|
||||||||
|
||||||||
|
Five-Year Rule Review To select a specific year choose from the
list below:
|
|
| Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the Department of Taxation and Finance must review all rules, with certain exceptions, adopted on or after January 1, 1997, after five years, and, thereafter, at five year intervals. In 2008, the Department must review rules that were adopted during 2003 and 1998 to determine whether these rules should be retained as written or modified. Accordingly, the Department intends to review the following rules during 2008, and invites written comments on the continuation or modification of these rules in order to assist the Department in the required review. We will consider comments that are received by February 19, 2008. Any questions concerning the items listed in this rule review, or comments regarding the continuation of the rules being reviewed should be referred to: John W. Bartlett, Taxpayer Guidance Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 161, Albany, New York 12227. Telephone: (518) 457-2254, Email address: tax_regulations@tax.state.ny.us. | |
|
|
|
| Agenda Items | |
 |
20 NYCRR Subchapter G of Chapter I (Stock Transfer Tax - formerly Subchapter G of Chapter III) |
|
|
20 NYCRR Section 528.2 (Application of Sales Tax Exemption to Marshmallows) |
|
|
20 NYCRR Part 647 (Credit Line Mortgage) |
|
|
20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters) |
|
|
20 NYCRR Section 527.11(b)(7) (Social and Athletic Clubs) |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Subchapter G of Chapter I (Stock Transfer Tax - formerly
Subchapter G of Chapter III)
20 NYCRR Subchapter G of Chapter I (Stock Transfer Tax - formerly Subchapter G of Chapter III) Filed January 30, 1998; published/effective February 18, 1998. Need: This rule simplified and updated the Stock Transfer Tax regulations by removing outdated information, and consolidating and summarizing the language. The rule also provided for an alternative means for brokers to submit daily reports to a clearing corporation and provided for the manner in which they could certify such records. In addition, the rule addressed the rebate of the stock transfer tax provided for in section 280-a of the Tax Law. This rule was previously reviewed as part of the Department’s 2003 Rule Review published in the State Register on January 8, 2003. As a result of that review of the 1998 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on June 25, 2003. Legal Basis: Tax Law, section 171, subd. First. (TAF-49-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Section 528.2 (Application of Sales Tax Exemption to
Marshmallows)
20 NYCRR Section 528.2 (Application of Sales Tax Exemption to Marshmallows) Filed April 14, 1998; published April 29, 1998; effective June 1, 1998. Need: This rule deleted regulatory inconsistency in the imposition of sales tax on receipts from the sales of marshmallows and marshmallow bits by allowing for the interpretation of the exemption from sales tax on food to include receipts from the sales of marshmallows of all sizes. This rule was previously reviewed as part of the Department’s 2003 Rule Review published in the State Register on January 8, 2003. As a result of that review of the 1998 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 30, 2003. Legal Basis: Tax Law, sections 171, subd. First; 1142(1); and 1250 (not subdivided). (TAF-07-98-00003-A) |
| Return to top | |
|
|
20 NYCRR Part 647 (Credit Line Mortgage)
20 NYCRR Part 647 (Credit Line Mortgage) Filed June 23, 1998; published/effective July 8, 1998. Need: This rule reflects amendments made to Article 11 of the Tax Law by Chapters 489 and 490 of the Laws of 1996 that extended favorable tax treatment afforded certain residential credit line mortgages to all credit line mortgages securing a maximum principal indebtedness of less than $3 million. This rule was previously reviewed as part of the Department’s 2003 Rule Review published in the State Register on January 8, 2003. As a result of that review of the 1998 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on May 28, 2003. Legal Basis: Tax Law, sections 171, subd. First; 253-b(3); and 263(1)(a). (TAF-17-98-00004-A) |
| Return to top | |
|
|
20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters)
20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters) Filed January 28, 1998; published February 18, 1998; effective January 28, 1998 (emergency adoption). Filed April 27, 1998; published May 13, 1998; effective April 27, 1998 (emergency readoption). Filed June 23, 1998; published July 8, 1998; effective June 23, 1998 (second emergency readoption). Filed July 22, 1998; published/effective August 12, 1998 (permanent adoption). Need: This rule was added to implement provisions of Chapter 8 of the Laws of 1998, which authorized the Commissioner of Taxation and Finance to postpone certain tax deadlines for a period up to 90 days, without imposition of penalty and interest, for taxpayers determined to be affected by a disaster declared by the President or the Governor. This rule was previously reviewed as part of the Department’s 2003 Rule Review published in the State Register on January 8, 2003. As a result of that review of the 1998 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 30, 2003. Legal Basis: Tax Law, sections 171, subd. First and Twenty-eighth. (TAF-19-98-00002-A) |
| Return to top | |
|
|
20 NYCRR Section 527.11(b)(7) (Social and Athletic Clubs)
20 NYCRR Section 527.11(b)(7) (Social and Athletic Clubs) Filed October 7, 1998; published/effective October 28, 1998. Need: By amending Example 29, which illustrates athletic clubs, this rule eliminated the reference to fishing and hunting clubs as examples of athletic clubs whose dues and initiation fees are subject to sales tax and qualified the reference to boating clubs subject to such tax. This rule was previously reviewed as part of the Department’s 2003 Rule Review published in the State Register on January 8, 2003. As a result of that review of the 1998 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on August 27, 2003. Legal Basis: Tax Law, sections 171, subd. First; 1142(1); and 1250 (not subdivided). (TAF-32-98-00004-A) |
| Return to top | |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien)
20 NYCRR Part 2400 (Action for Failure to Release a Lien) Filed December 23, 1997; published January 7, 1998; effective January 1, 1998 (emergency adoption). Filed February 25, 1998; effective January 1, 1998 and applicable to damages arising on or after January 1, 1998 (permanent adoption). Need: This rule implemented provisions of Chapter 577 of the Laws of 1997 and provides taxpayers with guidance on administrative review of a "notice of failure to release a lien". The rule also provides for the type of bond or other security which is acceptable to effectuate a release of lien. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002 (based on the emergency adoption), and part of the Department’s 2007 Rule Review published in the State Register on January 3, 2007. As a result of those reviews, Rule Review notices indicating that the rule would be continued without modification was published in the State Register on July 10, 2002, and on August 22, 2007. We are reviewing this rule again in 2008 because the rule was permanently adopted in 1998 and is more appropriately reviewed based on the date of the permanent adoption. Legal Basis: Tax Law, sections 171, subd. First; and 3032(a) and (d), and section 56(j) of Chapter 577 of the Laws of 1997. (TAF-01-98-00007-A) |
| Return to top | |
|
|
|
| Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the Department of Taxation and Finance must review all rules, with certain exceptions, adopted on or after January 1, 1997, after five years, and, thereafter, at five year intervals. In 2007, the Department must review rules that were adopted during 2002 and 1997 to determine whether these rules should be retained as written or modified. Accordingly, the Department intends to review the following rules during 2007, and invites written comments on the continuation or modification of these rules in order to assist the Department in the required review. We will consider comments that are received by February 20, 2007. Any questions concerning the items listed in this rule review, or comments regarding the continuation of the rules being reviewed should be referred to: John W. Bartlett, Technical Services Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 161, Albany, New York 12227. Telephone: (518) 457-2254, Email address: tax_regulations@tax.state.ny.us. | |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Subparts 5-9, 20-4, 32-2 and section 106.8 (Empire Zone Wage Tax Credit) |
|
|
20 NYCRR Parts 70, 74, 79, 80, and 82 (Cigarette Tax) |
|
|
20 NYCRR Sections 527.4(b), (c), and 527.5(b)(3) (Clothing Alterations) |
|
|
20 NYCRR Sections 89.1 and 89.3 (Tobacco Products Tax) |
|
|
20 NYCRR Parts 74, 80, and 82 (Increased Rate of New York City Excise Tax on Cigarettes) |
|
|
20 NYCRR Part 151 (Group Nonresident Income Tax Returns) |
|
|
20 NYCRR Part 6 (CT-4 Filing Rules) |
|
|
20 NYCRR Section 528.7 (Farmers’ Exempt Purchases) |
|
|
20 NYCRR Section 533.3 (Filing of Sales and Use Tax Returns) |
|
|
20 NYCRR Part 2390 (Power of Attorney) and Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules) |
|
|
20 NYCRR Part 2391 (Service of Process) |
|
|
20 NYCRR Article 1 (Elimination of Unnecessary Provisions of Art. 1 of the Personal Income Tax Regulations (entitled “General”)) |
|
|
20 NYCRR Parts 5, 20, 32, 106 (Repeal of Parallel Credit Provisions) |
|
|
20 NYCRR Parts 6, 8 and 21 (Repeal of the 30 day Rule) |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Subparts 5-9, 20-4, 32-2 and section 106.8 (Empire Zone Wage Tax
Credit)
20 NYCRR Subparts 5-9, 20-4, 32-2 and section 106.8 (Empire Zone Wage Tax Credit) Filed January 25, 2002; published February 13, 2002; effective February 13, 2002. Need: This rule eliminated obsolete and statutory material and areas of Franchise Tax on Banking Corporations, Franchise Taxes on Insurance Corporations and New York State Personal Income Tax regulations, relating to the Empire Zone (EZ) Wage Tax Credit, that parallel provisions in the Business Corporation Franchise Tax regulations. In addition, the rule contained amendments to reflect existing Department policy with respect to the EZ Wage Tax Credit. Legal Basis: Tax Law, sections 171, subd. First; 697(a); and 1096(a). (TAF-49-01-00002-A) |
| Return to top | |
|
|
20 NYCRR Parts 70, 74, 79, 80, and 82 (Cigarette Tax)
20 NYCRR Parts 70, 74, 79, 80, and 82 (Cigarette Tax) Filed March 12, 2002; published March 27, 2002; effective April 3, 2002, except for the amendment to section 79.2 which was effective March 12, 2002 (emergency adoption). Filed May 14, 2002; published May 29, 2002; effective May 29, 2002 (permanent adoption). Need: This rule reflected the statutory increase in the rate of New York State cigarette excise tax that was effective on April 3, 2002; provided for commissions allowable to cigarette tax agents based on the face value of cigarette tax stamps as of April 3, 2002; effectuated the floor tax on cigarettes and unaffixed stamps in inventory as of the close of business on April 2, 2002; and more realistically reflected the basic cost of cigarettes in the cigarette marketing standards illustrations. (It is noted that portions of the subject regulations were subsequently amended based on Chapter 93 of the Laws of 2002, affecting the New York City rates of tax. [TAF-37-02-00005-A]) Legal Basis: Tax Law sections 171, subd. First; 475 (not subdivided); and L. 2002, ch. 1. (TAF-13-02-00010-A) |
| Return to top | |
|
|
20 NYCRR Sections 527.4(b), (c), and 527.5(b)(3) (Clothing Alterations)
20 NYCRR Sections 527.4(b), (c), and 527.5(b)(3) (Clothing Alterations) Filed June 17, 2002; published July 3, 2002; effective September 1, 2002. Need: This rule provided that reasonable charges for alterations to all items of clothing are treated as tailoring, a service that is specifically excluded from New York State and local sales and compensating use taxes. Prior to these amendments, the exclusion from tax depended upon who altered the clothing (e.g., an independent tailor or the clothing retailer) and whether the clothing itself was new, used, taxable, or exempt from tax. The amendments also made technical corrections to the subject sections of the regulations. Legal Basis: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided). (TAF-13-02-00008-A) |
| Return to top | |
|
|
20 NYCRR Sections 89.1 and 89.3 (Tobacco Products Tax)
20 NYCRR Sections 89.1 and 89.3 (Tobacco Products Tax) Filed June 17, 2002; published July 3, 2002; effective July 2, 2002, except for the addition of section 89.3 which was effective June 17, 2002 (emergency adoption). Filed August 26, 2002; published September 11, 2002; effective September 11, 2002 (permanent adoption). Need: This rule reflected the statutory increase in the rate of tobacco products excise tax that was effective July 2, 2002, and effectuated the floor tax on tobacco products in inventory as of the close of business on July 1, 2002. Legal Basis: Tax Law sections 171, subd. First; 471-b; 471-c; 472; 473-a; and 475 (not subdivided); and L. 2002, ch. 85. (TAF-27-02-00006-A) |
| Return to top | |
|
|
20 NYCRR Parts 74, 80, and 82 (Increased Rate of New York City Excise Tax
on Cigarettes)
20 NYCRR Parts 74, 80, and 82 (Increased Rate of New York City Excise Tax on Cigarettes) Filed June 28, 2002; published July 17, 2002; effective July 2, 2002, except for the amendment to section 74.2 which was effective June 28, 2002 (emergency adopt). Filed September 17, 2002; published October 2, 2002; effective September 17, 2002 (emergency re-adopt). Filed October 29, 2002; published November 13, 2002; effective November 13, 2002 (permanent adopt). Need: This rule reflected the statutory increase in the rate of New York City excise tax on cigarettes that was effective on June 30, 2002, ensured that the commissions paid by New York State to licensed cigarette agents were preserved notwithstanding the New York City tax rate increase and more realistically reflected the basic cost of cigarettes in the cigarette marketing standards illustrations. Legal Basis: Tax Law sections 171, subd. First; and 475 (not subdivided); and L. 2002, ch. 93 and New York City Local Law 10, enacted June 30, 2002. (TAF-37-02-00005-A) |
| Return to top | |
|
|
20 NYCRR Part 151 (Group Nonresident Income Tax Returns)
20 NYCRR Part 151 (Group Nonresident Income Tax Returns) Filed January 9, 1997; published January 29, 1997, effective January 29,1997. Need: This rule expanded the privilege of filing group nonresident income tax returns to more partnerships; clarified the Department's policy allowing certain limited liability partnerships and limited liability companies to file group returns; and allowed nonresident athletes the election to be included on a group individual nonresident income tax return. These amendments made it easier for members of these groups to file their personal income tax returns. These provisions were amended in 1998 to further expand the privilege of filing group returns to other groups and make other beneficial changes. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on November 6, 2002. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 651; 658(a) and 658(c). (TAF-45-96-00002-A) |
| Return to top | |
|
|
20 NYCRR Part 6 (CT-4 Filing Rules)
20 NYCRR Part 6 (CT-4 Filing Rules) Filed March 5, 1997; published March 26, 1997, effective March 26, 1997. Need: This rule eliminated certain restrictions on who may file Form CT-4, General Business Corporation Franchise Tax Return (short form), thereby increasing the number of taxpayers eligible to file the short form. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on July 24, 2002. Legal Basis: Tax Law, sections 171, subd. First; 211.1; and 1096(a). (TAF-02-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Section 528.7 (Farmers’ Exempt Purchases)
20 NYCRR Section 528.7 (Farmers’ Exempt Purchases) Filed May 14, 1997; published June 4, 1997; effective September 1, 1997. Need: This rule provided that personal protective equipment purchased by farmers for use directly and predominantly in farm production and construction materials that become integral component parts of the foundations of farm silos are exempt from New York State and local sales and compensating use taxes. The amendments also made technical corrections to section 528.7. The amendments were previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review, substantial changes to section 528.7 of the regulations were adopted based on statutory changes in 1999 and 2000, which significantly broadened the subject exemptions from tax. (See TAF‑10‑04‑00025‑A; filed April 29, 2004; published May19, 2004, effective May 19, 2004.) However, certain technical corrections that were made in 1997 were continued without modification, specifically the cross-reference added to section 528.7(c) and the clarifying amendments made to section 528.7(c)(1)(iii). Therefore, only these technical corrections remain from the 1997 rule and are subject to review in 2007. Legal Basis: Tax Law sections 171, subd. First; 1115(a)(6); 1142(1); and 1250 (not subdivided). (TAF-12-97-00014-A) |
| Return to top | |
|
|
20 NYCRR Section 533.3 (Filing of Sales and Use Tax Returns)
20 NYCRR Section 533.3 (Filing of Sales and Use Tax Returns). Filed June 25, 1997; published July 16, 1997, effective July 16, 1997. Need: This rule allowed vendors with ranges of annual sales and use tax liabilities of $250 to $3,000 to file annual, rather than quarterly, sales and use tax returns. This rule also made technical corrections to sections 533.3 and 561.13 of the Sales and Use Taxes Regulations. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on August 21, 2002. Legal Basis: Tax Law, sections 171, subd. First; 1136(a), (b), and (c); 1142(1); 1250 (not subdivided); and 1251(c). (TAF-18-97-00008-A). |
| Return to top | |
|
|
20 NYCRR Part 2390 (Power of Attorney) and Section 4000.2(b) (Bureau of
Conciliation and Mediation Services, Procedural Rules)
20 NYCRR Part 2390 (Power of Attorney) and Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules) Filed August 6, 1997; published August 27, 1997; effective August 27, 1997. Need: Part 2390 provides practical requirements as to where a power of attorney is required by the Division of Taxation, and as to the form and content of a power of attorney. Section 4000.2(b) was amended to reflect that an agent who is enrolled to practice before the Internal Revenue Service may act as a representative in a conciliation conference proceeding. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on June 19, 2002. Legal Basis: Tax Law sections 171, subd. First; and 170.3-a(d).(TAF-22-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 2391 (Service of Process)
20 NYCRR Part 2391 (Service of Process) Filed October 16, 1997; published November 5, 1997, effective November 5, 1997. Need: This rule added new provisions to provide information to any person commencing an action or proceeding involving the Commissioner or Department (except the Division of Tax Appeals or the Tax Appeals Tribunal) by setting forth the procedure for service of process on the Commissioner or Department. The rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on June 19, 2002. Legal Basis: Tax Law, section 171, subd. First; Civil Practice Law and Rules, section 307. (TAF-34-97-00003-A). |
| Return to top | |
|
|
20 NYCRR Article 1 (Elimination of Unnecessary Provisions of Art. 1 of
the Personal Income Tax Regulations (entitled “General”))
20 NYCRR Article 1 (Elimination of Unnecessary Provisions of Art. 1 of the Personal Income Tax Regulations (entitled “General”)) Filed October 16, 1997; published November 5, 1997, effective November 5, 1997. Need: This rule repealed certain provisions that were unnecessary because the provisions repeated statutory material which did not require additional interpretation by regulation. Approximately 30 pages of unnecessary regulations were eliminated while retaining and recodifying necessary provisions. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on October 16, 2002. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 601 (e); and 606(b) and (e). (TAF-34-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Parts 5, 20, 32, 106 (Repeal of Parallel Credit Provisions)
20 NYCRR Parts 5, 20, 32, 106 (Repeal of Parallel Credit Provisions) Filed November 21, 1997; published December 10, 1997, effective December 10, 1997. Need: This rule reduced regulatory language on tax credits previously paralleled within Corporation Tax, Bank Tax, Insurance Tax, and Personal Income Tax regulations. Additionally, there were amendments which updated the rule to reflect legislative changes in the Empire Zone Investment Tax Credit, the Empire Zone Capital Credit and the Special Mortgage Recording Tax Credit. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on February 26, 2003.Legal Basis: Tax Law, sections 171, subd. First; 191; 210 (20) (a), (b), (c) and (d); 210 (12-B) (d); 606 (j); 683 (c) (9); 697 (a); 1096 (a); 1456 (d); and 1511 (h). (TAF-38-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Parts 6, 8 and 21 (Repeal of the 30 day Rule)
20 NYCRR Parts 6, 8 and 21 (Repeal of the 30 day Rule) Filed December 23, 1997; published January 7, 1998, effective January 7, 1998. Need: This rule eliminated the requirement, and thereby the burden, that business and banking corporations request permission to file combined reports, or to change the composition of a combined group, within 30 days of the close of the taxable year. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on July 24, 2002. Legal Basis: Tax Law, sections 171, subd. First; 211.4; and 1096(a). (TAF-44-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien)
20 NYCRR Part 2400 (Action for Failure to Release a Lien) Filed December 23, 1997; published January 7, 1998; effective January 1, 1998 (emergency adoption). Filed February 25, 1998; effective January 1, 1998 and applicable to damages arising on or after January 1, 1998 (permanent adoption). Need: This rule implemented provisions of Chapter 577 of the Laws of 1997 and provides taxpayers with guidance on administrative review of a "notice of failure to release a lien". The rule also provides for the type of bond or other security which is acceptable to effectuate a release of lien. This rule was previously reviewed as part of the Department’s 2002 Rule Review published in the State Register on January 2, 2002. As a result of that review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on July 10, 2002. Legal Basis: Tax Law, sections 171, subd. First; and 3032(a) and (d), and section 56(j) of Chapter 577 of the Laws of 1997. (TAF-01-98-00007-EP) |
| Return to top | |
|
|
|
|
Pursuant
to section 207 of the State Administrative Procedure Act (SAPA) the
Department of Taxation and Finance must review all regulations, with certain
exceptions, adopted on or after January 1, 1997, after five years, and,
thereafter, at five year intervals. In 2006, the Department must
review regulations that were adopted during 2001 to determine whether these
regulations should be retained as written or modified. Accordingly, the
Department intends to review the following regulations during 2006, and
invites written comments on the continuation or modification of these
regulations in order to assist the Department in the required review. We
will consider comments that are received by February 21, 2006. Any questions concerning the items listed in this agenda, or comments regarding the continuation of the regulations being reviewed should be referred to: John W. Bartlett, Technical Services Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 161, Albany, New York 12227. Telephone: (518) 457-2254, Email address: John_Bartlett@tax.state.ny.us.. |
|
|
|
|
| Agenda Items | |
|
|
20 NYCRR Part 2402 (Taxpayer Record Retention Formats) |
|
|
20 NYCRR Part 530 (Tax Rates) |
|
|
20 NYCRR Section 528.12 (The flags of the United States of America and the State of New York) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Part 2402 (Taxpayer Record Retention Formats)
20 NYCRR Part 2402 (Taxpayer Record Retention Formats) Filed May 22, 2001; published June 6, 2001; effective May 22, 2001, and applicable to the retention of taxpayer records on and after June 1, 2001 (emergency adoption). Filed July 24, 2001; published/effective August 8, 2001 (permanent adoption). Need: The Department’s Procedural Regulations were amended to add a new Part 2402 to ensure timely compliance with the record retention and electronic record‑keeping provisions of the state Electronic Signatures and Records Act (State Technology Law, section 301 et seq.) and the federal Electronic Signatures in Global and National Commerce Act (15 USCS, section 7001 et seq.). Part 2402 SEQ CHAPTER \h \r 1 provides for the voluntary use of electronic records by taxpayers and prescribes general standards applicable to the retention of electronic records that ensure that taxpayers who exercise this option are complying with their responsibilities under the Tax Law and under other applicable laws that are administered by the Commissioner. Conforming amendments were also made to SEQ CHAPTER \h \r 1 sections 39.1, 51.2(f), 54.2, 56.1, 61.3, 68.4(e), 75.5(c), 158.3, 158.4, 267.3, 413.4, 417.1, 417.2(e), 418.1, 483.1, 483.5, 533.2, 538.4, and 542.1 of the regulations. Part 2402 is currently being reviewed and updated to take in account statutory changes made by Chapter 437 of the Laws of 2004. Legal Basis: Tax Law section 171, subds. First and Fourteenth. (TAF-23-01-00043-A) |
| Return to top | |
|
|
20 NYCRR Part 530 (Tax Rates) 20 NYCRR Part 530 (Tax Rates) Filed June 12, 2001; published June 27, 2001; effective December 1, 2001. Need: This regulation was amended to repeal the tax rates and bracket schedules which indicated the amount of sales tax to be collected for various amounts of sales prices and tax rates, and replace them with standard methodology for rounding the amount of sales tax to be collected to the nearest penny. Legal Basis: Tax Law sections 171, subd. First; 1132(b); 1142(1) and (8); and 1250 (not subdivided). (TAF-17-01-00002-A) |
| Return to top | |
|
|
20 NYCRR Section 528.12 (The flags of the United States of America and
the State of New York) 20 NYCRR Section 528.12 (The flags of the United States of America and the State of New York) Filed August 14, 2001; published August 29, 2001; effective September 1, 2001. Need: This regulation was amended to update the definition of the term “flag” and, accordingly, to exempt from State and local sales and use taxes flags that are made from materials in addition to cloth and those accessories that are used solely for the display of the flag and are sold with the flag for a single charge. Legal Basis: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided). (TAF-26-01-00017-A) |
| Return to top | |
|
|
|
|
Pursuant to section 207 of the State Administrative Procedure Act (SAPA) the
Department of Taxation and Finance must review all regulations adopted on or
after January 1, 1997, after five years, and, thereafter, at five year
intervals. In 2005, the Department must review regulations that were adopted
during 2000 to determine whether these regulations should be retained as
written or modified. Accordingly, the Department intends to review the
following regulations during 2005, and invites written comments on the
continuation or modification of these regulations in order to assist the
Department in the required review. We will consider comments that are
received by February 22, 2005. Any questions concerning the items listed in this agenda, or comments regarding the continuation of the regulations being reviewed should be referred to: Diane M. Ohanian, Technical Services Division, Department of Taxation and Finance, W. A. Harriman Campus, Building 9, Room 161, Albany, New York 12227. Telephone: (518) 457-2254, Email address: Diane_Ohanian@tax.state.ny.us. |
|
|
|
|
| Agenda Items | |
|
|
20 NYCRR Sections 75.1(f) (Agent's cigarette tax returns) and 75.5(a)(1) (Records to be kept by agents and others) |
|
|
20 NYCRR Section 201.1 (Verification of income) |
|
|
20 NYCRR Parts 70, 74, 79, 80 and 82 (New York Health Care Reform Act of 2000) |
|
|
20 NYCRR Section 541.7 (Trash and debris removal) |
|
|
20 NYCRR Section 4-4.2 (Allocation - Dock Sales) |
|
|
20 NYCRR Section 60.1 (Returns and payments of tax on alcoholic beverages) |
|
|
20 NYCRR Section 158.12 (Federal Preparer ID Numbers) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Sections 75.1(f) (Agent's cigarette tax returns) and 75.5(a)(1)
(Records to be kept by agents and others) 20 NYCRR Sections 75.1(f) (Agents cigarette tax returns) and 75.5(a)(1) (Records to be kept by agents and others) Filed November 12, 1999; published December 1, 1999; effective November 12, 1999 (emergency adoption). Filed January 20, 2000; published/effective February 9, 2000 (permanent adoption). Need: These regulations were amended to implement requirements imposed upon the Department of Taxation and Finance by provisions of the then newly enacted Tobacco Escrow Funds Act (Public Health Law, Article 13-G). The enactment of this legislation was necessary so that New York State could meet certain obligations pursuant to the "Master Settlement Agreement" (entered into on November 23, 1998, by leading United States tobacco product manufacturers and forty‑six states, including New York), thereby ensuring that New York would receive its apportioned amount of certain payments made pursuant to the Agreement by the tobacco product manufacturers participating in the Agreement. The Act required this department to promulgate regulations necessary to ascertain the amounts of State excise taxes paid on the cigarettes sold within the State of tobacco product manufacturers each year. Legal Basis: Tax Law sections 171, subd. First; 475 (not subdivided); Public Health Law, section 1399-oo, subd. (10); and L. 1999, ch. 536. (TAF-48-99-00001-A) |
| Return to top | |
|
|
20 NYCRR Section 201.1 (Verification of income) 20 NYCRR Section 201.1 (Verification of income) Filed January 20, 2000; published/effective February 9, 2000. Need: These regulations were amended to change the provisions applicable to the information contained in responses by the Department to the Division of Housing and Community Renewal (DHCR) concerning requests for verification of income of certain tenants residing in rent regulated housing, as well as reflecting the statutory reduction in the related income threshold from $250,000 to $175,000. Legal Basis: Tax Law, sections 171, subd. First; 171-b(3)(a) and (b). (TAF-48-99-00022-A) |
| Return to top | |
|
|
20 NYCRR Parts 70, 74, 79, 80 and 82 (New York Health Care Reform Act of
2000) 20 NYCRR Parts 70, 74, 79, 80 and 82 (New York Health Care Reform Act of 2000) Filed February 29, 2000; published March 15, 2000; effective February 29, 2000 (emergency adoption). Filed May 3, 2000; published/effective May 24, 2000 (permanent adoption). Need: These regulations were amended to reflect the statutory increase in the rate of New York State cigarette excise tax that was effective on March 1, 2000; to provide for commissions allowable to cigarette tax agents based upon the face value of cigarette tax stamps as of March 1, 2000; to effectuate the floor tax on cigarettes and unaffixed stamps in inventory as of the close of business on February 29, 2000; to reflect statutory changes to an agent's presumed cost of doing business; to reflect such changes in the various regulatory illustrations outlining the minimum prices at which cigarettes may be sold; and to more realistically reflect the basic cost of cigarettes in the cigarette marketing standards illustrations. (It is noted that portions of the subject regulations were subsequently amended based on Chapters 1 and 93 of the Laws of 2002, affecting both the New York State [TAF-13-02-00010-A] and the New York City [TAF-37-02-00005-A] rates of tax, respectively.) Legal Basis: Tax Law sections 171, subd. First; 475 (not subdivided); and L. 1999, ch. 1. (TAF-11-00-00007-A) |
| Return to top | |
|
|
20 NYCRR Section 541.7 (Trash and debris removal) 20 NYCRR Section 541.7 (Trash and debris removal) Filed June 12, 2000; published June 28, 2000; effective September 1, 2000. Need: This regulation was amended to authorize a contractor to purchase a trash and debris removal service exempt from sales tax as a purchase for resale when such service is an integral part of maintaining, servicing, or repairing real property by the contractor and includes conditions under which such service qualifies for the exemption. The amendments also clarified that neither the contractor nor the customer is liable for tax when such a service is purchased by the contractor in conjunction with the construction, demolition, or rehabilitation of real property in the performance of a capital improvement. Legal Basis: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided). (TAF-16-00-00002-A) |
| Return to top | |
|
|
20 NYCRR Section 4-4.2 (Allocation - Dock Sales) 20 NYCRR Section 4-4.2 (Allocation - Dock Sales) Filed July 12, 2000; published/effective August 2, 2000. Need: This regulation responded to taxpayer concerns and changing business practices by providing a more reasonable approach to allocating receipts from the sale of tangible personal property. The regulation sets forth a destination rule for the allocation of dock sale receipts. Legal Basis: Tax Law sections, 171, subd. First; 210(3)(a)(2); and 1096(a). (TAF-21-00-00001-A) |
| Return to top | |
|
|
20 NYCRR Section 60.1 (Returns and payments of tax on alcoholic
beverages) 20 NYCRR Section 60.1 (Returns and payments of tax on alcoholic beverages) Filed September 20, 2000; published October 11, 2000; effective for calendar years that began on and after January 1, 2001. Need: This regulation was amended to allow certain distributors that are micro-brewers or restaurant-brewers to file annual, rather than monthly, alcoholic beverage tax returns. Legal Basis: Tax Law sections 171, subd. First; 429(1); and 436 (not subdivided). (TAF-31-00-00002-A) |
| Return to top | |
|
|
20 NYCRR Section 158.12 (Federal Preparer ID Numbers) 20 NYCRR Section 158.12 (Federal Preparer ID Numbers) Filed October 25, 2000; published/effective November 15, 2000. Need: This regulation extended the federal option to individual paid preparers to use federally assigned Preparer Tax Identification Numbers instead of social security numbers when an individual identifying number of a paid preparer is required on New York State income tax returns that they prepare. Legal Basis: Tax Law, sections 171, subd. First; 658(g)(1) and (2); and 697(a). (TAF-36-00-00003-A) |
| Return to top | |
|
|
|
|
Pursuant to Chapter 262 of the Laws of 1996, the State Administrative
Procedure Act (SAPA) was amended to add section 207 under which the
Department of Taxation and Finance must review all regulations adopted on or
after January 1, 1997, after five years, and, thereafter, at five year
intervals. In 2004, the Department must review regulations that were adopted
during 1999 to determine whether these regulations should be retained as
written or modified. Accordingly, the Department intends to review the
following regulations during 2004, and invites written comments on the
continuation or modification of these regulations in order to assist the
Department in the required review. We will consider comments that are
received by February 23, 2004. Any questions concerning the items listed in this agenda, or comments regarding the continuation of the regulations being reviewed should be referred to: Diane M. Ohanian, Technical Services Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 146, Albany, New York 12227. Telephone: (518) 457-2254, Email address: Diane_Ohanian@tax.state.ny.us. |
|
|
|
|
| Agenda Items | |
|
|
20 NYCRR Sections 527.8(j) (Employee meals) and 527.9(g) (Employee lodging) |
|
|
20 NYCRR Parts 6 and 21 (Conforming the Due Dates Short Period Reports) |
|
|
20 NYCRR Part 5005 (Compromises under Subdivision Fifteenth of Section 171 of the Tax Law) |
|
|
20 NYCRR Part 2392 (Reasonable Cause - Abatement of Penalties) |
|
|
20 NYCRR Part 525 (Sales and Use Tax Regulations - General) |
|
|
20 NYCRR Part 4 (Allocation) |
|
|
20 NYCRR Section 112.3(c)(2)(iv)("a") (Amendments to Pension Exclusion for Beneficiaries) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Sections 527.8(j) (Employee meals) and 527.9(g) (Employee
lodging) 20 NYCRR Sections 527.8(j) (Employee meals) and 527.9(g) (Employee lodging) Filed March 31, 1999; published/effective April 21, 1999. Need: This regulation was amended to delete burdensome and complex requirements that were no longer applicable. The amendments retained only the provisions that meals and lodging furnished by certain employers to employees are not subject to sales tax if the employers receive no cash (or other consideration) from the employees and the values of the meals and lodging are not included as income for the employees for income tax purposes. Legal Basis: Tax Law sections 171, subd. First; 1142(1); and 1250 (not subdivided). (TAF-06-99-00018-A) |
| Return to top | |
|
|
20 NYCRR Parts 6 and 21 (Conforming the Due Dates Short Period Reports) 20 NYCRR Parts 6 and 21 (Conforming the Due Dates Short Period Reports) Filed June 15, 1999; published/effective June 30, 1999. Need: This regulation extended favorable treatment to taxpayers by conforming the due dates of certain general business and banking corporations’ short period reports to those required for Federal income tax purposes. Specifically, the amendments conformed the due dates of short period reports required in cases where a taxpayer became part of or ceased to be part of a Federal consolidated group or changed from one Federal consolidated group to another. In addition, the amendments conformed the due date of a short period report required in the case of a taxpayer which was a target corporation for which an election had been made under section 338(h)(10) of the Internal Revenue Code. Legal Basis: Tax Law, sections 171, subd. First; 211.1; 1096(a); and 1462(a). (TAF-16-99-00002-A) |
| Return to top | |
|
|
20 NYCRR Part 5005 (Compromises under Subdivision Fifteenth of Section
171 of the Tax Law) 20 NYCRR Part 5005 (Compromises under Subdivision Fifteenth of Section 171 of the Tax Law) Filed June 15, 1999; published/effective June 30, 1999. Need: This regulation codified the Department’s policy in relation to offers in compromise of fixed and finally determined tax liabilities; and provided written guidance to taxpayers with respect to the grounds for an offer, the procedure for review and acceptance or rejection of an offer, and the criteria for rejection of an offer. Legal Basis: Tax Law, sections 171, subdivisions First, Fifteenth. (TAF-17-99-00005-A) |
| Return to top | |
|
|
20 NYCRR Part 2392 (Reasonable Cause - Abatement of Penalties) 20 NYCRR Part 2392 (Reasonable Cause - Abatement of Penalties) Filed July 26, 1999; published/effective August 11, 1999. Need: This regulation consolidated existing regulations regarding reasonable cause into one new Part 2392. This amendment applied to various penalties imposed by the Tax Law which allow for abatement upon a showing of reasonable cause and an absence of willful neglect. The consolidation provided a single source for taxpayers who file under multiple tax articles to obtain information regarding reasonable cause. In addition, the regulation outlined when a taxpayers’s reliance on professional advice constitutes reasonable cause; and for purposes of the delinquency penalties also allowed an honest misunderstanding of fact or law or reasonable reliance on written advice, professional advice or other facts to be applicable, under certain circumstances, in establishing reasonable cause. Legal Basis: Tax Law, sections 171, subd. First; 171-a(8); 207-b; 219-a; 289-b(1)(c); 295 (not subdivided); 315; 433(1)(c); 436 (not subdivided); 475 (not subdivided); 481(1)(a)(iii); 509(7); 512(1)(c); 528(a); 697(a); 990(a); 1007(b); 1080(a); 1096(a); 1142(1) and (8); 1145(a)(1)(iii) and (a)(6); 1165 (not subdivided); 1250 (not subdivided); 1312(a); 1332(a); 1342 (not subdivided); 1415(a); 1468 (not subdivided); 1519 (not subdivided); and 1556 (not subdivided); and General City Law, section 25-n(e). (TAF-22-99-00002-A) |
| Return to top | |
|
|
20 NYCRR Part 525 (Sales and Use Tax Regulations - General) 20 NYCRR Part 525 (Sales and Use Tax Regulations - General) Filed July 26, 1999; published/effective August 11, 1999. Need: This regulation updated and simplified the "general" provisions in Part 525 by deleting text that merely repeated the statute or that was superfluous, unnecessarily complex, or no longer applicable. Legal Basis: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided). (TAF-22-99-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 4 (Allocation) 20 NYCRR Part 4 (Allocation) Filed July 26, 1999; published/effective August 11, 1999. Need: This regulation amended Part 4 of the Article 9-A regulations, which deals with allocation, to repeal obsolete language and references contained in various sections of this Part, to make changes necessitated by legislative amendments and to make technical and clarifying amendments. Legal Basis: Tax Law, sections 171, subd. First; 210; 210(3)(a), (1), (2),(2)(B), (6), (7)(A), (8); 210(8) ;1096(a). (TAF-22-99-00004-A) |
| Return to top | |
|
|
20 NYCRR Section 112.3(c)(2)(iv)("a") (Amendments to Pension Exclusion
for Beneficiaries) 20 NYCRR Section 112.3(c)(2)(iv)("a") (Amendments to Pension Exclusion for Beneficiaries) Filed August 31, 1999; published / effective September 15, 1999. Need: This regulation extended the personal income tax pension and annuity exclusion to payments received by a beneficiary of a deceased pensioner on or after the date the decedent would have reached 59 1/2 years of age. Legal basis: Tax Law, sections 171, subd. First; 612(c)(3-a) and 697(a). (TAF-28-99-00014-A) |
| Return to top | |
|
|
|
| Pursuant to Chapter 262 of the Laws of 1996, the State Administrative Procedure Act (SAPA) was amended to add section 207 under which the Department of Taxation and Finance must review all regulations adopted on or after January 1, 1997, after five years, and, thereafter, at five year intervals. In 2003, the Department must review regulations that were adopted during 1998 to determine whether these regulations should be retained as written or modified. Accordingly, the Department intends to review the following regulations during 2003, and invites written comments on the continuation or modification of these regulations in order to assist the Department in the required review. We will consider comments that are received by February 22, 2003. Any questions concerning the items listed in this agenda, or comments regarding the continuation of the regulations being reviewed should be referred to: Diane M. Ohanian, Technical Services Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 146, Albany, New York 12227. Telephone: (518) 457-2254, Email address: Diane_Ohanian@tax.state.ny.us. | |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Subchapter G of Chapter (Stock Transfer Tax-Formerly Subchapter G of Chapter III |
|
|
20 NYCRR Part 528.2 Marshmallow Sales Tax Exemption |
|
|
20 NYCRR Part 647 Credit Line Mortgage |
|
|
20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters) |
|
|
20 NYCRR Part 527.11 (Exemption from Tax on Dues for Social and Athletic Clubs) |
|
|
20 NYCRR Appendix 10-C (New York City Personal Income Tax on Residents Withholding Tables and Other Methods |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien) |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Subchapter G of Chapter I (Stock Transfer Tax - formerly Subchapter
G of Chapter III) 20 NYCRR Subchapter G of Chapter I (Stock Transfer Tax - formerly Subchapter G of Chapter III) Filed January 30, 1998; published/effective February 18, 1998. Need: These regulations simplified and updated the Stock Transfer Tax regulations by removing outdated information, and consolidating and summarizing the language. The regulation also provided for an alternative means for brokers to submit daily reports to a clearing corporation and provided for the manner in which they could certify such records. In addition, the regulation addressed the rebate of the stock transfer tax provided for in section 280-a of the Tax Law. Legal Basis: Tax Law, section 171, subd. First. (TAF-49-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Part 528.2 (Marshmallow Sales Tax Exemption) 20 NYCRR Part 528.2 (Marshmallow Sales Tax Exemption) Filed April 14, 1998; published April 29,1998; effective June 1, 1998. Need: This regulation deleted regulatory inconsistency in the imposition of sales tax on receipts from the sales of marshmallows and marshmallow bits. The regulation allowed for the extension of the exemption from sales tax for food to receipts from the sales of marshmallows of all sizes. Legal Basis: Tax Law sections 171, subd. First; 1142(1); and 1250. (TAF-07-98-00003-A) |
| Return to top | |
|
|
20 NYCRR Part 647 (Credit Line Mortgage) 20 NYCRR Part 647 (Credit Line Mortgage) Filed June 23, 1998; published/effective July 8, 1998. Need: These regulations reflect amendments made to Article 11 of the Tax Law by Chapters 489 and 490 of the Laws of 1996. These amendments extend favorable tax treatment afforded certain residential credit line mortgages to all credit line mortgages securing a maximum principal indebtedness of less than $3 million. Legal Basis: Tax Law, sections 171, subd. First; 253-b(3); and 263(1)(a). (TAF-17-98-00004-A) |
| Return to top | |
|
|
20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters) 20 NYCRR Part 2401 (Taxpayers Affected by Declared Disasters) Filed January 28, 1998; published February 18, 1998; effective January 28, 1998 (emergency adoption). Filed April 27, 1998; published May 13, 1998; effective April 27, 1998 (emergency readoption). Filed June 23, 1998; published July 8, 1998; effective June 23, 1998 (second emergency readoption). Filed July 22, 1998; published/effective August 12, 1998 (permanent adoption). Need: This regulation was added to implement provisions of Chapter 8 of the Laws of 1998, which authorized the Commissioner of Taxation and Finance to postpone certain tax deadlines for a period of up to 90 days, without imposition of penalty and interest, for taxpayers determined to be affected by a disaster declared by the President or the Governor. Legal Basis: Tax Law, section 171, subds. First and Twenty-eighth. (TAF-19-98-00002-A) |
| Return to top | |
|
|
20 NYCRR Part 527.11 (Exemption on Dues for Social and Athletic Clubs) 20 NYCRR Part 527.11 (Exemption From Tax on Dues For Social and Athletic Clubs) Filed October 7, 1998; published/effective October 28, 1998. Need: These regulations (1) clarified that fishing and hunting clubs are not social or athletic clubs by removing reference to them from the example in the regulations about athletic clubs whose dues and initiation fees are subject to sales tax and (2) clarified that not all boating clubs are social or athletic clubs. Those boating clubs which are not social or athletic clubs are not required to collect sales tax on their dues and initiation fees. Legal Basis: Tax Law, sections 171, subd. First; 1142, subd. 1; and 1250 (not subdivided). (TAF - 32-98-00004-A) |
| Return to top | |
|
|
20 NYCRR Appendix 10-C (New York City Personal Income on Residents
Withholding Tables and Other Methods) 20 NYCRR Appendix 10-C (New York City Personal Income Tax On Residents Withholding Tables and Other Methods) Filed December 15, 1998; published effective 12/30/98. Need: These regulations repealed Appendix 10-C and enacted a new Appendix 10-C that provided City of New York withholding tables and other methods, applicable to wages and other compensation paid on and after January 1, 1999. The new tables and other methods reflected the expiration of the tax surcharge on residents of the City of New York. This rule made various editorial changes and reduced the rate of New York City personal income tax on residents to be withheld from supplemental wages. The new Appendix was enacted so that employers would withhold from employee wages amounts that are substantially equivalent to the amount of taxes reasonably estimated to be due for the taxable year. Appendix 10-C has been repealed and enacted four times since this 1998 action. Legal Basis: Tax Law, sections 171, subd. First; 671(a)(1); 671(b)(1); 697(a), 1309 (not subdivided) and 1312(a); General City Law, section 8-A of the Model Local Law contained in section 25-m and section 25-n(e); Administrative Code of the City of New York, sections 11-1771(a), 11-1771(b), 11-1797(a), 11-1909 (not subdivided) and 11-1943 (not subdivided). (TAF-43-98-00004- A) |
| Return to top | |
|
|
20 NYCRR Part 2400 (Action for Failure to Release a Lien) The regulation at 20 NYCRR Part 2400 (Action for Failure to Release a Lien) filed December 23, 1997; published January 7, 1998; effective January 1, 1998 (emergency adoption); and then filed February 25, 1998; effective January 1, 1998, and applicable to damages arising on or after January 1, 1998 (permanent adoption); is not included as part of the Department’s 2003 Regulatory Agenda. Although this regulation was permanently adopted in 1998 (exactly as it was adopted as an emergency measure on December 23, 1997), the regulation was reviewed as part of the Department’s 2002 Regulatory Agenda, published January 2, 2002. After the review, a notice was published in the State Register, on July 10, 2002, indicating the regulation would be continued without modification. Accordingly, the rule will not be reviewed again in 2003. |
| Return to top | |
|
|
|
| Pursuant to Chapter 262 of the Laws of 1996, the State Administrative Procedure Act (SAPA) was amended to add section 207 under which the Department of Taxation and Finance must review all regulations adopted on or after January 1, 1997, after five years, and, thereafter, at five year intervals. In 2002, the Department must review regulations that were adopted during 1997 to determine whether these regulations should be retained as written or modified. Accordingly, the Department intends to review the following regulations during 2002, and invites written comments on the continuation or modification of these regulations in order to assist the Department in the required review. We will consider comments that are received by February 19, 2002. Any questions concerning the items listed in this agenda, or comments regarding the continuation of the regulations being reviewed should be referred to: Diane M. Ohanian, Technical Services Division, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 146, Albany, New York 12227. Telephone: (518) 457-2254, Email address: Diane_Ohanian@tax.state.ny.us. | |
|
|
|
| Agenda Items | |
|
|
20 NYCRR Part 151 (Group Nonresident Income Tax Returns) |
|
|
20 NYCRR Appendixes 10 and 10-A (Withholding of Tax) |
|
|
20 NYCRR Part 6 (CT-4 Filing Rules) |
|
|
20 NYCRR Part 528.7 (Exempts from Sales and Use Taxes, certain personal protective equipment purchased by farmers) |
|
|
20 NYCRR 533.3 (Filing of Sales Tax Returns) |
|
|
20 NYCRR Part 2390 (Power of Attorney); Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules) |
|
|
20 NYCRR Part 2391 (Service of Process) |
|
|
20 NYCRR Article 1 (Elimination of Unnecessary Provisions of Art. 1 of the Personal Income Tax Regulations (entitled "General'')) |
|
|
20 NYCRR Parts 5, 20, 32 and 106 (Repeal of Parallel Credit Provisions) |
|
|
20 NYCRR Parts 6, 8, and 21 (Repeal of 30 day Rule) |
|
|
20 NYCRR Part 2400 (Action for Failure To Release a Lien) |
|
|
|
| Agenda Items | |
|
|
20
NYCRR Part 151 (Group Nonresident Income Tax Returns) 20 NYCRR Part 151 (Group Nonresident Income Tax Returns) Filed January 9, 1997; published/effective January 29, 1997. Need: These regulations expanded the privilege of filing group nonresident income tax returns to more partnerships; clarified the Department’s policy allowing certain limited liability partnerships and limited liability companies to file group returns; and allowed nonresident athletes the election to be included on a group individual nonresident income tax return. These amendments made it easier for members of these groups to file their personal income tax returns. These provisions were amended in 1998 to further expand the privilege of filing group returns to other groups and make other beneficial changes. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 651; 658(a) and 658(c). (TAF-45-96-00002-A) |
| Return to top | |
|
|
20 NYCRR Appendixes 10 and 10-A
(Withholding of Tax) 20 NYCRR Appendixes 10 and 10-A (Withholding of Tax) Filed January 31, 1997; published/effective February 19, 1997. Need: These regulations repealed Appendixes 10 and 10-A of Title 20 NYCRR and enacted new Appendixes 10 and 10-A of such Title to provide New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on and after January 1, 1997. The new Appendixes were enacted so that employers would withhold from employee wages amounts that are substantially equivalent to the amount of taxes reasonably estimated to be due for the taxable year. Appendix 10-A (City of Yonkers) has twice been repealed and enacted since this 1997 action. Appendix 10 (New York State) has not been amended since this 1997 action. Legal Basis: Tax Law, sections 171, subd. First; 671(a)(1); 697(a); 1329(a); and 1332 (a); section 7 of the Model Local Law contained in sections 1340 (c); 1341; and 1342; and sections 92-88, 92-92 (a), and sections 92-104 and 92-113 of the Codes and Ordinances of the City of Yonkers. (TAF-50-96-00006-A) |
| Return to top | |
|
|
20 NYCRR Part 6 (CT-4 Filing
Rules) 20 NYCRR Part 6 (CT-4 Filing Rules) Filed March 5, 1997; published/effective March 26, 1997. Need: These regulations eliminated certain restrictions on who may file Form CT-4, General Business Corporation Franchise Tax Return (short form), thereby increasing the number of taxpayers eligible to file the short form. Legal Basis: Tax Law, sections 171, subd. First; 211.1; and 1096(a). (TAF-02-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 528.7 (Exempts
from Sales and Use Taxes, certain personal protective equipment
purchased by farmers) 20 NYCRR Part 528.7 (Exempts from Sales and Use Taxes, certain personal protective equipment purchased by farmers) Filed May 14, 1997; published June 4, 1997; effective September 1, 1997. Need: These regulations provide that personal protection equipment purchased by a farmer for use directly and predominantly in farm production and construction materials, which becomes an integral component part of the foundation of farm silos, are exempt from the Sales and Use Taxes. This regulation also made technical corrections to Part 528.7. These regulations are currently being reviewed and updated to take in account statutory changes made by Chapter 63 of the Laws of 2000 (Part B). Legal Basis: Tax Law, sections 171, subd. First; 1115 (a)(6); and 1250.(TAF-12-97-00014-A) |
| Return to top | |
|
|
20 NYCRR Part 533.3 (Filing of
Sales Tax Returns) 20 NYCRR Part 533.3 (Filing of Sales Tax Returns). Filed June 25, 1997; published/effective July 16, 1997. Need: These regulations were provided to allow vendors with ranges of annual tax liabilities of $250 to $3,000 to file annual Sales Tax returns as opposed to quarterly returns. This regulation also made technical corrections to Parts 533.3 and 561.13. Legal Basis: Tax law, sections 171, subd. First; 1136 (a), (b) and (c); and 1250.( TAF-18-97-00008-A) |
| Return to top | |
|
|
20 NYCRR Part 2390 (Power of
Attorney); Section 4000.2(b) (Bureau of Conciliation and Mediation
Services, Procedural Rules) 20 NYCRR Part 2390 (Power of Attorney); Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules) Filed August 6, 1997; published/effective August 27, 1997. Need: Part 2390 provides practical requirements as to where a power of attorney is required by the Division of Taxation, and as to the form and content of a power of attorney. Section 4000.2(b) was amended to reflect that an agent who is enrolled to practice before the Internal Revenue Service may act as a representative in a conciliation conference proceeding. Legal Basis: Tax Law, sections 171, subd. First; and 170.3-a(d). (TAF-22-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 2391 (Service of
Process) 20 NYCRR Part 2391 (Service of Process) Filed October 16, 1997; published/effective November 5, 1997. Need: These regulations added new provisions to provide information to any person commencing an action or proceeding involving the Commissioner or Department (except the Division of Tax Appeals or the Tax Appeals Tribunal) by setting forth the procedure for service of process on the Commissioner or Department (except the Division of Tax Appeals or the Tax Appeals Tribunal). Legal Basis: Tax Law, section 171, subd. First; Civil Practice Law and Rules, section 307. (TAF-34-97-00003-A) |
| Return to top | |
|
|
20 NYCRR Article 1 (Elimination
of Unnecessary Provisions of Art. 1 of the Personal Income Tax
Regulations (entitled "General")) 20 NYCRR Article 1 (Elimination of Unnecessary Provisions of Art. 1 of the Personal Income Tax Regulations (entitled "General")) Filed October 16, 1997; published/effective November 5, 1997. Need: These regulations repealed certain provisions that were unnecessary because the provisions repeated statutory material which did not require additional interpretation by regulation. Approximately 30 pages of unnecessary regulations were eliminated while retaining and recodifying necessary provisions. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 601 (e); and 606(b)and (e). (TAF-34-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Parts 5, 20, 32 and
106 (Repeal of Parallel Credit Provisions) 20 NYCRR Parts 5, 20, 32 and 106 (Repeal of Parallel Credit Provisions) Filed November 21, 1997 ; published/effective December 10, 1997. Need: These regulations reduced regulatory language on tax credits previously paralleled within Corporation Tax, Bank Tax, Insurance Tax, and Personal Income Tax regulations. Additionally, there were amendments which updated the regulations to reflect legislative changes in the Empire Zone Investment Tax Credit, the Empire Zone Capital Credit and the Special Mortgage Recording Tax Credit. Legal Basis: Tax Law, sections 171, subd. First; 191; 210 (20) (a) , (b), (c) and (d); 210 (12-B) (d); 606 (j); 683 (c) (9); 697 (a); 1096 (a); 1456 (d); and 1511 (h).(TAF-38-97-00004-A) |
| Return to top | |
|
|
20 NYCRR Parts 6, 8 and 21
(Repeal of the 30 day Rule) 20 NYCRR Parts 6, 8 and 21 (Repeal of the 30 day Rule) Filed December 23, 1997; published/effective January 7, 1998. Need: These regulations eliminated the requirement, and thereby the burden, that business and banking corporations request permission to file combined reports, or to change the composition of a combined group, within 30 days of the close of the taxable year. Legal Basis: Tax Law, sections 171, subd. First; 211.4; and 1096(a). (TAF-44-97-00001-A) |
| Return to top | |
|
|
20 NYCRR Part 2400
(Action for Failure to Release a Lien) The regulation at 20 NYCRR Part 2400 (Action for Failure to Release a Lien) filed December 23, 1997; published January 7, 1998; effective January 1, 1998 (emergency adoption); and then filed February 25, 1998; effective January 1, 1998, and applicable to damages arising on or after January 1, 1998 ( permanent adoption); is not included as part of the Department’s 2003 Regulatory Agenda. Although this regulation was permanently adopted in 1998 (exactly as it was adopted as an emergency measure on December 23, 1997), the regulation was reviewed as part of the Department’s 2002 Regulatory Agenda, published January 2, 2002. After the review, a notice was published in the State Register, on July 10, 2002, indicating the regulation would be continued without modification. Accordingly, the rule will not be reviewed again in 2003. |
| Return to top | |
|
Careers |
Site Index |
Electronic Services |
Publications and
Bulletins |
Web Survey |
|
