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NY A04882

Bill

Official Source

Status

Introduced

2/9/2015

Primary Sponsor

Raymond Walter

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Reduces the timeframe for refunding personal income tax overpayments from 45 days to 30 days after the return is filed
  • Eliminates interest payments on refunds when the overpayment is refunded within 30 days of filing the return
  • 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 law becomes effective
  • 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

6/15/2016

Committee Referrals

Ways and Means2/9/2015

Full Bill Text

No bill text available