2023 Rule making actions

December 11, 2023

Adoption of amendments to Business Corporation Franchise Tax Regulations, Franchise Tax on Banking Corporations Regulations, and Franchise Taxes on Insurance Corporations Regulations.  This rule implements the comprehensive reform of New York State’s corporate tax framework effected by Part A of Chapter 59 of the Laws of 2014, together with primarily technical and conforming amendments enacted by Part T of Chapter 59 of the Laws of 2015 and Part P of Chapter 60 of the Laws of 2016 (Tax Reform).  The resulting rule provides regulated parties with detailed direction regarding the computation of tax under Tax Law article 9-A, as revised by Tax Reform. The amendments were adopted by Acting Commissioner Hiller on December 11, 2023. Adoption

November 13, 2023

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 2023. 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 by Acting Commissioner Hiller on November 13, 2023. 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 2024. 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 by Acting Commissioner Hiller on November 13, 2023. Proposal

August 1, 2023

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 2023. 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 by Acting Commissioner Hiller on August 1, 2023. 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 2023. 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 by Acting Commissioner Hiller on August 1, 2023. Proposal

July 25, 2023

Proposal of amendments to Business Corporation Franchise Tax Regulations, Franchise Tax on Banking Corporations Regulations, and Franchise Taxes on Insurance Corporations Regulations.  This rule implements the comprehensive reform of New York State’s corporate tax framework effected by Part A of Chapter 59 of the Laws of 2014, together with primarily technical and conforming amendments enacted by Part T of Chapter 59 of the Laws of 2015 and Part P of Chapter 60 of the Laws of 2016 (Tax Reform).  The resulting rule provides regulated parties with detailed direction regarding the computation of tax under Tax Law article 9-A, as revised by Tax Reform. The amendments were proposed by Acting Commissioner Hiller on July 25, 2023. Proposal

May 3, 2023

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 2023. 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 by Acting Commissioner Hiller on February 8, 2023. 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 2023. 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 by Acting Commissioner Hiller on February 8, 2023. Proposal

February 8, 2023

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 2023. 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 by Acting Commissioner Hiller on February 8, 2023. 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 2023. 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 by Acting Commissioner Hiller on February 8, 2023. Proposal