2006 New York Code - Amnesty Program.

 
    §  581-c.  Amnesty  program.  1. Notwithstanding the provisions of any
  other law to the contrary, there is hereby  established  a  three  month
  amnesty  program as described in this section, to be administered by the
  commissioner, to be effective for the period commencing  October  first,
  nineteen hundred ninety-eight and ending December thirty-first, nineteen
  hundred  ninety-eight,  for  all eligible employers as described in this
  section,  owing  any  contribution  imposed  by  section  five   hundred
  seventy-seven or five hundred eighty-one of this title.
    2.  Such  amnesty  shall  apply  to  contribution  liabilities for the
  contributions set forth in subdivision one of this section  ("designated
  contributions")  for contribution periods ending or transactions or uses
  occurring  on  or  before  December   thirty-first,   nineteen   hundred
  ninety-five.
    3.  For purposes of this section an "eligible employer" shall mean any
  individual, partnership, corporation, limited liability  company,  joint
  stock  company or any other company, society, association or business or
  any other person  as  described  in  this  chapter,  who  or  which  has
  contribution  liability  with  regard  to  one or more of the designated
  contributions for the period of time described  in  subdivision  two  of
  this section.
    4.  The amnesty program established in this section shall provide that
  upon application by an eligible employer, and upon payment, which  shall
  either accompany such application or be made within the time stated on a
  bill  issued  by  the  commissioner to such employer, of the amount of a
  contribution liability under one or more of the designated contributions
  with respect to which amnesty is sought, plus related interest, and  the
  commissioner  shall  waive  any  applicable  penalties.  In addition, no
  civil, administrative or criminal action or proceeding shall be  brought
  against such an eligible employer relating to the contribution liability
  covered  by  such  waiver.  Failure to pay, all such contributions, plus
  related interest, shall invalidate an amnesty granted pursuant  to  this
  section.
    5.  An  otherwise  eligible  employer,  who  or  which certifies on an
  application for amnesty, that making payment of the full amount  of  the
  liability  for  which  amnesty is sought at the time such application is
  made would create a severe financial hardship for such  employer,  shall
  retain  eligibility  for  amnesty  if,  (a) fifty percent or more of the
  amount due as computed by such employer is paid with such application or
  within the time stated on a bill issued by the commissioner, and (b) the
  balance  due,  including  interest,  is  paid,  in  no  more  than   two
  installments  on  or before May fifteenth, nineteen hundred ninety-eight
  or the date prescribed therefor on a bill issued by the commissioner.
    6. Amnesty shall not be granted to any contributor who is a  party  to
  any  criminal investigation being conducted by an agency of the state or
  any political subdivision thereof or is a party to any civil or criminal
  litigation which is pending on the date of the employer's application in
  any court of this state or the United States relating to any  action  or
  failure  to act which is the basis for the penalty with respect to which
  amnesty is sought. A civil litigation shall be deemed not to be  pending
  on  the  date  of  the  application  if the employer withdraws from such
  litigation prior to the granting of amnesty.
    7. Amnesty contribution return forms shall be in a form prescribed  by
  the  commissioner  and shall provide for specifications by the applicant
  of the contribution liability with  the  respect  to  which  amnesty  is
  sought.  The applicant shall also provide such additional information as
  required by the commissioner. Amnesty shall be granted only with respect
  to contribution liabilities specified by the employer on such forms. Any
  return or report filed under the amnesty  program  established  in  this
  section is subject to verification and assessment as provided by law. If
  the applicant files a false or fraudulent contribution return or report,
  or  attempts  in  any manner to defeat or evade a contribution under the
  amnesty program, amnesty may be denied or rescinded.
    8.  No  refund  shall be granted or credit allowed with respect to any
  penalty paid prior to the time the employer applies for amnesty pursuant
  to subdivision four of this section.
    9. Unless the commissioner on his or her own motion  redetermines  the
  amount  of  contribution  due,  including applicable interest, no refund
  shall be granted or credit allowed with respect  to  any  contributions,
  including applicable interest paid under this program.
    10.  The  commissioner  may  promulgate  regulations,  issue forms and
  instructions and take any and all other actions necessary  to  implement
  this  section.  The  commissioner  shall  publicize  the amnesty program
  provided for in this section so as to maximize public awareness  of  and
  participation in such program.
    11.  For  purposes  of  this  section, the amnesty contribution return
  forms and other documents filed by  employers  shall  be  deemed  to  be
  reports  and  returns  subject to the disclosure prohibitions of section
  five hundred thirty-seven of this article.
    12. Where an employer against whom or which a penalty is assessed, was
  eligible for a waiver thereof under the  amnesty  program  provided  for
  pursuant  to  this section but did  not make timely application for such
  waiver, such penalty shall be augmented  by  an  amount  equal  to  five
  percent of the amount of such penalty.
    13.  For purposes of accounting for moneys and revenues received under
  the  amnesty  program  established  pursuant  to   this   section,   the
  commissioner  shall  report  the  gross  revenue  collected  under  each
  contribution pursuant to the amnesty program. Such report shall be on  a
  monthly  basis,  commencing the first day of the month after the amnesty
  program is established and  ending  on    the  last  day  of  the  month
  immediately  prior to the issuance of the final report required pursuant
  to subdivision fourteen of this  section.  Such  reports  shall  include
  information   concerning   the   gross   revenue  collected  under  each
  contribution and the year or other applicable period for or during which
  the liability was incurred.
    14. On or before January thirty-first, two thousand  the  commissioner
  shall  submit  a  report  to the chairman of the assembly ways and means
  committee, the ranking minority member of the assembly  ways  and  means
  committee,  the  chairman  of  the senate finance committee, the ranking
  minority member of the senate finance committee and the director of  the
  division  of  the  budget  regarding  the  amnesty  program  established
  pursuant to  this  section.  The  report  shall  contain  the  following
  information:
    (a)  the  number  of  cases in which requests for penalty and interest
  penalty waivers were made;
    (b) the number of cases in which requests for  penalty  plus  interest
  waivers were approved;
    (c)  the  amount  of contribution and interest due in all approved and
  unapproved cases;
    (d) the amount of penalty and interest penalty waived in all  approved
  cases;
    (e)  the  gross  revenue  collected  and  the year or other applicable
  period for or during which the liability incurred;
    (f) the  amount  of  money  spent  on  advertising,  notification  and
  outreach activities, by each activity;
    (g)  the  amount  paid  by  the  department  for services and expenses
  related to the establishment of the amnesty program;
    (h) an estimate of the amount of  revenue  foregone  as  a  result  of
  diverting  staff of the department from regular work responsibilities to
  work on the amnesty program;
    (i) an estimate of the amount of revenue received during the period of
  amnesty  program provided for in this section which would have otherwise
  been received at a later date; and
    (j) an estimate of the set revenue generated from the amnesty program.