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