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NY S00211

Bill

Status

Introduced

1/5/2011

Primary Sponsor

George Maziarz

Click for details

Origin

Senate

2009-2010 General Assembly

AI Summary

  • Removes the three-year time limit for refund applications when a tax was attributable to clerical error or unlawful entry
  • Allows tax levying bodies to refund overpaid taxes or provide credits against outstanding taxes without time restriction for clerical errors or unlawful entries
  • Maintains the existing three-year time limit for applications based on errors in essential fact
  • Takes effect immediately upon enactment

Legislative Description

Relates to the time period which an application for refund can be made when the refund is based on a clerical error or unlawful entry by allowing a full refund without time limitation.

Last Action

REFERRED TO LOCAL GOVERNMENT

1/5/2011

Committee Referrals

Local Government1/5/2011

Full Bill Text

No bill text available