Bill Text: NY S03701 | 2019-2020 | General Assembly | Introduced

NOTE: There are more recent revisions of this legislation. Read Latest Draft
Bill Title: Provides an exemption for tangible personal property and services sold by a cemetery; establishes an amnesty program for cemetery corporations.

Spectrum: Slight Partisan Bill (Democrat 2-1)

Status: (Introduced - Dead) 2020-01-08 - REFERRED TO BUDGET AND REVENUE [S03701 Detail]

Download: New_York-2019-S03701-Introduced.html


                STATE OF NEW YORK
        ________________________________________________________________________
                                          3701
                               2019-2020 Regular Sessions
                    IN SENATE
                                    February 13, 2019
                                       ___________
        Introduced by Sens. COMRIE, RANZENHOFER -- read twice and ordered print-
          ed,  and  when  printed to be committed to the Committee on Budget and
          Revenue
        AN ACT to amend the tax law, in relation to providing an  exemption  for
          tangible  personal  property  and  services  sold  by  a  cemetery; in
          relation to establishing an amnesty program for cemetery corporations
          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:
     1    Section  1.  Declaration  of  policy.  The people of this state have a
     2  vital interest in the maintenance and preservation  of  cemetery  corpo-
     3  rations  to  prevent  them from becoming a burden upon local governments
     4  and the community. The preservation of cemetery funds is  vital  to  the
     5  long-term  maintenance  and  preservation  of  these  burial  grounds to
     6  prevent abandonment and dilapidation. In order to preserve  this  order,
     7  and  the uniqueness of cemetery corporations, clarifications of cemetery
     8  sales tax collections are necessary.
     9    § 2. Subdivision (a) of section 1115 of the  tax  law  is  amended  by
    10  adding a new paragraph 7-a to read as follows:
    11    (7-a)  Tangible  personal property and services sold by a cemetery for
    12  the exclusive use on the grounds and in the buildings  of  the  cemetery
    13  corporation  including  but  not  limited  to  the  additional  services
    14  provided by a cemetery as defined in paragraph (b)  of  section  fifteen
    15  hundred  nine  of the not-for-profit corporation law and for the mainte-
    16  nance and preservation of lots, plots and parts thereof.
    17    § 3. Subdivision (a) of section 1116 of the  tax  law  is  amended  by
    18  adding a new paragraph 10 to read as follows:
    19    (10)  A  cemetery  corporation, as defined in paragraph (a) of section
    20  fifteen hundred two of the not-for-profit corporation law, including but
    21  not limited to those cemeteries regulated by the religious  corporations
    22  law  where  it  is  the purchaser, user, or consumer, or where it is the
         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD01251-01-9

        S. 3701                             2
     1  vendor of services or property exclusively to be used on the grounds  or
     2  buildings of the corporation.
     3    §  4.  The  tax law is amended by adding a new section 1149 to read as
     4  follows:
     5    § 1149. Amnesty program. (a) Notwithstanding  the  provisions  of  any
     6  other  law  to  the  contrary,  there  is  hereby established an amnesty
     7  program as described herein, to be administered by the commissioner,  to
     8  be  effective for the period as prescribed by such commissioner, for all
     9  eligible taxpayers as described  herein,  owing  any  tax  or  surcharge
    10  imposed  or  formerly imposed by sections eleven hundred five and eleven
    11  hundred ten of this article, and administered by such commissioner.
    12    (b) Such amnesty program shall apply to tax liabilities for the  taxes
    13  set forth in sections eleven hundred five and eleven hundred ten of this
    14  article  for taxable periods ending or transactions or uses occurring on
    15  or before December thirty-first, two thousand nineteen.
    16    (c) For  purposes  of  the  amnesty  program  established  under  this
    17  section,  an  eligible  taxpayer is a cemetery corporation as defined by
    18  paragraph (a) of section  fifteen  hundred  two  of  the  not-for-profit
    19  corporation  law  who or which has a tax liability with regard to one or
    20  more of the designated taxes for the period of time described in  subdi-
    21  vision (b) of this section.
    22    (d)  The  amnesty  program established herein shall provide, that upon
    23  application, including applicable returns, which application and returns
    24  shall be in such form and submitted in such manner as prescribed by  the
    25  commissioner, by an eligible taxpayer, and upon payment in such form and
    26  in  such  manner as prescribed by such commissioner, which payment shall
    27  either accompany such application or be made within the time stated on a
    28  bill issued by such commissioner to such taxpayer, of the  amount  of  a
    29  tax  liability under one or more of the designated taxes with respect to
    30  which amnesty is sought, such commissioner shall  waive  any  applicable
    31  penalties  and  interest  (including  the  additional  rate  of interest
    32  prescribed under section eleven hundred forty-five  of  this  part).  In
    33  addition,  no  civil,  administrative  or  criminal action or proceeding
    34  shall be brought against such an eligible taxpayer relating to  the  tax
    35  liability  covered  by such waiver. Failure to pay all such taxes by the
    36  later of March fifteenth, two thousand twenty, or  the  date  prescribed
    37  therefor  on  a  bill  issued by such commissioner, shall invalidate any
    38  amnesty granted pursuant to the amnesty program established  under  this
    39  section.
    40    (e) Amnesty tax return forms shall be in a form, contain such informa-
    41  tion  and  be  submitted  as  prescribed  by  the commissioner and shall
    42  provide for specifications by the applicant of the  tax  liability  with
    43  respect to which amnesty is sought. The applicant must also provide such
    44  additional  information  as  is  required by such commissioner.  Amnesty
    45  shall be granted only with respect to the tax liabilities  specified  by
    46  the taxpayer on such forms. Any return or report filed under the amnesty
    47  program  established herein is subject to verification and assessment as
    48  provided by statute. If the applicant files a false  or  fraudulent  tax
    49  return  or  report,  or  attempts in any manner to defeat or evade a tax
    50  under the amnesty program, amnesty shall be denied or rescinded.
    51    (f) With respect to any existing installment payment agreement  of  an
    52  eligible  taxpayer, where such agreement applies to a tax liability with
    53  respect to which amnesty is sought by such taxpayer, notwithstanding any
    54  terms of such agreement to the contrary, such taxpayer, as  a  condition
    55  of  receiving  amnesty, must pay any such liability in full by the later

        S. 3701                             3
     1  of the last day of the prescribed amnesty period, or the date prescribed
     2  therefor on a bill issued by the commissioner.
     3    (g)  The  commissioner  may  promulgate  regulations,  issue forms and
     4  instructions and take any and all other actions necessary  to  implement
     5  the  provisions  of  the amnesty program established under this section.
     6  Such commissioner shall publicize the amnesty program  provided  for  in
     7  this  section so as to maximize public awareness of and participation in
     8  such program.
     9    § 5. On or before February 28, 2022, the commissioner of taxation  and
    10  finance  shall  submit  a report to the chairperson of the assembly ways
    11  and means committee, the ranking minority member of  the  assembly  ways
    12  and  means  committee,  the chairperson of the senate finance committee,
    13  the ranking minority member of the  senate  finance  committee  and  the
    14  director  of the budget regarding the amnesty program established pursu-
    15  ant to this act. The report shall contain the following  information  as
    16  of  the  report cutoff date:  (i) the gross revenue collected under each
    17  tax and the year or other applicable period  for  or  during  which  the
    18  liability  was  incurred; (ii) the amount of money spent on advertising,
    19  notification,  and  outreach  activities,  by  each  activity,   and   a
    20  description  of  the form and content of such activities, by each activ-
    21  ity; (iii) the amount paid by the department of taxation and finance for
    22  services and expenses  related  to  the  establishment  of  the  amnesty
    23  program;  and  (iv)  an  estimate  of the net revenue generated from the
    24  amnesty program.
    25    § 6. This act shall take effect immediately.
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