N.Y. Labor Law § 581-c: 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.