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NY A09243
Bill
Status
Introduced
2/9/2012
Primary Sponsor
Raymond Walter
Click for details
AI Summary
- Reduces the timeframe for income tax refunds from 45 days to 30 days after the return is filed
- Eliminates the original requirement that refunds be made within 45 days of the tax filing deadline or 6 months after a demand is filed
- Removes the distinction between original returns and amended returns regarding interest calculation on overpayments
- Establishes that certified mail or registered mail receipts serve as prima facie evidence of delivery to the tax commissioner
- Takes effect January 1st of the year following enactment and applies to all taxable years beginning on or after that date
Legislative Description
Requires the tax commission to refund any overpayment within 30 days of the filing therefor.
Last Action
held for consideration in ways and means
6/19/2012
Committee Referrals
Ways and Means2/9/2012
Full Bill Text
No bill text available