Bill Text: NY S05881 | 2019-2020 | General Assembly | Introduced


Bill Title: Permits consent for service in the form of magnetic tape or through electronic means for certain collection procedures by the sheriff's office or an officer or employee of the department of taxation and finance.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2019-05-16 - REFERRED TO BUDGET AND REVENUE [S05881 Detail]

Download: New_York-2019-S05881-Introduced.html



                STATE OF NEW YORK
        ________________________________________________________________________

                                          5881

                               2019-2020 Regular Sessions

                    IN SENATE

                                      May 16, 2019
                                       ___________

        Introduced  by  Sen. SANDERS -- read twice and ordered printed, and when
          printed to be committed to the Committee on Budget and Revenue

        AN ACT to amend the tax law,  in  relation  to  permitting  consent  for
          service  in  the form of magnetic tape or through electronic means for
          certain collection procedures

          The People of the State of New York, represented in Senate and  Assem-
        bly, do enact as follows:

     1    Section 1. Subsection (f) of section 692 of the tax law, as amended by
     2  chapter 65 of the laws of 1985, is amended to read as follows:
     3    (f)  Execution.--The  sheriff  or  officer or employee shall thereupon
     4  proceed upon the warrant in all respects, with like effect, and  in  the
     5  same  manner  prescribed  by law in respect to executions issued against
     6  property upon judgments of a court of record, and  a  sheriff  shall  be
     7  entitled  to the same fees for his services in executing the warrant, to
     8  be collected in the same manner. An officer or employee of  the  depart-
     9  ment  of  taxation  and finance may proceed in any county or counties of
    10  this state and shall have all the powers of execution conferred  by  law
    11  upon sheriffs, but shall be entitled to no fee or compensation in excess
    12  of actual expenses paid in connection with the execution of the warrant.
    13  Notwithstanding  any  other  law to the contrary, the individual or if a
    14  corporation, partnership, limited liability company or sole  proprietor-
    15  ship, through its officer, director, agent or employee to be served, may
    16  consent  in  writing  to  the location for or means of service including
    17  service in the form of magnetic tape or electronic means, as defined  in
    18  subdivision  (f)  of rule twenty-one hundred three of the civil practice
    19  law and rules.
    20    § 2. Subsection (f) of section 1092 of the  tax  law,  as  amended  by
    21  chapter 65 of the laws of 1985, is amended to read as follows:
    22    (f)  Execution.---The  sheriff  or officer or employee shall thereupon
    23  proceed upon the warrant in all respects, with like effect, and  in  the
    24  same  manner  prescribed  by law in respect to executions issued against

         EXPLANATION--Matter in italics (underscored) is new; matter in brackets
                              [ ] is old law to be omitted.
                                                                   LBD11751-01-9

        S. 5881                             2

     1  property upon judgments of a court of record, and  a  sheriff  shall  be
     2  entitled  to the same fees for his services in executing the warrant, to
     3  be collected in the same manner. An officer or employee of  the  depart-
     4  ment  of  taxation  and finance may proceed in any county or counties of
     5  this state and shall have all the powers of execution conferred  by  law
     6  upon sheriffs, but shall be entitled to no fee or compensation in excess
     7  of actual expenses paid in connection with the execution of the warrant.
     8  Notwithstanding  any  other  law to the contrary, the individual or if a
     9  corporation, partnership, limited liability company or sole  proprietor-
    10  ship, through its officer, director, agent or employee to be served, may
    11  consent  in  writing  to  the location for or means of service including
    12  service in the form of magnetic tape or electronic means, as defined  in
    13  subdivision  (f)  of rule twenty-one hundred three of the civil practice
    14  law and rules.
    15    § 3. This act shall take effect immediately.
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