§ 1-20 Effect of Amnesty.
RCNY § 1-20
(Administrative Code § 11-127(b)) (a) Under the amnesty program, the granting of amnesty will have the following effect: (1) Interest relating to the designated tax in excess of the required interest payment will be waived. See, 19 RCNY § 1-22(c) Payment, infra.
(2)Civil penalties relating to the designated tax will be waived, including, but not limited to, all civil penalties imposed on taxpayers pursuant to the provisions of Title 11 of the Administrative Code described in subdivision (b) of 19 RCNY § 1-20, supra.
(3)Criminal penalties prescribed by Title 11, Chapter 40 of the Administrative Code as they relate to the designated tax will be waived.
(4)Civil, administrative and criminal proceedings relating to the designated tax will be barred. Example: On June 20, 1999, a taxpayer subject to the commercial rent or occupancy tax, willfully made and subscribed to a false return filed with the Commissioner of Finance for the tax year ending May 31, 1999. The taxpayer applies for amnesty, files the required returns and makes full payment of the correct amount of tax and required interest due. Amnesty is granted. Civil and criminal penalties will be waived. Criminal prosecution for willfully subscribing to and filing a false return for the tax year ending May 31, 1999 under § 11-4009 of the Administrative Code will be barred.
(b)The waiver of penalties and prohibition against prosecution apply only to the designated taxes for which amnesty is granted. The granting of amnesty does not preclude the assessment of additional tax for the same period within the otherwise applicable period for assessment of additional tax. Penalties may be imposed and proceedings will not be barred with respect to any amounts that are later determined to be due in excess of the designated tax and interest for which amnesty was granted. (Administrative Code § 11-127(b)) Example: A taxpayer applies for and is granted amnesty for a 1999 commercial rent or occupancy tax liability in the amount of $2,000 plus interest reported on a return filed with the amnesty application. After the end of the amnesty period following an audit of the return filed, it is finally determined that the taxpayer actually owed $3,000 of tax plus interest. Penalties may be imposed and civil, administrative and criminal proceedings may be brought against the taxpayer with respect to the additional $1,000 of tax plus interest from the date payment was originally due to the date payment is actually made. The full amount of interest accrued on the additional $1,000 of tax will be assessed as well.
(c)An application for amnesty will not extend or toll any limitations period for assessment of additional tax or for protesting any proposed assessment of tax.
