New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IV - Sales And Use And Other Miscellaneous Taxes › Subchapter A - Sales And Use Taxes › Part 540 - Expiration Of Certificates Of Authority And Registration Renewals › Section 540.3 - Refusal to issue a certificate of authority

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The department may refuse to issue a new
				  certificate of authority to any person (applicant) who has filed a new
				  certificate of registration for any of the reasons described in section
				  539.3(a) 
				  of this Title. Such reasons for refusal are also set forth in section 1134 (a)(4)(B)  of the Tax
				  Law.
(1) any tax imposed under the Tax Law or
				  any related statute has been finally determined to be due from the applicant
				  and has not been paid in full; or
(2) a tax due under articles 28 and 29 of the
				  Tax Law has been finally determined to be due from an officer, director,
				  partner or employee of the applicant in his/her capacity as a person required
				  to collect tax on behalf of the applicant and has not been paid in full;
				  or
(3) a tax due under articles 28
				  and 29 of the Tax Law has been finally determined to be due from an officer,
				  director, partner or employee of the applicant (as such persons are described
				  in section
				  539.2[c][2][iii] 
				  of this Title) in his/her capacity as a person required to collect tax on
				  behalf of any entity other than the applicant and has not been paid in full;
				  or
(4) the applicant has been
				  convicted of a crime under the Tax Law within one year from the date on which
				  the certificate of registration is filed by the applicant,; or
(5) an officer, director, partner or employee
				  of the applicant (as such persons are described in section
				  539.2[c][2][iii] 
				  of this Title) has in his/her capacity as a person required to collect tax for
				  the applicant or in his/her capacity as a person required to collect tax for
				  any other person, been convicted of a crime provided for in the Tax Law within
				  one year from the date on which such certificate of registration was filed by
				  the applicant; or
(6) a shareholder
				  owning more than 50 percent of the number of shares of stock of a corporate
				  applicant (entitling the holder thereof to vote for the election of directors
				  or trustees) was the owner of more than 50 percent of the number of shares of
				  stock of another corporation at the time any tax imposed under the Tax Law or
				  any related statute was finally determined to be due from such other
				  corporation and such tax has not been paid in full; or
(7) a shareholder owning more than 50 percent
				  of the number of shares of stock of a corporate applicant (entitling the holder
				  thereof to vote for the election of directors or trustees) was the owner of
				  more than 50 percent of the number of shares of stock of another corporation at
				  the time such other corporation was convicted of a crime under the Tax Law but
				  only if such conviction is within one year from the date on which such
				  certificate of registration was filed by the applicant; or
(8) a certificate of authority issued to the
				  applicant has been revoked or suspended under section 1134(a)(4)(A) of article
				  28 of the Tax Law, but only if such revocation or suspension occurred within
				  one year from the date on which such applicant filed a certificate of
				  registration.
As used herein, the term related statute means any tax
					 imposed by any law, ordinance or resolution enacted pursuant to the authority
					 of the Tax Law or article two-E of the General City Law, and administered by
					 the Department of Taxation and Finance;