2023 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.