N.Y. EXC Law § 534-X — New York Code / Act EXC / Article 19-I / Section 534-X
Payment of assessment
Status: in_force

§ 534-x. Payment of assessment. 1. Every person subject to the payment\nof any assessment under the provisions of section five hundred\nthirty-four-w of this article shall file on or before the fifteenth day\nof the first month of each calendar quarter-year a separate return,\ntogether with the payment of the assessment due, for the preceding\ncalendar quarter-year during which any payroll payments were made to\nlongshore workers, pier superintendents, hiring agents or security\nofficers for work performed as such within the port of New York district\nin this state. Returns covering the amount of assessment payable shall\nbe filed with the commission on forms to be furnished for such purpose\nand shall contain such data, information or matter as the commission may\nrequire to be included therein. The commission may grant a reasonable\nextension of time for filing returns, or for the payment of assessment,\nwhenever good cause exists. Every return shall have annexed thereto a\ncertification to the effect that the statements contained therein are\ntrue.\n  2. Every person subject to the payment of assessment hereunder shall\nkeep an accurate record of that person's employment of longshore\nworkers, pier superintendents, hiring agents or security officers, which\nshall show the amount of compensation paid and such other information as\nthe commission may require. Such records shall be preserved for a period\nof three years and be open for inspection at reasonable times. The\ncommission may consent to the destruction of any such records at any\ntime after said period or may require that they be kept longer, but not\nin excess of six years.\n  3. (a) The commission shall audit and determine the amount of\nassessment due from the return filed and such other information as is\navailable to it. Whenever a deficiency in payment of the assessment is\ndetermined the commission shall give notice of any such determination to\nthe person liable therefor. Such determination shall finally and\nconclusively fix the amount due, unless the person against whom it is\nassessed shall, within thirty days after the giving of notice of such\ndetermination, apply in writing to the commission for a hearing, or\nunless the commission on its own motion shall reduce the same. After\nsuch hearing, the commission shall give notice of its decision to the\nperson liable therefor. A determination of the commission under this\nsection shall be subject to judicial review, if application for such\nreview is made within thirty days after the giving of notice of such\ndecision. Any determination under this section shall be made within five\nyears from the time the return was filed and if no return was filed such\ndetermination may be made at any time.\n  (b) Any notice authorized or required under this section may be given\nby mailing the same to the person for whom it is intended at the last\naddress given by that person to the commission, or in the last return\nfiled by that person with the commission under this section, or, if no\nreturn has been filed then to such address as may be obtainable. The\nmailing of such notice shall be presumptive evidence of the receipt of\nsame by the person to whom addressed. Any period of time, which is\ndetermined according to the provisions of this section, for the giving\nof notice shall commence to run from the date of mailing of such notice.\n  4. Whenever any person shall fail to pay, within the time limited\nherein, any assessment which the person is required to pay to the\ncommission under the provisions of this section the commission may\nenforce payment of such fee by civil action for the amount of such\nassessment with interest and penalties.\n  5. The employment by a nonresident of a longshore worker, or a\nlicensed pier superintendent, hiring agent or security officer in this\nstate or the designation by a nonresident of a longshore worker, pier\nsuperintendent, hiring agent or security officer to perform work in this\nstate shall be deemed equivalent to an appointment by such nonresident\nof the secretary of state to be the nonresident's true and lawful\nattorney upon whom may be served the process in any action or proceeding\nagainst the nonresident growing out of any liability for assessments,\npenalties or interest, and a consent that any such process against the\nnonresident which is so served shall be of the same legal force and\nvalidity as if served personally within the state and within the\nterritorial jurisdiction of the court from which the process issues.\nService of process within this state shall be made by either:\n  (a) personally delivering to and leaving with the secretary of state\nduplicate copies thereof at the office of the department of state, in\nwhich event the secretary of state shall forthwith send by registered\nmail one of such copies to the person at the last address designated by\nthe person to the commission for any purpose under this section or in\nthe last return filed by the person under this section with the\ncommission or as shown on the records of the commission, or if no return\nhas been filed, at the person's last known office address within or\noutside of the state; or\n  (b) personally delivering to and leaving with the secretary of state a\ncopy thereof at the office of the department of state and by delivering\na copy thereof to the person, personally outside of the state. Proof of\nsuch personal service outside of the state shall be filed with the clerk\nof the court in which the process is pending within thirty days after\nsuch service and such service shall be complete ten days after proof\nthereof is filed.\n  6. Whenever the commission shall determine that any moneys received as\nassessments were paid in error, it may cause the same to be refunded,\nprovided an application therefor is filed with the commission within two\nyears from the time the erroneous payment was made.\n  7. In addition to any other powers authorized hereunder, the\ncommission shall have power to promulgate reasonable rules and\nregulations to effectuate the purposes of this section.\n  8. Any person who shall willfully fail to pay any assessment due\nhereunder, shall be assessed interest at a rate of one percent per month\non the amount due and unpaid and penalties of five percent of the amount\ndue for each thirty days or part thereof that the assessment remains\nunpaid. The commission, may, for good cause shown, abate all or part of\nsuch penalty.\n  9. Any person who shall willfully furnish false or fraudulent\ninformation or shall willfully fail to furnish pertinent information, as\nrequired, with respect to the amount of assessment due, shall be guilty\nof a misdemeanor, punishable by a fine of not more than one thousand\ndollars, or imprisonment for not more than three hundred sixty-four\ndays, or both.\n  10. All funds of the commission received as payment of any assessment\nor penalty under this section shall be deposited with the comptroller.\nThe comptroller may require that all such deposits be secured by\nobligations of the United States or of the state of New York of a market\nvalue equal at all times to the amount of the deposits, and all banks\nand trust companies are authorized to give such security for such\ndeposits.\n  11. The commission shall reimburse the state for any funds advanced to\nthe commission exclusive of sums appropriated pursuant to section five\nhundred thirty-four-w of this article.\n