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When due.

tax imposed by sections one hundred eighty-four or one hundred eighty-five of this chapter shall be due and payable on or before the fifteenth day of August in each year, to and including the year nineteen hundred thirty-five, and thereafter the taxes imposed by said sections shall be due and payable at the time of filing the report required by section one hundred ninety-two of this chapter, or in case such report is not filed when due on the last day specified for the filing thereof, except that the tax upon dividends imposed by said section one hundred eighty-five shall be due and payable at the time of filing the report for the period ending June thirtieth, or, in case such report is not filed when due, on the last day specified for the filing thereof. A tax imposed by section one hundred eightyseven of this chapter shall be due and payable at the time of filing the report required by section one hundred ninety-two of this chapter or, in case such report is not filed when due, on the last day specified for the filing thereof. A tax imposed by section one due. hundred eighty-nine of this chapter shall be due and payable on or before the first day of September in each year to and including the year nineteen hundred thirty-six, after which such tax shall be due and payable at the time of filing the report required by section one hundred ninety-two of this chapter or, in case such report is not filed when due, on the last day specified for the filing thereof. If such tax or fee is payable at the time of filing the report required by section one hundred ninety-two of this chapter and is not paid when due or in any other case if such tax or fee is not paid to the tax commission within thirty days after the same becomes Penalties. due, the corporation, association, joint-stock company, unincorporated company, person or partnership, liable to pay the tax or fee shall pay, in addition to the amount of such tax or fee, a sum equal to five per centum thereof, and one per centum additional for each month the tax or fee remains unpaid, which sum shall be added to the tax or fee and paid or collected therewith. The tax commission upon submission to it of satisfactory proof that the failure to pay such taxes or additional taxes, within the time prescribed in this section, was not willful or evasive, may modify such exaction. Every corporation, association, joint-stock company, unincorporated company, person or partnership failing to make any report required by this article, including any special report required by the tax commission, within any reasonable time to be specified by said commission, shall be liable to a penalty of not more than five thousand dollars to be assessed and collected in the manner provided for the assessment and collection of taxes under this article or in a civil action at the instance of the tax commission; and any officer of any such corporation, association, joint-stock company, unincorporated company, or person or member of a partnership making a fraudulent return or statement with intent to defeat or evade the payment of the taxes prescribed by this article, shall be liable to a penalty of not more than one thousand dollars, to be assessed and collected in like manner. Each such tax or fee shall be a lien and binding upon the real and personal property of the cor

Tax is

lien.

poration, joint-stock company, association, unincorporated company, person or partnership liable to pay the same until the same is paid in full. But the lien of each such tax or additional tax under section one hundred eighty-two of the tax law shall be subject to the lien of any mortgage indebtedness existing against real property previous to the time when the tax or additional tax is due and payable and where such mortgage indebtedness has been incurred in good faith and was not given, directly or indirectly, to any officer or stockholder of the corporation owning such real property, whether as a purchase money mortgage or otherwise. In any action to foreclose any such mortgage, to which the people of the state of New York shall have been made a party defendant by reason of any such tax lien, such real property shall be sold and conveyed in such action free from any such tax lien accruing subsequent to the commencement of such action, and any such subsequent tax lien may become a lien on any surplus moneys which may result from such sale, to be determined in the proceedings for the distribution of such surplus moneys. Where title to real property passes from an individual, or from a corporation owing no franchise tax or additional tax, to another corporation which is in default for such tax or additional tax, the lien herein provided shall not be enforceable except as to any equity after the prior mortgage encumbrance.

may be

The tax commission may, upon application made to it and the Lien payment of a fee of five dollars, release any real property from the released. lien of any franchise tax or taxes due, and/or to become due, imposed by articles nine and/or nine-a of the tax law, provided payment be made to the tax commission of such a sum as the tax commission shall deem adequate consideration for such release, or deposit be made of such security or such bond be filed as the tax commission shall deem proper to secure payment of any franchise tax or taxes the lien of which is being released. The application for such release shall contain an accurate description of the property to be released together with such other information as the tax commission may require. Such release may be recorded in any office in which conveyances of real estate are entitled to be recorded.

amended

§ 10. Section one hundred and ninety-eight of such chapter, as 198 last amended by chapter one hundred and sixteen of the laws of nineteen hundred twenty-nine, is hereby amended to read as follows:

§ 198. Revision and readjustment of accounts by tax commission. If an application be filed with the tax commission by any party against whom an account is stated as in this article provided or by any party who has filed a report accompanied by the payment of the tax as required by this article or by the attorneygeneral within one year from the time any such account shall have been audited and stated or from the time any such report shall have been filed, the tax commission may at any time, upon notice thereof, sent to the person, partnership, company, association or corporation against whom such account was stated or who filed such report,

revise and readjust such account or any tax shown by such report to be due and if it shall be made to appear upon any such application, by evidence submitted to it or otherwise, that any such account or report included taxes or other charges which could not have been lawfully demanded, or that payment has been illegally made or exacted of any such taxes or other charges, or if it appears that the tax as originally assessed or as shown by any report was less than should have been exacted or paid, the tax commission shall resettle the same according to law and the facts, by increasing or diminishing the taxes and other charges, and adjust the accounts accordingly, and charge or credit, as the case may require, the difference, if any, resulting from such revision or resettlement upon the accounts for taxes of or against any such person, partnership, company, association or corporation. Such credit, Tax credits whether allowed before or after the passage of this chapter may be, assignable by the person, partnership, company, association or corporation in whose favor it is allowed, assigned to a person, partnership, company, association or corporation liable to pay taxes under article nine of this chapter, and the assignee of the whole or any part of such credit on filing with the commission such assignment shall thereupon be entitled to credit on the books of the commission for the amount thereof on the current account for taxes of such assignee in the same way and with the same effect as though the credit had originally been allowed in favor of such assignee or the amount of such credit may be refunded out of any revenues, received under this article, to the credit of the comptroller, at the direction of the tax commission. Said commission shall forthwith send written notice of its determination upon such application to the applicant, which notice may be sent by mail to its post-office address.

199 amended.

§ 11. Section one hundred and ninety-nine of such chapter, as amended by chapter three hundred and seventeen of the laws of nineteen hundred fifteen, is hereby amended to read as follows:

§ 199. Review of determination of tax commission by certiorari. The determination of the tax commission upon any application made to it by any person, partnership, company, association or corporation for a revision and resettlement of any account or of any tax based upon a report made pursuant to this article, as prescribed in this article, may be reviewed both upon the law and the facts upon certiorari by the supreme court at the instance of any person, partnership, company, association or corporation affected thereby, and in the name and on behalf of the people of the state. For the purpose of such review the tax commission shall return, on such certiorari, the accounts, reports and all the evidence before it on such application, and all the papers and proofs upon the original statement of such account or in connection with such report and all proceedings thereon. If the original or resettled accounts or taxes shall be found erroneous or illegal, either in point of law or of fact, by the supreme court, upon any such review, the accounts or taxes reviewed shall then be corrected and restated, and from any determination of the supreme court upon any such review an appeal to the court of appeals may be taken by either party.

amended.

§ 12. Section two hundred of such chapter, as last amended by 200 chapter four hundred and thirty-seven of the laws of nineteen hundred thirty-four, is hereby amended to read as follows:

tiorari application

made.

§ 200. Regulations as to order of certiorari. No certiorari to when cerreview any audit and statement of an account or any tax shown by a report made pursuant to this article or any determina- must be tion by the tax commission under this article shall be granted, unless notice of application therefor is made within ninety days after the service of the notice of such determination. Eight days' notice shall be given to the tax commission of the application for such order. The full amount of the taxes, percentage, interest and other charges audited and stated in such account or shown by such report or determination must be deposited with the tax commission before making the application and an undertaking filed with the tax commission, in such amount and with such sureties as a justice of the supreme court shall approve, to the effect that if such proceeding is dismissed or the determination of the tax commission affirmed, the applicant for the order will pay all costs and charges which may accrue against him or it in the prosecution of the proceeding, including costs of all appeals.

§ 13. Section two hundred and three of such chapter, as last 203 amended by chapter three hundred and thirty-two of the laws of amended. nineteen hundred twenty-four, is hereby amended to read as follows:

§ 203. Action for recovery of taxes; forfeiture of charter of delinquent corporations. An action may be brought by the attorney-general, at the instance of the tax commission, in the name of the state, to compel the filing of reports or to recover the amount of any account audited and stated by the tax commission under the provisions of this article or to recover any tax due pursuant to this article. If any such account or any tax shall remain unpaid or such report be not filed, and the tax commission is satisfied that the failure to pay or file the report is intentional, it may so report to the attorney-general, who shall immediately bring an action, in Attorneythe name of the people of the state, for the forfeiture of the franchise of any such delinquent corporation, joint-stock company or association failing to make such payments, or file such reports, and if it is found that such failure was intentional, judgment shall be rendered in such action for the forfeiture of its franchise and for its dissolution, and thereafter such franchise shall be annulled and if the delinquent is a foreign corporation its authority to do business in this state shall be revoked.

general may sue for disso. lution.

§ 14. Subdivision one of section two hundred and three-a of such § 203-a chapter, such section having been added by chapter two hundred amended. and ninety-seven of the laws of nineteen hundred twenty-nine, and such subdivision having been last amended by chapter four hundred and thirty-one of the laws of nineteen hundred thirty-four, is hereby amended to read as follows:

1. On or before the thirtieth day of June in each calendar year the tax commission may certify and transmit to the department of state a list containing the names of any or all such stock corpora

Appropriation.

takes

effect.

tions, other than corporations formed by or under special acts and other than banking, insurance and railroad corporations, as have not filed reports required under this article during the period of three consecutive years next preceding the date of such certification or as have been delinquent in the payment of taxes for any three years duly assessed pursuant to this article.

§ 15. The sum of twenty-five thousand dollars ($25,000.00), or so much thereof as may be necessary, is hereby appropriated to the department of taxation and finance for its expenses, including personal service and maintenance, in carrying out the provisions of this act, payable from the state treasury, on the audit and warrant of the comptroller, on certification, as provided for in section twelve-a of the state finance law.

When act § 16. This act shall take effect immediately, except that section four, amending section one hundred and eighty-seven of the tax law, and the provisions of sections six and nine relating to the tax imposed by said section one hundred and eighty-seven of the tax law shall take effect January first, nineteen hundred thirty-six. Taxes imposed by said section one hundred and eighty-seven of the tax law with respect to any year ended prior to January first, nineteen hundred thirty-six, shall continue to be collected in the same manner and subject to the same provisions of law as if this act had not been passed, and all of the provisions of article nine of the tax law, as they existed prior to the enactment of this act, so far as they relate to the tax imposed by section one hundred and eightyseven of the tax law, shall continue to apply to taxes for any such prior years. Nothing in this act contained shall require a report to be made with respect to the tax imposed by section one hundred and eighty-seven of the tax law in January, nineteen hundred thirty-six, for any period prior to that date, or impose a tax upon insurance corporations for any period prior to that date, other than the tax due on May first, nineteen hundred thirty-six, based upon the report required to be made for the year ended December thirtyfirst, nineteen hundred thirty-five.

L. 1909, ch. 62,

§ 249-n,

amended.

CHAPTER 39

AN ACT to amend the tax law, in relation to the tax on estates of residents and nonresidents, by continuing the rates prescribed by chapter three hundred and fifty-nine of the laws of nineteen hundred thirty-three until July first, nineteen hundred thirty-six

Became a law February 16, 1935, with the approval of the Governor. Passed, three-fifths being present

The People of the State of New York, represented in Senate and Assembly, do enact as follows:

Section 1. Section two hundred and forty-nine-n of chapter sixty-two of the laws of nineteen hundred nine, entitled "An act in relation to taxation, constituting chapter sixty of the consolidated laws," as added by chapter seven hundred and ten of the laws of

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