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NY S00108

Bill

Official Source

Status

Engrossed

6/16/2016

Primary Sponsor

Brad Hoylman-Sigal

Click for details

Origin

Senate

2015-2016 General Assembly

AI Summary

  • Amends Section 1807 of the Tax Law to remove the requirement that unpaid tax payments be aggregated within one year to be charged in a single count
  • Allows payments due and not paid under a single article of the Tax Law pursuant to a common scheme or plan to be charged together without a time restriction
  • Maintains the ability to aggregate the amount of underpaid tax liability incurred within one year in a single count
  • Takes effect on January 1st following enactment

Legislative Description

Eliminates the one-year time requirement for aggregation payments.

Last Action

referred to ways and means

6/17/2016

Committee Referrals

Ways and Means6/17/2016
Investigations and Government Operations1/7/2015

Full Bill Text

No bill text available