§ 581-C — Amnesty program

§ 581-c. Amnesty program. 1. Notwithstanding the provisions of any\nother law to the contrary, there is hereby established a three month\namnesty program as described in this section, to be administered by the\ncommissioner, to be effective for the period commencing October first,\nnineteen hundred ninety-eight and ending December thirty-first, nineteen\nhundred ninety-eight, for all eligible employers as described in this\nsection, owing any contribution imposed by section five hundred\nseventy-seven or five hundred eighty-one of this title.\n 2. Such amnesty shall apply to contribution liabilities for the\ncontributions set forth in subdivision one of this section ("designated\ncontributions") for contribution periods ending or transactions or uses\noccurring on or before December thirty-first, nineteen hundred\nninety-five.\n 3. For purposes of this section an "eligible employer" shall mean any\nindividual, partnership, corporation, limited liability company, joint\nstock company or any other company, society, association or business or\nany other person as described in this chapter, who or which has\ncontribution liability with regard to one or more of the designated\ncontributions for the period of time described in subdivision two of\nthis section.\n 4. The amnesty program established in this section shall provide that\nupon application by an eligible employer, and upon payment, which shall\neither accompany such application or be made within the time stated on a\nbill issued by the commissioner to such employer, of the amount of a\ncontribution liability under one or more of the designated contributions\nwith respect to which amnesty is sought, plus related interest, and the\ncommissioner shall waive any applicable penalties. In addition, no\ncivil, administrative or criminal action or proceeding shall be brought\nagainst such an eligible employer relating to the contribution liability\ncovered by such waiver. Failure to pay, all such contributions, plus\nrelated interest, shall invalidate an amnesty granted pursuant to this\nsection.\n 5. An otherwise eligible employer, who or which certifies on an\napplication for amnesty, that making payment of the full amount of the\nliability for which amnesty is sought at the time such application is\nmade would create a severe financial hardship for such employer, shall\nretain eligibility for amnesty if, (a) fifty percent or more of the\namount due as computed by such employer is paid with such application or\nwithin the time stated on a bill issued by the commissioner, and (b) the\nbalance due, including interest, is paid, in no more than two\ninstallments on or before May fifteenth, nineteen hundred ninety-eight\nor the date prescribed therefor on a bill issued by the commissioner.\n 6. Amnesty shall not be granted to any contributor who is a party to\nany criminal investigation being conducted by an agency of the state or\nany political subdivision thereof or is a party to any civil or criminal\nlitigation which is pending on the date of the employer's application in\nany court of this state or the United States relating to any action or\nfailure to act which is the basis for the penalty with respect to which\namnesty is sought. A civil litigation shall be deemed not to be pending\non the date of the application if the employer withdraws from such\nlitigation prior to the granting of amnesty.\n 7. Amnesty contribution return forms shall be in a form prescribed by\nthe commissioner and shall provide for specifications by the applicant\nof the contribution liability with the respect to which amnesty is\nsought. The applicant shall also provide such additional information as\nrequired by the commissioner. Amnesty shall be granted only with respect\nto contribution liabilities specified by the employer on such forms. Any\nreturn or report filed under the amnesty program established in this\nsection is subject to verification and assessment as provided by law. If\nthe applicant files a false or fraudulent contribution return or report,\nor attempts in any manner to defeat or evade a contribution under the\namnesty program, amnesty may be denied or rescinded.\n 8. No refund shall be granted or credit allowed with respect to any\npenalty paid prior to the time the employer applies for amnesty pursuant\nto subdivision four of this section.\n 9. Unless the commissioner on his or her own motion redetermines the\namount of contribution due, including applicable interest, no refund\nshall be granted or credit allowed with respect to any contributions,\nincluding applicable interest paid under this program.\n 10. The commissioner may promulgate regulations, issue forms and\ninstructions and take any and all other actions necessary to implement\nthis section. The commissioner shall publicize the amnesty program\nprovided for in this section so as to maximize public awareness of and\nparticipation in such program.\n 11. For purposes of this section, the amnesty contribution return\nforms and other documents filed by employers shall be deemed to be\nreports and returns subject to the disclosure prohibitions of section\nfive hundred thirty-seven of this article.\n 12. Where an employer against whom or which a penalty is assessed, was\neligible for a waiver thereof under the amnesty program provided for\npursuant to this section but did not make timely application for such\nwaiver, such penalty shall be augmented by an amount equal to five\npercent of the amount of such penalty.\n 13. For purposes of accounting for moneys and revenues received under\nthe amnesty program established pursuant to this section, the\ncommissioner shall report the gross revenue collected under each\ncontribution pursuant to the amnesty program. Such report shall be on a\nmonthly basis, commencing the first day of the month after the amnesty\nprogram is established and ending on the last day of the month\nimmediately prior to the issuance of the final report required pursuant\nto subdivision fourteen of this section. Such reports shall include\ninformation concerning the gross revenue collected under each\ncontribution and the year or other applicable period for or during which\nthe liability was incurred.\n 14. On or before January thirty-first, two thousand the commissioner\nshall submit a report to the chairman of the assembly ways and means\ncommittee, the ranking minority member of the assembly ways and means\ncommittee, the chairman of the senate finance committee, the ranking\nminority member of the senate finance committee and the director of the\ndivision of the budget regarding the amnesty program established\npursuant to this section. The report shall contain the following\ninformation:\n (a) the number of cases in which requests for penalty and interest\npenalty waivers were made;\n (b) the number of cases in which requests for penalty plus interest\nwaivers were approved;\n (c) the amount of contribution and interest due in all approved and\nunapproved cases;\n (d) the amount of penalty and interest penalty waived in all approved\ncases;\n (e) the gross revenue collected and the year or other applicable\nperiod for or during which the liability incurred;\n (f) the amount of money spent on advertising, notification and\noutreach activities, by each activity;\n (g) the amount paid by the department for services and expenses\nrelated to the establishment of the amnesty program;\n (h) an estimate of the amount of revenue foregone as a result of\ndiverting staff of the department from regular work responsibilities to\nwork on the amnesty program;\n (i) an estimate of the amount of revenue received during the period of\namnesty program provided for in this section which would have otherwise\nbeen received at a later date; and\n (j) an estimate of the set revenue generated from the amnesty program.\n