2015 Rule making actions

December 31, 2015

Emergency Adoption of amendments to the Business Corporation Franchise Tax Regulations. The rule adds a new Part 9, Metropolitan Transportation Business Tax Surcharge, implementing Part A of Chapter 59 of the Laws of 2014, relating to the imposition of the metropolitan transportation business tax surcharge. The amendments were adopted and signed by Commissioner Boone on December 31, 2015. Emergency Adoption

December 8, 2015

Emergency Adoption of amendments to Appendix 10-C of Title 20 NYCRR to provide New York City income tax withholding tables and methods applicable to wages and other compensation paid on or after January 1, 2016. The amendments implement the changes required by Part B of Chapter 59 of the Laws of 2015 over a twelve-month period, rather than the shorter implementation period required for tax year 2015. The amendments were adopted and signed by Commissioner Boone on December 8, 2015. Emergency Adoption

November 23, 2015

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Boone on November 23, 2015. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2016. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Boone on November 23, 2015. Proposal

August 6, 2015

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Boone on August 6, 2015. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Boone on August 6, 2015. Proposal

July 7, 2015

Adoption of Amendments to the City of New York Withholding Tables and Other Methods Contained in Appendix 10-C. The amendments implement revised New York City withholding tables and other methods applicable to wages and other compensation paid on or after June 1, 2015. Specifically, the amendments reflect the tax rate changes effected by Chapter 59. As required by the new law, the withholding rates for the remainder of tax year 2015 reflect the full amount of tax liability for tax year 2015 as accurately as practicable. The amendments were adopted and signed by Commissioner Boone on July 7, 2015. Adoption

May 8, 2015

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Executive Deputy Commissioner Nonie Manion on May 8, 2015. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Executive Deputy Commissioner Nonie Manion on May 8, 2015. Proposal

April 14, 2015

Emergency Adoption and Proposal of Amendments to the City of New York Withholding Tables and Other Methods Contained in Appendix 10-C. The amendments implement revised New York City withholding tables and other methods applicable to wages and other compensation paid on or after June 1, 2015. Specifically, the amendments reflect the tax rate changes effected by Chapter 59. As required by the new law, the withholding rates for the remainder of tax year 2015 reflect the full amount of tax liability for tax year 2015 as accurately as practicable. The amendments were adopted and signed by Executive Deputy Commissioner Nonie Manion on April 14, 2015. Emergency Adoption and Proposal

February 10, 2015

Adoption of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Executive Deputy Commissioner Nonie Manion on February 10, 2015. Adoption

Proposal of amendments to Fuel Use Tax Regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2015. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Executive Deputy Commissioner Nonie Manion on February 10, 2015. Proposal

January 29, 2015

Adoption of amendments to subchapter H of the Alcoholic Beverage Tax Regulations to allow New York State farm distilleries to file annual Alcoholic Beverage Tax returns rather than monthly returns as currently required. The rule also amends section 60.1 of the regulations to eliminate unnecessarily specific references to annual production by farm breweries and an obsolete citation to the Alcoholic Beverage Control Law. The amendments were adopted and signed by Commissioner Mattox on January 29, 2015. Adoption