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NY A01548

Bill

Status

Introduced

1/9/2013

Primary Sponsor

Earlene Hooper

Click for details

Origin

Assembly

2013-2014 General Assembly

AI Summary

  • Requires persons engaged in a trade or business to file a return with the New York Commissioner of Taxation and Finance when receiving more than $10,000 in cash in a single transaction or related transactions.

  • Returns must be filed within 30 days and include the payer's name, address, Social Security number or tax identification number, the cash amount received, and the date and nature of the transaction.

  • Defines "cash" to include foreign currency.

  • Requires filers to provide a copy of the filed return to each person whose name appears in the return.

  • Takes effect on January 1 following enactment and applies to all transactions occurring on or after that date.

Legislative Description

Requires any person engaged in a trade or business who, in the course of such trade or business, receives more than $10,000 in cash in a single transaction or in two or more related transactions to file a return with the commissioner of taxation and finance.

Last Action

held for consideration in ways and means

6/17/2014

Committee Referrals

Ways and Means1/9/2013

Full Bill Text

No bill text available