Requires the commissioner of taxation and finance to provide for the payment by the department of taxation and finance of tax refunds within 30 days of the receipt of a taxpayer's tax return, unless there is a discrepancy in such return, in which case the department shall provide written notice to the taxpayer of such discrepancy and a date when the discrepancy will be resolved; provides failure to comply with such refund and notice requirement shall make the department of taxation and finance liable for interest on the refund due at a rate of 6% per annum.
Creates an emergency in education tax surcharge to fund an omnibus education financing plan in New York city; provides for a maintenance of effort requirement.
Provides that any entity subject to the provisions of article six of the public officers law which does not grant or deny a request for a record within twenty-five days of such request shall be deemed to have denied the request for such record; makes related provisions.
Permits certain activities in premises licensed for adult-use on-premises consumption of cannabis including the sale of food, non-alcoholic beverages and entertainment.
Extends the authorization of the county of Genesee to impose a county recording tax on obligation secured by a mortgage on real property from 2023 to 2025.