Bill > S05829

This bill makes technical changes to the New York Tax Law regarding the rescindment of certificates of authority, specifically clarifying that certain failures to file reports or returns relate only to a person's obligation to pay taxes. The bill amends Section 1134 of the tax law to insert language specifying that actions like willfully failing to file a report, filing false documents, or failing to pay taxes are grounds for the commissioner to revoke or suspend a certificate of authority, but only with respect to the person's tax payment obligations. The changes modify existing provisions that allow the commissioner to revoke a certificate of authority for various tax-related infractions, such as failing to file returns, filing false documents, not paying taxes, or having related retail dealer registrations revoked. The bill includes provisions that limit the duration of such revocations, such as a one-year limit for certain criminal convictions and a five-year suspension for repeated violations involving unstamped or unlawfully stamped cigarette packages. The act is retroactive, applying to notices issued on and after January 1, 2015, and includes technical provisions about the effective date and potential future amendments.

Budget and Finance

https://www.nysenate.gov/legislation/bills/2025/S5829