§ 581-c. Amnesty program. 1. Notwithstanding the provisions of any\nother law to the contrary, there is hereby established a three month\namnesty program as described in this section, to be administered by the\ncommissioner, to be effective for the period commencing October first,\nnineteen hundred ninety-eight and ending December thirty-first, nineteen\nhundred ninety-eight, for all eligible employers as described in this\nsection, owing any contribution imposed by section five hundred\nseventy-seven or five hundred eighty-one of this title.\n 2. Such amnesty shall apply to contribution liabilities for the\ncontributions set forth in subdivision one of this section ("designated\ncontributions") for contribution periods ending or transactions or uses\noccurring on or before December thirty-first, nineteen hundred\nninety-five.\n 3. For purposes of this section an "eligible employer" shall mean any\nindividual, partnership, corporation, limited liability company, joint\nstock company or any other company, society, association or business or\nany other person as described in this chapter, who or which has\ncontribution liability with regard to one or more of the designated\ncontributions for the period of time described in subdivision two of\nthis section.\n 4. The amnesty program established in this section shall provide that\nupon application by an eligible employer, and upon payment, which shall\neither accompany such application or be made within the time stated on a\nbill issued by the commissioner to such employer, of the amount of a\ncontribution liability under one or more of the designated contributions\nwith respect to which amnesty is sought, plus related interest, and the\ncommissioner shall waive any applicable penalties. In addition, no\ncivil, administrative or criminal action or proceeding shall be brought\nagainst such an eligible employer relating to the contribution liability\ncovered by such waiver. Failure to pay, all such contributions, plus\nrelated interest, shall invalidate an amnesty granted pursuant to this\nsection.\n 5. An otherwise eligible employer, who or which certifies on an\napplication for amnesty, that making payment of the full amount of the\nliability for which amnesty is sought at the time such application is\nmade would create a severe financial hardship for such employer, shall\nretain eligibility for amnesty if, (a) fifty percent or more of the\namount due as computed by such employer is paid with such application or\nwithin the time stated on a bill issued by the commissioner, and (b) the\nbalance due, including interest, is paid, in no more than two\ninstallments on or before May fifteenth, nineteen hundred ninety-eight\nor the date prescribed therefor on a bill issued by the commissioner.\n 6. Amnesty shall not be granted to any contributor who is a party to\nany criminal investigation being conducted by an agency of the state or\nany political subdivision thereof or is a party to any civil or criminal\nlitigation which is pending on the date of the employer's application in\nany court of this state or the United States relating to any action or\nfailure to act which is the basis for the penalty with respect to which\namnesty is sought. A civil litigation shall be deemed not to be pending\non the date of the application if the employer withdraws from such\nlitigation prior to the granting of amnesty.\n 7. Amnesty contribution return forms shall be in a form prescribed by\nthe commissioner and shall provide for specifications by the applicant\nof the contribution liability with the respect to which amnesty is\nsought. The applicant shall also provide such additional information as\nrequired by the commissioner. Amnesty shall be granted only with respect\nto contribution liabilities specified by the employer on such forms. Any\nreturn or report filed under the amnesty program established in this\nsection is subject to verification and assessment as provided by law. If\nthe applic‹ Prev All New York sections Next ›
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