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Emergency Adoptions


Emergency Adoptions by Type: Personal Income Taxes | Miscellaneous Taxes | Procedural/Administrative  | Sales and Use Taxes
 
Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.
 
Select a year: 2008 | 2006 | 2005 | 2004 | 2003 | 2002
 

2008
 

May 27, 2008
 

Emergency Adoption and Proposal of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008.  20 NYCRR  Parts 70, 74, 79, 80, 82 and section 526.5.

Text of Emergency Adoption and Proposal

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SAPA Documentation

  
 ●    Miscellaneous Taxes
  
 ●    Sales Taxes

Submitted for publication in the 6/11/08 edition of the State Register.

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May 30, 2006
 

Emergency Adoption and Proposal of amendments to the Fuel Use Tax Regulations to amend the fuel use tax rates for the calendar quarter beginning April 1, 2006, and ending June 30, 2006, to reflect recently enacted legislation that implements a State sales and use tax reduction on sales of motor fuel and diesel motor fuel and to calculate such rates on an average basis for this three month period pursuant to section 528(c) of the Tax Law.  20 NYCRR section 492.1(b)(1)(xlii)

Text of Emergency Adoption and Proposal

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Submitted for publication in the 6/14/06 edition of the State Register.


Adoption

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2005
 

February 1, 2005
 

Emergency Adoption of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements. 20 NYCRR Sections 153.6 and 158.12

Text of Emergency Adoption

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SAPA Documentation

Submitted for publication in the 2/16/05 edition of the State Register.


Adoption

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2004
 

November 29, 2004
 

Emergency Adoption and Proposal of amendments to the Sales and Use Taxes regulations to add new section 534.10, “Refunds and credits for vessel operators engaged in local transit service,” to implement Part M of Chapter 60 of the Laws of 2004. 20 NYCRR Sections 534.4(a) and (b); and addition of section 534.10

Text of Emergency Adoption


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SAPA Documentation

Submitted for publication in the 12/15/04 edition of the State Register.

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2003
 

November 12, 2003
 

Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. 20 NYCRR Part 163

Text of Emergency Adoption


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SAPA Documentation

Submitted for publication in the 11/26/03 edition of the State Register.

Adoption

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August 26, 2003
 

Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer. 20 NYCRR Part 163

Text of Emergency Adoption


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SAPA Documentation

Submitted for publication in the 9/10/03 edition of the State Register.

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July 1, 2003
 

Emergency adoption of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The proposal also reflects the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. 20 NYCRR section 291.1(b) and Appendix 10-C

Text of Emergency Adoption

PDF

SAPA Documentation

Submitted for publication in the 7/16/03 edition of the State Register.

Adoption

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June 12, 2003
 

Emergency adoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The emergency rule also reflects the increase, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in a chapter of the Laws of 2003. 20 NYCRR sections 171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A

Text of Emergency Adoption

PDF

SAPA Documentation

Submitted for publication in the 7/02/03 edition of the State Register.

Adoption

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2002
 

November 18, 2002
 

Emergency adoption of amendments to Title 20 NYCRR to prescribe the dates for the 2002-2003 Amnesty Program established by Part R of Chapter 85 of the Laws of 2002. 20 NYCRR Part 2500

Text of Emergency Adoption

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SAPA Documentation

Submitted for publication in the 12/4/02 edition of the State Register.

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June 28, 2002
 

Emergency adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to reflect the provisions of Chapter 93 of the Laws of 2002 enacted June 25, 2002, relating to the increase of the New York City excise tax on cigarettes. 20 NYCRR Parts 74, 80, and 82

Text of Emergency Adoption

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SAPA Documentation

Submitted for publication in the 7/17/02 edition of the State Register.

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June 17, 2002
 

Emergency adoption and proposal of amendments to the Tobacco Products Tax regulations as published in Subchapter I of Chapter I of Title 20 NYCRR, to implement the provisions of Chapter 85 of the Laws of 2002. 20 NYCRR sections 89.1 and 89.3

Text of Emergency Adoption and Proposal

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SAPA Documentation

Submitted for publication in the 7/3/02 edition of the State Register.

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March 12, 2002
 

Emergency adoption and proposal of amendments to the Cigarette Tax and Cigarette Marketing Standards regulation, to implement the provisions of Chapter 1 of the Laws of 2002. 20 NYCRR Parts 70, 74, 79, 80, and 82.

Text of Emergency Adoption and Proposal

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SAPA Documentation

Submitted for publication in the 3/27/02 edition of the State Register.

Adoption

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The official versions of the rule making action documents are published in the State Register, produced by the New York State Department of State.

The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR).

To contact the Department of State, visit its Web site at www.dos.state.ny.us
 

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Last Modified: August 1, 2008