S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5936
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                     March 8, 2013
                                      ___________
       Introduced  by  M.  of  A.  SCHIMMINGER,  OTIS,  STECK, LUPARDO, JAFFEE,
         GABRYSZAK, MAGNARELLI -- Multi-Sponsored by -- M. of A. ABBATE,  COOK,
         RIVERA,  ROSA  --  read once and referred to the Committee on Ways and
         Means
       AN ACT to amend the tax law, in relation to the determination  of  sales
         and compensating use taxes due
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Subdivision (a) of section 1138 of the tax law  is  amended
    2  by adding a new paragraph 5 to read as follows:
    3    (5)  WHENEVER  A RETURN REQUIRED BY THIS ARTICLE IS NOT FILED, OR IF A
    4  RETURN WHEN FILED IS INCORRECT OR INSUFFICIENT, AND THE  AMOUNT  OF  TAX
    5  DUE  IS  DETERMINED  BY THE COMMISSIONER FROM SUCH INFORMATION AS MAY BE
    6  AVAILABLE PURSUANT TO PARAGRAPH ONE OF THIS SUBDIVISION, ANY    EXTERNAL
    7  INDICES  USED  TO  ESTIMATE THE TAX DUE SHALL REFLECT THE LOCAL ECONOMIC
    8  CONDITIONS.
    9    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD06950-01-3