Bill Text: NY A01895 | 2019-2020 | General Assembly | Introduced


Bill Title: Authorizes the denial of the renewal of a license, permit, certificate, registration or admission to practice a profession, business or trade where a taxpayer has outstanding tax debt which the taxpayer has failed to enter into a settlement agreement for the payment thereof; requires each taxpayer renewing a license to practice a profession, business or trade to attest to the licensing agency that he or she does not have an unsettled outstanding tax debt.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-01-17 - referred to ways and means [A01895 Detail]

Download: New_York-2019-A01895-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          1895
                               2019-2020 Regular Sessions
                   IN ASSEMBLY
                                    January 17, 2019
                                       ___________
        Introduced  by M. of A. PRETLOW -- read once and referred to the Commit-
          tee on Ways and Means
        AN ACT to amend the executive law, the  state  administrative  procedure
          act and the judiciary law, in relation to the denial of the renewal of
          professional  licenses when the applicant has outstanding avoidance of
          state tax debt
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1. Section 32 of the executive law, as added by chapter 55 of
     2  the laws of 1992, is amended to read as follows:
     3    § 32. Authority not to renew. 1. For the purposes  of  this  section[,
     4  "state]:  (a)  "State  agency"  shall  mean any state department, board,
     5  bureau, division, commission, committee, public authority, public  bene-
     6  fit  corporation, council, office, or other governmental entity perform-
     7  ing a governmental or proprietary function  for  the  state,  and  shall
     8  include the education department.
     9    (b)  "Tax  debt"  shall  mean all liabilities, including unpaid taxes,
    10  interest and penalties, that the commissioner of taxation and finance is
    11  required by law to collect, and that have been reduced  to  judgment  by
    12  the  docketing of a New York state tax warrant with a county clerk or by
    13  the filing of a copy thereof with  the  department  of  state,  and  the
    14  taxpayer  debtor  has  failed to pay such liabilities or failed to enter
    15  into a written agreement with the department of taxation and finance  to
    16  settle such liabilities.
    17    2.  Notwithstanding  any  other  provision of law, when a state agency
    18  levies fees or assesses civil fines or penalties for licensing or  regu-
    19  latory matters, such state agency shall, following consultation with the
    20  [state]  department  of  law  and  after such appropriate due process as
    21  required by the provisions of law applicable to such state agency and to
    22  such licensing or regulatory matters,  not  be  required  to  renew  any
    23  license, permit, or certificate of qualification, authority[,] or opera-
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD04346-01-9

        A. 1895                             2
     1  tion,  of  any  business,  individual[,] or other entity, which is not a
     2  state agency, municipal corporation or  district  corporation,  if  such
     3  business,  individual  or other entity has failed to pay or enter into a
     4  written  agreement  to settle outstanding fees, civil penalties or fines
     5  assessed by such state agency.
     6    3. (a) It shall be a condition for the renewal of any license, permit,
     7  certificate or registration which specifically authorizes any person  or
     8  entity  to  conduct any profession, business or trade that the applicant
     9  for renewal attest, under the penalty of perjury, to  the  state  agency
    10  renewing  the  license,  permit,  certificate  or  registration that the
    11  applicant does not have a tax debt.
    12    (b) Notwithstanding any other provision of  law,  every  state  agency
    13  which  issues  a  license,  permit,  certificate  or  registration which
    14  specifically authorizes any person or entity to conduct any  profession,
    15  business  or  trade may deny the application for the renewal of any such
    16  license, permit, certificate or registration to  any  person  or  entity
    17  which has a tax debt.
    18    (c)  Every  application  for the renewal of a license, permit, certif-
    19  icate or registration which specifically authorizes any person or entity
    20  to conduct a profession, business or trade shall provide notice  to  the
    21  applicant of the requirements of this subdivision.
    22    § 2. Section 401 of the state administrative procedure act, as amended
    23  by  chapter 935 of the laws of 1976, subdivision 1 as amended by chapter
    24  469 of the laws of 1985, subdivision 4 as added by chapter  236  of  the
    25  laws of 1987, is amended to read as follows:
    26    § 401. Licenses. 1. For the purposes of this article:
    27    (a)  "Agency"  shall  mean  and include the state judicial branch, the
    28  unified court system, the office of court administration and the meaning
    29  ascribed to such term by subdivision one of section one hundred  two  of
    30  this act.
    31    (b)  "Tax  debt"  shall  mean all liabilities, including unpaid taxes,
    32  interest and penalties, that the commissioner of taxation and finance is
    33  required by law to collect, and that have been reduced  to  judgment  by
    34  the  docketing of a New York state tax warrant with a county clerk or by
    35  the filing of a copy thereof with  the  department  of  state,  and  the
    36  taxpayer  debtor  has  failed to pay such liabilities or failed to enter
    37  into a written agreement with the department of taxation and finance  to
    38  settle such liabilities.
    39    2.  When  licensing  is  required  by law to be preceded by notice and
    40  opportunity for hearing, the provisions of this chapter concerning adju-
    41  dicatory proceedings apply. For purposes of this act, statutes providing
    42  an opportunity for hearing shall be deemed to include statutes providing
    43  an opportunity to be heard.
    44    [2.] 3. (a) It shall be a condition for the renewal  of  any  license,
    45  permit,  certificate  or  registration which specifically authorizes any
    46  person or entity to conduct any profession, business or trade  that  the
    47  applicant for renewal attest, under the penalty of perjury, to the agen-
    48  cy  renewing  the  license, permit, certificate or registration that the
    49  applicant does not have a tax debt.
    50    (b) Notwithstanding any other provision of  law,  every  agency  which
    51  issues a license, permit, certificate or registration which specifically
    52  authorizes  any  person or entity to conduct any profession, business or
    53  trade may deny the application for the  renewal  of  any  such  license,
    54  permit,  certificate or registration to any person or entity which has a
    55  tax debt.

        A. 1895                             3
     1    (c) Every application for the renewal of a  license,  permit,  certif-
     2  icate or registration which specifically authorizes any person or entity
     3  to  conduct  a profession, business or trade shall provide notice to the
     4  applicant of the requirements of this subdivision.
     5    4.  When a licensee has made timely and sufficient application for the
     6  renewal of a license or a new license with reference to any activity  of
     7  a  continuing  nature,  the  existing  license does not expire until the
     8  application has been finally determined by the agency, and, in case  the
     9  application is denied or the terms of the new license limited, until the
    10  last day for seeking review of the agency order or a later date fixed by
    11  order  of  the reviewing court, provided that this subdivision shall not
    12  affect any valid agency action then in effect summarily suspending  such
    13  license.
    14    [3.]  5.  If  the  agency finds that public health, safety, or welfare
    15  imperatively requires emergency action, and incorporates  a  finding  to
    16  that  effect  in  its  order,  summary  suspension  of  a license may be
    17  ordered, effective on the date specified in such order or  upon  service
    18  of  a  certified  copy of such order on the licensee, whichever shall be
    19  later,  pending  proceedings  for  revocation  or  other  action.  These
    20  proceedings shall be promptly instituted and determined.
    21    [4.]  6.  When the hearing seeks the revocation of a license or permit
    22  previously granted by the agency, either party shall, upon demand and at
    23  least seven days prior to the hearing, disclose the  evidence  that  the
    24  party  intends  to  introduce  at  the  hearing,  including  documentary
    25  evidence  and  identification  of  witnesses,  provided,  however,   the
    26  provisions  of  this  subdivision  shall  not  be  deemed to require the
    27  disclosure of information or material otherwise protected  by  law  from
    28  disclosure,  including  information  and  material  protected because of
    29  privilege or confidentiality. If, after such disclosure, a party  deter-
    30  mines  to  rely upon other witnesses or information, the party shall, as
    31  soon as practicable, supplement its disclosure by providing the names of
    32  such witnesses or the additional documents.
    33    § 3. Section 53 of the judiciary law is amended by adding a new subdi-
    34  vision 7 to read as follows:
    35    7. (a) For the purposes of this subdivision, "tax debt" shall mean all
    36  liabilities, including unpaid taxes, interest and  penalties,  that  the
    37  commissioner  of taxation and finance is required by law to collect, and
    38  that have been reduced to judgment by the docketing of a New York  state
    39  tax  warrant  with  a  clerk or by the filing of a copy thereof with the
    40  department of state, and the taxpayer debtor  has  failed  to  pay  such
    41  liabilities or failed to enter into a written agreement with the depart-
    42  ment of taxation and finance to settle such liabilities.
    43    (b)(i)  Every  appellate division may deny the application for renewal
    44  of admission to practice as an attorney and counsellor  at  law  of  any
    45  person who has a tax debt.
    46    (ii) The court of appeals shall adopt rules establishing that it shall
    47  be  a  condition for the renewal of admission to practice as an attorney
    48  and counsellor at law that the applicant attest, under  the  penalty  of
    49  perjury,  to  the  appellate division that the applicant does not have a
    50  tax debt.
    51    (iii) Every application for renewal of admission  to  practice  as  an
    52  attorney  and counsellor at law shall provide notice to the applicant of
    53  the requirements of this paragraph.
    54    § 4. This act shall take effect one year after it shall have become  a
    55  law.
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