Bill Text: NY A10059 | 2013-2014 | General Assembly | Introduced
Bill Title: Relates to the meaning of the term "equipment" for purposes of department of taxation and finance audit or enforcement proceedings.
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Introduced - Dead) 2014-06-19 - substituted by s7382 [A10059 Detail]
Download: New_York-2013-A10059-Introduced.html
S T A T E O F N E W Y O R K
________________________________________________________________________
10059
I N A S S E M B L Y
June 10, 2014
___________
Introduced by COMMITTEE ON RULES -- (at request of M. of A. Stirpe) --
read once and referred to the Committee on Ways and Means
AN ACT in relation to the meaning of the term "equipment" for purposes
of department of taxation and finance audit or enforcement proceedings
THE PEOPLE OF THE STATE OF NEW YORK, REPRESENTED IN SENATE AND ASSEM-
BLY, DO ENACT AS FOLLOWS:
1 Section 1. For the purposes of this act, the term "equipment" shall
2 mean a machine or system, and any part or subassembly thereof.
3 S 2. Equipment shall be considered to be "directly and predominantly"
4 used, as such term is used in clause (i) of paragraph 1 of subdivision
5 (z) of section 1115 of the tax law, as repealed by section 30 of part
6 S-1 of chapter 57 of the laws of 2009 and last amended by section 17 of
7 part CC of chapter 85 of the laws of 2002, for the purposes of any
8 department of taxation and finance audit or enforcement proceeding, or
9 any other administrative matter or proceeding of such department,
10 involving the interpretation, enforcement, or administration of such
11 provision of the tax law, when such equipment was received, inventoried
12 or organized, and then prepared for distribution at an empire zone
13 location by the qualified empire zone enterprise operating at such
14 location, provided that such equipment, upon distribution, is stocked,
15 repaired, cleaned or otherwise handled for the purpose of maintenance or
16 upkeep by employees of such qualified empire zone enterprise whose
17 duties related to such service work originate from, and terminate at,
18 the same empire zone location.
19 S 3. Notwithstanding sections 2006, 2012, 2014, 2016 and 2018 of the
20 tax law, part 3000 of the tax appeals tribunal rules of practice and
21 procedure, or any determination of the division of tax appeals, the
22 division of tax appeals shall accept a petition from any person or enti-
23 ty that contests a determination or decision of the division of tax
24 appeals related to the interpretation of the term "directly and predomi-
25 nantly", as such term is used in the section of the tax law referenced
26 in section two of this act, provided that such original determination or
27 decision of the division of tax appeals was contrary to the definition
28 of such term as established by section two of this act. The division of
EXPLANATION--Matter in ITALICS (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD15187-01-4
A. 10059 2
1 tax appeals shall process and review, provide for a hearing of, and
2 render a determination and decision in response to any such petition in
3 accordance with the process set forth in part 3000 of the tax appeals
4 tribunal rules of practice and procedure. Any determination or decision
5 issued by the division of tax appeals pursuant to this act shall super-
6 sede any inconsistent determination or decision, be deemed conclusive
7 upon all parties and shall not be subject to review by any other unit in
8 the division of tax appeals, by the tax appeals tribunal or by any court
9 of the state.
10 S 4. This act shall take effect immediately, shall be deemed to have
11 been in full force and effect on and after March 1, 2001, and shall
12 apply to any audit or enforcement proceeding of the department of taxa-
13 tion and finance, or any other administrative matter or proceeding of
14 such department, commencing on or after March 1, 2001.
