Bill > A05430

This bill makes technical changes to the New York Tax Law regarding the rescindment of certificates of authority, specifically clarifying that a failure to file a report or return relates only to a person's obligation to pay taxes. The bill modifies Section 1134 of the tax law to insert language that limits the scope of certain violations to tax payment obligations. The modifications outline circumstances under which the tax commissioner may revoke or suspend a certificate of authority, such as willfully failing to file required reports, filing false documents, failing to collect or pay taxes, being convicted of certain crimes, or having issues with retail dealer registration related to cigarette sales. The bill includes provisions that set time limits on certain revocations, such as a one-year window for considering criminal convictions and a five-year suspension for repeated violations involving unstamped or unlawfully stamped cigarette packages. The changes are retroactive, applying to notices issued on and after January 1, 2016, and the bill is designed to take effect immediately while being subject to existing legal provisions about expiration and reversion.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/A5430