Bill Text: NY A09191 | 2015-2016 | General Assembly | Introduced

New York Assembly Bill 9191 (Prior Session Legislation)

Introduced

Bill Title: Relates to collection period after assessment not being extended as a result of hospitalization for members of the armed forces, astronauts and victims of certain terrorist attacks.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Passed) 2016-11-04 - signed chap.411 [A09191 Detail]

Download: New_York-2015-A09191-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________
                                          9191
                   IN ASSEMBLY
                                    February 2, 2016
                                       ___________
        Introduced  by  M.  of  A.  ROSENTHAL  --  read once and referred to the
          Committee on Ways and Means
        AN ACT to amend the tax law, in relation  to  not  extending  collection
          period  after assessment as a result of hospitalization for members of
          the armed forces, astronauts and victims of certain terrorist attacks
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Section  696  of  the  tax  law  is  amended to add a new
     2  subsection (i) to read as follows:
     3    (i) Collection period after assessment not extended  as  a  result  of
     4  hospitalization.  With  respect to any period of continuous hospitaliza-
     5  tion described in subsection (a) and the next one  hundred  eighty  days
     6  thereafter, subsection (a) shall not apply to the collection, by the tax
     7  commission, by levy or otherwise of the amount of any liability pursuant
     8  to section six hundred ninety-two of this article.
     9    §  2.  This act shall take effect immediately and shall apply to taxes
    10  assessed before, on, or after the date of the enactment of this act  for
    11  which there is an outstanding tax liability.
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD13612-01-6