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NY A04692
Bill
Status
Introduced
2/7/2013
Primary Sponsor
Raymond Walter
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AI Summary
- Reduces the refund timeline for personal income tax overpayments from forty-five days to thirty days after the return is filed
- Eliminates interest payments on refunds when overpayments are refunded within the thirty-day period
- Establishes that certified mail or registered mail receipts serve as prima facie evidence of delivery to the tax commissioner
- Applies to all taxable years beginning on or after January 1 of the year the act becomes law
- Takes effect on January 1 following enactment
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
6/17/2014
Committee Referrals
Ways and Means2/7/2013
Full Bill Text
No bill text available