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 539 - Vendor Registration › Section 539.3 - 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
				  certificate of authority to a person (applicant) who pursuant to section
				  539.2  of
				  this Part files a certificate of registration for such certificate of authority
				  if in considering such application the department ascertains that:
(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 or pursuant to article 28 or 29 of the Tax Law has been finally
				  determined to be due from an officer, director, partner, manager, member, or
				  employee of the applicant (as such persons are described in section
				  539.2(h)(2) 
				  of this Part) 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 or pursuant to article 28
				  or 29 of the Tax Law has been finally determined to be due from an officer,
				  director, partner, manager, member, or employee of the applicant (as such
				  persons are described in section
				  539.2(h)(2) 
				  of this Part) 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, manager,
				  member, or employee of the applicant (as such persons are described in section
				  539.2(h)(2) 
				  of this Part) has, in his/her capacity as a person required to collect tax on
				  behalf of the applicant or in his/her capacity as a person required to collect
				  tax on behalf of 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 (see section
				  539.4 
				  of this Part), 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.