale or
 other exemption certificate or other document with intent to  evade  the
 tax,  the  tax  may  be assessed against such purchaser at any time. For
 purposes of this  subdivision,  a  return  filed  before  the  last  day
 prescribed  by  law  or  regulation for the filing thereof or before the
 last day of any extension of time for the filing thereof shall be deemed
 to be filed on such last day. [Notwithstanding any  other  provision  of
 this  article, if the time to assess additional tax would otherwise have
 expired on or before December nineteenth, nineteen  hundred  sixty-nine,
 the time to assess such additional tax is hereby extended to and includ-
 ing  December twentieth, nineteen hundred sixty-nine, except that it may
 be further extended by a taxpayer's consent in writing  as  provided  in
 subdivision (c) hereof.]
   §  11.  This  act  shall take effect on the first day of the quarterly
 period, as described in subdivision (b) of section 1136 of the tax  law,
 next  commencing at least ninety days after the date this act shall have
 become a law and shall apply to quarterly periods beginning on or  after
 such date.