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NY A08674

Bill

Official Source

Status

Passed

9/29/2016

Primary Sponsor

William Magnarelli

Click for details

Origin

Assembly

2015-2016 General Assembly

AI Summary

  • Amends Tax Law Section 3006 to add "enrolled agent" to the list of representatives a taxpayer may consult with during a Division of Taxation interview
  • Requires the Division of Taxation officer or employee to immediately suspend an interview if the taxpayer requests to consult with an attorney, certified public accountant, enrolled agent, or other authorized representative
  • Applies to all interviews except those initiated by subpoena to examine witnesses or books, records, or other papers
  • Takes effect immediately upon enactment

Legislative Description

Relates to procedures involving taxpayer interviews.

Last Action

signed chap.345

9/29/2016

Committee Referrals

Rules6/14/2016
Rules6/6/2016
Ways and Means1/12/2016

Full Bill Text

No bill text available