Bill Text: NY S03706 | 2015-2016 | General Assembly | Introduced

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Bill Title: Authorizes the New York city commissioner of finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes.

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2016-01-06 - REFERRED TO CITIES [S03706 Detail]

Download: New_York-2015-S03706-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         3706
                              2015-2016 Regular Sessions
                                   I N  S E N A T E
                                   February 17, 2015
                                      ___________
       Introduced  by  Sen.  LANZA  -- read twice and ordered printed, and when
         printed to be committed to the Committee on Cities
       AN ACT to amend the administrative code of the  city  of  New  York,  in
         relation  to authorizing the payment of rewards in connection with the
         enforcement of the cigarette tax
         THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND  ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section  1.  Section 11-1308 of the administrative code of the city of
    2  New York is amended by adding a new subdivision 12 to read as follows:
    3    12. IN HIS OR HER SOLE DISCRETION, TO APPROVE A REWARD, IN A  SUITABLE
    4  AMOUNT, FOR INFORMATION THAT LEADS TO (I) THE DETECTION OF UNDERPAYMENTS
    5  OF  TAX  OR  FEES  REQUIRED  TO  BE  PAID  UNDER  THIS CHAPTER, (II) THE
    6  DETECTION OF  AND  ASSESSMENT  OF  PENALTIES  ON  PERSONS  VIOLATING  OR
    7  CONSPIRING TO VIOLATE ANY PROVISION OF THIS CHAPTER, (III) THE DETECTION
    8  AND  CONVICTION  UNDER  CHAPTER FORTY OF THIS TITLE OF PERSONS GUILTY OF
    9  VIOLATING OR CONSPIRING TO VIOLATE ANY PROVISIONS OF THIS CHAPTER,  (IV)
   10  A  SEIZURE  AND  FORFEITURE  OF CIGARETTES UNDER SECTION 11-4021 OF THIS
   11  TITLE, OR (V) A SUSPENSION OR REVOCATION OF A LICENSE ISSUED UNDER  THIS
   12  CHAPTER.  THE REWARDS PROVIDED FOR BY THIS SUBDIVISION WILL BE PAID FROM
   13  THE PROCEEDS OF AMOUNTS (OTHER THAN INTEREST)  COLLECTED  IN  CONNECTION
   14  WITH  THE  ADMINISTRATION OF THIS CHAPTER AND SECTIONS 11-4007, 11-4008,
   15  11-4009, 11-4012 AND 11-4021 OF THIS TITLE BY REASON OF THE  INFORMATION
   16  PROVIDED.  FOR  PURPOSES OF THIS SUBDIVISION, PROCEEDS OF AMOUNTS (OTHER
   17  THAN INTEREST) COLLECTED IN CONNECTION WITH THE ADMINISTRATION  OF  THIS
   18  CHAPTER  AND  SECTIONS 11-4007, 11-4008, 11-4009, 11-4012 AND 11-4021 OF
   19  THIS TITLE BECAUSE OF THE INFORMATION PROVIDED INCLUDE  BOTH  ADDITIONAL
   20  AMOUNTS COLLECTED AND AMOUNTS COLLECTED PRIOR TO RECEIPT OF THE INFORMA-
   21  TION  IF  THE INFORMATION LEADS TO THE DENIAL OF A CLAIM FOR REFUND THAT
   22  OTHERWISE WOULD HAVE BEEN PAID. A "SUITABLE AMOUNT" FOR PURPOSES OF THIS
   23  SUBDIVISION WILL DEPEND ON THE FACTS AND  CIRCUMSTANCES,  BUT  GENERALLY
   24  WILL  NOT  EXCEED  FIFTEEN  PERCENT  OF THE AMOUNT (OTHER THAN INTEREST)
   25  COLLECTED BY REASON OF THE INFORMATION PROVIDED.
   26    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD01936-01-5