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History
- Substituted by A364
- Ordered to third reading cal.1397
- Committee discharged and committed to rules
- Reported and committed to finance
- Referred to cities
Companion bill
The same bill in the other chamber. A bill becomes law when one version passes both houses and the governor signs it, so either number can carry it.
Authorizes the New York city commissioner of finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes
Vetoed · Sponsor Jeffrey Dinowitz
Full text
The text isn't available here yet. Check nysenate.gov.
Sponsor's memo
BILL NUMBER:S6349
Title of bill
An act to amend the administrative code of the city of New York, in relation to authorizing the payment of rewards in connection with the enforcement of the cigarette tax
Purpose
To curb cigarette tax evasion by allowing the New York City Department of Finance to provide suitable rewards to those providing information leading to violations of the tax on cigarettes.
Summary of provisions
Section 1 of the bill amends Section 11-1308 of the Administrative Code of the City of New York to add a new subdivision 12 authorizing the Commissioner of Finance to approve suitable rewards for information that leads to the detection of violations of the tax on cigarettes authorized by Chapter 13 of title 11 of the administrative code.
Such rewards are to be payable from amounts (exclusive of interest) collected by the Department of Finance in connection with enforcement of Chapter 13 and Sections 11-4007, 114008, 11-4009, 11-4012 and 11-4021 of title 11 by reason of the information provided. Section 1 further provides that, in general, a suitable reward will not exceed fifteen percent of amounts collected (other than interest) based on the information provided.
Justification
This bill enhances the New York City Department of Finance's ability to collect the City's cigarette tax. The unlawful sale of untaxed cigarettes has become a serious problem in New York City and across the state. The increase in the New York State and New York City cigarette taxes have led to increased efforts to avoid payment of the City cigarette tax on sales of cigarettes in New York City. Enabling the Department of Finance to reward individuals who provide information that leads to the detection of violations of the City's cigarette tax would be a valuable enforcement tool. Increased detection of City cigarette tax avoidance would also bolster New York State cigarette and sales tax collections.
Legislative history
2011-12- A.1803- Held for consideration in Ways and Means. 2009-10- A.2792 - Referred to Ways and Means/S.2322- Advanced to 3rd Reading 2007-08- A.7323 - Referred to cities/S.739- Passed Senate.
Fiscal implications
To be determined
Effective date
This act shall take effect immediately
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.