NY Lab L § 581-C (2021)
2021 New York Laws LAB - Labor Article 18 - Unemployment Insurance Law Title 6 - Contributions to Fund 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.