What's happening
This bill allows individuals or businesses to consent in writing to receive certain tax and legal documents electronically or by magnetic tape.
Why it matters
Expands flexibility and efficiency in legal and tax communications. by allowing individuals and businesses to choose electronic or magnetic tape delivery for certain official documents, potentially speeding up processes that otherwise rely on traditional mail.
Reduces administrative burdens and costs. for both the government and recipients, as electronic service may be more efficient and less costly than physical delivery, especially for large organizations that handle significant volumes of documents.
Empowers recipients to control how they receive sensitive information. by requiring written consent for electronic or magnetic tape service, increasing autonomy and potentially improving privacy and security for those who prefer digital records.
Modernizes government procedures. to better align with current technology and business practices, potentially reducing errors or delays associated with paper-based communications and supporting digital transformation in public administration.
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Who cares
Headline styles
Allow Electronic Legal Service Consent
Plain English, a few words. Used as the page title.
Sponsors
No co-sponsors yet.
History
- Reported and committed to finance
- Referred to budget and revenue
- Print number 5881a
- Amend (t) and recommit to budget and revenue
- Referred to budget and revenue
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.
Allow Digital Consent for Service
In Assembly Committee · Ways And Means · Sponsor Kenneth Zebrowski
Full text
2 pagesUnderlined is new[Struck] is removedOfficial text on nysenate.gov ↗
STATE OF NEW YORK
5881--A
2019-2020 Regular Sessions
IN SENATE
May 16, 2019
Introduced by Sen. SANDERS -- read twice and ordered printed, and when printed to be committed to the Committee on Budget and Revenue -committee discharged, bill amended, ordered reprinted as amended and recommitted to said committee
AN ACT to amend the tax law and the civil practice law and rules, in relation to permitting consent for service in the form of magnetic tape or through electronic means for certain collection procedures
The People of the State of New York, represented in Senate and Assembly, do enact as follows:
Section 1. Subsection (f) of section 692 of the tax law, as amended by chapter 65 of the laws of 1985, is amended to read as follows:
(f) Execution.--The sheriff or officer or employee shall thereupon proceed upon the warrant in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and a sheriff shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner. An officer or employee of the department of taxation and finance may proceed in any county or counties of this state and shall have all the powers of execution conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of actual expenses paid in connection with the execution of the warrant. Notwithstanding any other law to the contrary, the individual or if a corporation, partnership, limited liability company or sole proprietorship, through its officer, director, agent or employee to be served, may consent in writing to the location for or means of service including service in the form of magnetic tape or electronic means, as defined in subdivision (f) of rule twenty-one hundred three of the civil practice law and rules.
§ 2. Subsection (f) of section 1092 of the tax law, as amended by chapter 65 of the laws of 1985, is amended to read as follows:
EXPLANATION--Matter in italics (underscored) is new; matter in brackets
[ ] is old law to be omitted.
LBD11751-03-9
S. 5881--A 2
(f) Execution.---The sheriff or officer or employee shall thereupon proceed upon the warrant in all respects, with like effect, and in the same manner prescribed by law in respect to executions issued against property upon judgments of a court of record, and a sheriff shall be entitled to the same fees for his services in executing the warrant, to be collected in the same manner. An officer or employee of the department of taxation and finance may proceed in any county or counties of this state and shall have all the powers of execution conferred by law upon sheriffs, but shall be entitled to no fee or compensation in excess of actual expenses paid in connection with the execution of the warrant. Notwithstanding any other law to the contrary, the individual or if a corporation, partnership, limited liability company or sole proprietorship, through its officer, director, agent or employee to be served, may consent in writing to the location for or means of service including service in the form of magnetic tape or electronic means, as defined in subdivision (f) of rule twenty-one hundred three of the civil practice law and rules.
§ 3. Section 5232 of the civil practice law and rules is amended by adding a new subdivision (i) to read as follows:
(i) When the state of New York, or any of its agencies or municipal corporations is the judgment creditor, then notwithstanding any other law to the contrary, the individual or if a corporation, partnership, limited liability company, or sole proprietorship, through its officer, director, agent or employee to be served, may consent in writing to the location for or means of service including service in the form of magnetic tape or electronic means, as defined in subdivision (f) of rule twenty-one hundred three of this chapter.
§ 4. This act shall take effect immediately.
Reflowed for reading: line numbers and page breaks removed. Cite the official text.
Sponsor's memo
Title of bill
An act to amend the tax law and the civil practice law and rules, in relation to permitting consent for service in the form of magnetic tape or through electronic means for certain collection proce- dures
Purpose or general idea
To add magnetic tape and electronic means to the list of forms in which a party may be served by the Department of Taxation and Finance and may respond to such service.
Summary of provisions
Section one of the bill amends section 692 of the tax law as it relates to expanding the permitted forms of service for tax levy purposes to include the electronic transmission between the Department of Taxation and Finance and parties to be served.
Section two of the bill amends section 1092 of the tax law as it relates to expanding the permitted forms of service for tax levy purposes to include the electronic transmission between the Department of Taxation and Finance and parties to be served.
Section three of the bill amends section 5232 of the civil practice law and rules as it relates to allowing electronic transmission of tax levies on judgements when the state or its agencies is the creditor.
Section four of the bill relates to the effective date.
Difference between original and amended version
The amendments expand the use of electronic transmission of tax levies on judgements when the state or its agencies is the creditor.
Justification
Currently, New York tax laws are silent as to whether the New York State Department of Taxation and Finance's levies can be served through elec- tronic means. The provisions noted provide for the levy process for personal income tax and corporate tax, respectively. Expressly adding such language to the Tax Law would make clear it is acceptable to serve such levies on the property holder by electronic means if when granted consent. The proposed language mirrors what is found in New York State statutes on Restraining Notices and Information Subpoenas. The adoption of electronic filing would immediately result in savings and efficien- cies related to cost, time, and environmental impact for immediate stakeholders, while reducing errors.
Legislative history
New bill.
Fiscal implications
None.
Effective date
This legislation will take effect immediately.
Summaries, headlines and scores are AI-generated from the official bill text. How we score bills. Source: NYS Open Legislation.