New York S 5916: Requires the commissioner of taxation and finance to provide for the payment of refunds within 30 days of the receipt of a tax return

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S05916 Summary:

BILL NOS05916 

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SAME ASNo Same As

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SPONSORWEIK

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COSPNSR

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MLTSPNSR

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Amd §171, Tax L

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Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; provides failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.

Go to top S05916 Actions:

BILL NOS05916 

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03/04/2025REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

01/07/2026REFERRED TO INVESTIGATIONS AND GOVERNMENT OPERATIONS

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

Go to topS05916 Text:

 STATE OF NEW YORK
 ________________________________________________________________________

 5916

 2025-2026 Regular Sessions

 IN SENATE

 March 4, 2025
 ___________

 Introduced by Sen. WEIK -- read twice and ordered printed, and when
 printed to be committed to the Committee on Investigations and Govern-
 ment Operations

 AN ACT to amend the tax law, in relation to requiring the commissioner
 of taxation and finance to provide for the timely payment of tax
 refunds to taxpayers

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

 1 Section 1. Section 171 of the tax law is amended by adding a new
 2 subdivision twenty-ninth to read as follows:
 3 Twenty-ninth. (a) Provide for the payment by the department of every
 4 refund due a taxpayer pursuant to article twenty-two of this chapter
 5 within thirty days of the receipt by the department of the tax return
 6 claiming such refund; provided that, if the department is unable to pay
 7 a tax refund because of a discrepancy in the taxpayer's tax return, the
 8 department shall, within such thirty day period, provide written notice
 9 to the taxpayer of the specific discrepancy and a date when such
 10 discrepancy can be expected to be resolved.
 11 (b) Upon the failure to provide a refund or written notice to a
 12 taxpayer pursuant to paragraph (a) of this subdivision, the department
 13 shall pay the taxpayer interest on the refund owed at a rate of six
 14 percent per annum.
 15 § 2. This act shall take effect immediately.

 EXPLANATION--Matter in italics (underscored) is new; matter in brackets
 [ ] is old law to be omitted.
 LBD04756-01-5

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