N.Y. LEG Law § 83-J — New York Code / Act LEG / Article 5-A / Section 83-J
Legislative commission on the modernization and simplification of tax administration and the tax law
Status: in_force

* § 83-j. Legislative commission on the modernization and\nsimplification of tax administration and the tax law. 1. The legislature\nhereby finds and declares that the economic and social well-being of the\npeople of the state is clearly related to the tax policies of the state\ngovernment and the manner in which such policies are administered. The\nlegislature further finds that no comprehensive review of the provisions\nof the tax law has been undertaken since the Mastick Commission and that\nsince the time of that commission's last report, many significant\nchanges have been made in the tax law, frequently in an uncoordinated\nmanner, with results that are, in many instances, contrary to the\nprinciples of simplicity, ease of administration, fairness, and equity.\nMoreover, actions which have been taken by the federal government,\nsignificant court decisions, and changes in the nature of the American\neconomy have had an impact on the operation and impact of the state tax\nsystem.\n  2. A legislative commission on the modernization and simplification of\ntax administration and the tax law is hereby established: (a) to review\nthe tax law and the way in which it is administered to determine the\neffectiveness of such law and administration in achieving state policy\ngoals, while achieving the traditional objectives of simplicity,\nfairness, ease of administration and equity; and (b) to make\nrecommendations to the legislature for such actions as it determines\nnecessary to the achievement of those goals and objectives.\n  3. The commission shall consist of ten members to be appointed as\nfollows: three members of the senate shall be appointed by the temporary\npresident of the senate; three members of the assembly shall be\nappointed by the speaker of the assembly; two members of the senate\nshall be appointed by the minority leader of the senate; and two members\nof the assembly shall be appointed by the minority leader of the\nassembly. From among the members so appointed, a chairman and a vice\nchairman shall be designated by the joint action of the temporary\npresident of the senate and the speaker of the assembly. Any vacancy\nthat occurs in the commission or in the chairmanship or vice\nchairmanship shall be filled in the same manner in which the original\nappointment or designation was made. No member, officer, or employee of\nthe commission shall be disqualified from holding any other public\noffice or employment, nor shall he forfeit any such office or employment\nby reason of his appointment hereunder, notwithstanding the provisions\nof any general, special, or local law, ordinance, or city charter.\n  4. The commission may employ and at pleasure remove such personnel as\nit may deem necessary for the performance of the commission's functions\nand fix their compensation within the amount appropriated therefor. The\ncommission may hold public and private hearings and otherwise have all\nof the powers of a legislative committee under this chapter. The members\nof the commission shall receive no compensation for their services but\nshall be allowed their actual and necessary expenses incurred in the\nperformance of their duties hereunder.\n  5. Employees of the commission shall be considered to be employees of\nthe legislature for all purposes.\n  6. The commission may request and shall receive from any court,\ndepartment, division, board, or bureau, commission, or agency of the\nstate such assistance and data as will enable the commission properly to\ncarry out its powers and duties hereunder.\n  7. The commission is hereby authorized and empowered to make and sign\nany agreements, and to do and perform any acts that may be necessary,\ndesirable or proper to carry out the purpose and objectives of this\nsection.\n  * NB Repealed June 30, 2027\n