Bill Text: NY A05997 | 2013-2014 | General Assembly | Introduced

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Bill Title: Relates to the tax on receipts derived from removing waste from certain transfer stations or debris processing facilities.

Spectrum: Moderate Partisan Bill (Democrat 15-2)

Status: (Introduced - Dead) 2013-06-21 - substituted by s3668 [A05997 Detail]

Download: New_York-2013-A05997-Introduced.html

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                           S T A T E   O F   N E W   Y O R K
       ________________________________________________________________________
                                         5997
                              2013-2014 Regular Sessions
                                 I N  A S S E M B L Y
                                    March 12, 2013
                                      ___________
       Introduced  by  M.  of  A.  SWEENEY, MORELLE, WEISENBERG, LAVINE, RAMOS,
         COOK, GALEF, MAISEL, BROOK-KRASNY, JAFFEE -- Multi-Sponsored by --  M.
         of A. ARROYO, MAGEE, THIELE -- read once and referred to the Committee
         on Ways and Means
       AN  ACT  in  relation  to the sales and compensating use tax on receipts
         derived from removing waste material from certain  regulated  transfer
         stations or construction and demolition debris processing facilities
         THE  PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
       BLY, DO ENACT AS FOLLOWS:
    1    Section 1. Notwithstanding the provisions of chapter 321 of  the  laws
    2  of  2005,  any  liability for state and local sales and compensating use
    3  taxes, and any interest or penalties thereon, for services specified  in
    4  clause (iv) of paragraph 5 of subdivision (c) of section 1105 of the tax
    5  law,  with  respect  to assessments made after March 1, 1997, whether or
    6  not any assessment for such  taxes,  interest  or  penalties  have  been
    7  finally  or irrevocably fixed by administrative or judicial proceedings,
    8  shall hereby be cancelled  and  annulled,  and,  if  paid,  refunded  in
    9  accordance with the provisions of section 1139 of the tax law, provided,
   10  however,  that  any such application for refund of such taxes previously
   11  paid to the department of taxation and finance shall be submitted within
   12  one year of the effective date of this act, whereupon it shall be deemed
   13  to have been submitted in a timely manner.
   14    S 2. This act shall take effect immediately.
        EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
                             [ ] is old law to be omitted.
                                                                  LBD08817-01-3