Proposals - Corporation Taxes 2006

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December 12, 2006

  • Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations and the Personal Income Tax Regulations of Title 20 NYCRR. The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year. 20 NYCRR Subparts 5-4 and 20-7 and section 106.3.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

   Submitted for publication in the 12/27/06 edition of the State Register.

   Adoption

August 4, 2006

  • Proposal of amendments to the Business Corporation Franchise Tax Regulations that provide comprehensive guidance with regard to the computation of tax under Article 9-A of the Tax Law for corporations that are partners in partnerships or which are members of limited liability companies that are treated as partnerships under Article 9-A. 20 NYCRR section 1-2.6 and Parts 3 and 4

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Summary

   Submitted for publication in the 8/23/06 edition of the State Register.

   Adoption


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.ny.gov

Updated: December 20, 2012