Bill Text: NY A09191 | 2015-2016 | General Assembly | Introduced
Bill Title: Relates to collection period after assessment not being extended as a result of hospitalization for members of the armed forces, astronauts and victims of certain terrorist attacks.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Passed) 2016-11-04 - signed chap.411 [A09191 Detail]
Download: New_York-2015-A09191-Introduced.html
STATE OF NEW YORK ________________________________________________________________________ 9191 IN ASSEMBLY February 2, 2016 ___________ Introduced by M. of A. ROSENTHAL -- read once and referred to the Committee on Ways and Means AN ACT to amend the tax law, in relation to not extending collection period after assessment as a result of hospitalization for members of the armed forces, astronauts and victims of certain terrorist attacks The People of the State of New York, represented in Senate and Assem- bly, do enact as follows: 1 Section 1. Section 696 of the tax law is amended to add a new 2 subsection (i) to read as follows: 3 (i) Collection period after assessment not extended as a result of 4 hospitalization. With respect to any period of continuous hospitaliza- 5 tion described in subsection (a) and the next one hundred eighty days 6 thereafter, subsection (a) shall not apply to the collection, by the tax 7 commission, by levy or otherwise of the amount of any liability pursuant 8 to section six hundred ninety-two of this article. 9 § 2. This act shall take effect immediately and shall apply to taxes 10 assessed before, on, or after the date of the enactment of this act for 11 which there is an outstanding tax liability. EXPLANATION--Matter in italics (underscored) is new; matter in brackets [] is old law to be omitted. LBD13612-01-6