New York S 5829: Makes technical changes relating to the rescindment of certificates of authority

Bill Text

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S05829 Summary:

BILL NOS05829 

&nbsp

SAME ASNo Same As

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SPONSORSEPULVEDA

&nbsp

COSPNSR

&nbsp

MLTSPNSR

&nbsp

Amd §1134, Tax L

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Makes technical changes relating to the rescindment of certificates of authority clarifying that a failure to file a report or return relates only to the person's obligation to pay taxes.

Go to top S05829 Actions:

BILL NOS05829 

&nbsp

03/03/2025REFERRED TO BUDGET AND REVENUE

01/07/2026REFERRED TO BUDGET AND REVENUE

Go to topS05829 Committee&nbspVotes:

Go to topS05829 Floor&nbspVotes:

There are no Assembly votes for this bill in this legislative session.

Go to topS05829 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5829

 2025-2026 Regular Sessions

 IN SENATE

 March 3, 2025
 ___________

 Introduced by Sen. SEPULVEDA -- 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 making technical changes
 relating to the rescindment of certificates of authority

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

 1 Section 1. Subparagraph (A) of paragraph 4 of subdivision (a) of
 2 section 1134 of the tax law, as amended by section 2 of part P of chap-
 3 ter 59 of the laws of 2021, is amended to read as follows:
 4 (A) Where a person who holds a certificate of authority, and with
 5 respect to only the person's obligation to pay taxes, (i) willfully
 6 fails to file a report or return required by this article, (ii) willful-
 7 ly files, causes to be filed, gives or causes to be given a report,
 8 return, certificate or affidavit required under this article which is
 9 false, (iii) willfully fails to comply with the provisions of paragraph
 10 two or three of subdivision (e) of section eleven hundred thirty-seven
 11 of this [article] part, (iv) willfully fails to prepay, collect, truth-
 12 fully account for or pay over any tax imposed under this article or
 13 pursuant to the authority of article twenty-nine of this chapter, (v)
 14 fails to obtain a bond pursuant to paragraph two of subdivision (e) of
 15 section eleven hundred thirty-seven of this part, or fails to comply
 16 with a notice issued by the commissioner pursuant to paragraph three of
 17 such subdivision, (vi) has been convicted of a crime provided for in
 18 this chapter, (vii) where such person, or any person affiliated with
 19 such person as such term is defined in subdivision twenty-one of section
 20 four hundred seventy of this chapter, has had a retail dealer registra-
 21 tion issued pursuant to section four hundred eighty-a of this chapter
 22 revoked pursuant to subparagraph (iii) of paragraph (a) of subdivision
 23 four of such section four hundred eighty-a, or (viii) has not obtained a
 24 valid retail dealer registration under section four hundred eighty-a of
 25 this chapter and such person possesses or sells unstamped or unlawfully
 26 stamped packages of cigarettes three or more times within a period of
 27 five years, the commissioner may revoke or suspend such certificate of
 28 authority and all duplicates thereof. Provided, however, that the

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD08163-02-5

 S. 5829 2

 1 commissioner may revoke or suspend a certificate of authority based on
 2 (a) the grounds set forth in clause (vi) of this subparagraph only where
 3 the conviction referred to occurred not more than one year prior to the
 4 date of revocation or suspension; and provided further that where the
 5 commissioner revokes or suspends a certificate of authority based on the
 6 grounds set forth in clause (vii) of this subparagraph, such suspension
 7 or revocation shall continue for as long as the revocation of the retail
 8 dealer registration pursuant to section four hundred eighty-a of this
 9 chapter remains in effect, or (b) the grounds set forth in clause (viii)
 10 of this subparagraph, such suspension or revocation shall be for a peri-
 11 od of five years.
 12 § 2. Subparagraph (A) of paragraph 4 of subdivision (a) of section
 13 1134 of the tax law, as amended by section 2-a of part P of chapter 59
 14 of the laws of 2021, is amended to read as follows:
 15