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Adoptions - procedural/administrative 2005

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September 16, 2005

  • Adoption of amendments to Parts 5000 and 5005 of the Compromises Regulations published in Title 20 NYCRR Chapter XIII. The rule amends the regulations regarding offers in compromise to reflect existing Department policy. The rule also reflects legislative amendments and technical corrections. 20 NYCRR Parts 5000 and 5005

   Text of Adoption

   PDF | Word | RTF

   Submitted for publication in the 10/5/05 edition of the State Register.

January 4, 2005

  • Adoption of amendments to Parts 2392, 2396 and 2397 of the Procedural Regulations published in Title 20 NYCRR Chapter IX. The amendments add a citation for the penalty imposed on partnerships and S-corporations who fail to pay estimated taxes for their partners/shareholders into the list of penalties that can be abated by a showing of reasonable cause. The amendments also clarify that the general provisions for reasonable cause will apply to certain penalties imposed upon participants in the Electronic Funds Transfer programs for sales tax and withholding tax. 20 NYCRR Parts 2392, 2396 and 2397

   Text of Adoption

   PDF | Word | RTF

   Submitted for publication in the 1/19/05 edition of the State Register. 


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