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Rule Reviews - Five-year rule review 2012

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2012 Rule Review

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 2012, the Department must review rules that were adopted during 1997, 2002 and 2007 to determine whether these rules should be retained as written or modified.  This rule review includes rules of the State Board of Real Property Services whose rule making functions were transferred to the Department by the Laws of 2010, chapter 56, Part W.  Accordingly, the Department intends to review the following rules during 2012, 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 21, 2012. Any questions concerning the items listed in this rule review or comments regarding the continuation of the rules being reviewed should be referred to: Office of Counsel, Department of Taxation and Finance, W.A. Harriman Campus, Building 9, Room 200, Albany, New York 12227. Telephone: (518) 530-4153, Email address: tax.regulations@tax.ny.gov.


 

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 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 provisions were again amended in 1998 to further expand the privilege of filing group returns to other groups.  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.  The rule was again reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 1997 rule, a Rule Review notice that it would be continued without modification was published in the State Register on May 14, 2008.  Legal Basis:  Tax Law, sections 171, subd. First; 697(a); 651; 658(a); 658(c).
    (TAF-45-96-00002-A) 

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  • 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:  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. The rule was again reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007. 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 April 4, 2007. Legal Basis:  Tax Law, sections 171, subd. First; 211.1; and 1096(a).
    (TAF-02-97-00001-A) 

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  • 20 NYCRR Section 528.7 (Farming and commercial horse boarding operations)


    20 NYCRR Section 528.7 (Farming and commercial horse boarding operations).  Filed May 14, 1997; published June 4, 1997; effective September 1, 1997. Need: This rule originally 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 were exempt from sales and compensating use taxes. The rule also made clarifying amendments to section 528.7. 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, 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, two of the amendments that were made in 1997 were continued without modification, specifically the cross‑reference added to section 528.7(c) and the clarifying amendment made to section 528.7(c)(1)(iii). Therefore, only these two amendments from the 1997 rule were subject to review in 2007, and every five years thereafter.  They were previously reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review, a Rule Review notice indicating that these two amendments would be continued without modification was published in the State Register on August 1, 2007. Legal Basis: Tax Law sections 171, subd. First; 1115(a)(6); 1142(1); and 1250 (not subdivided). 
    (TAF-12-97-00014-A) 

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  • 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. The rule also made technical corrections to sections 533.3 and 561.13 of the Sales and Use Taxes Regulations. 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 August 21, 2002.  The rule was again reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 1997 rule, amendments to sections 533.3(d) and (g) of the regulations were adopted to delete obsolete information and to better reflect the current policies of the Department concerning the administration of its annual-filing program. (See TAF-40-07-00004-A; filed December 11, 2007; published December 26, 2007; effective December 26, 2007.) However, other amendments that were made in 1997 were continued without modification, specifically those concerning the filing benefits and the filing period codified in the regulations.  (See TAF‑40-07-00004-P, Statement of Reasoned Justification for Modification of the Rule; published October 3, 2007.)  Therefore, the 1997 amendments related to the filing benefits and the filing period remain valid and are again subject to five-year review in 2012 and forward.  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) 

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  • 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 when 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 and 2007 Rule Reviews.  The 2002 Rule Review was published in the State Register on January 2, 2002. As a result of the 2002 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. The 2007 Rule Review was published in the State Register on January 3, 2007. As a result of the 2007 review of the 1997 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on September 5, 2007. Legal Basis: Tax Law sections 171, subd. First; and 170.3-a(d).
    (TAF-22-97-00001-A) 

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  • 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 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. The rule was reviewed again as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  Following the 2007 review, a Rule Review notice indicating that the rule would again be continued without modification was published in the State Register on April 18, 2007.  Legal Basis:  Tax Law, section 171, subd. First; Civil Practice Law and Rules, section 307.
    (TAF-34-97-00003-A). 

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  • 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.  The rule was reviewed again as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  Following the 2007 review, a Rule Review notice indicating that the rule would again be continued without modification was published in the State Register on May 2, 2007.   Legal Basis:  Tax Law, sections 171, subd. First; 697(a); 601(e); and 606(b) and (e).
    (TAF-34-97-00004-A) 

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  • 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 eliminated certain unnecessary corporation tax, bank tax, insurance tax and personal income tax regulations relating to credits, which was considered redundant.  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.  The rule was included in the Department's 2007 Rule Review published in the State Register on January 3, 2007.  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) 

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  • 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: This rule eliminated the requirement 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. The rule was again reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007. 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 April 18, 2007. Legal Basis: Tax Law, sections 171, subd. First; 211.4; and 1096(a).
    (TAF-44-97-00001-A) 

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  • 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 redundant material and areas of Franchise Tax on Banking Corporations, Franchise Taxes on Insurance Corporations and New York State Personal Income Tax regulations, relating to 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.  The rule was included in the Department's 2007 Rule Review published in the State Register on January 3, 2007. Legal Basis:  Tax Law, sections 171, subd. First; 697(a); and 1096(a).
    (TAF-49-01-00002-A) 

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  • 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 rule also made technical corrections to the subject sections of the regulations. The rule was previously reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on April 25, 2007.  Legal Basis: Tax Law sections 171, subd. First; 1142(1) and (8); and 1250 (not subdivided).
    (TAF-13-02-00008-A) 

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  • 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.  This rule was previously reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on October 24, 2007.  (It is noted that a portion of this rule was subsequently amended, deleting an outdated rate of tax for tobacco products [TAF-49-10-00002-A].) 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) 

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  • 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.  (It is noted that portions of this rule have been amended to delete obsolete references to the 75 cent cigarette tax stamp and packages of 10 cigarettes to conform to section 1399-gg of the Public Health Law [TAF-48-07-00006-A].  In addition, portions of this rule have been subsequently amended based on Chapter 57, Part RR-1 of the Laws of 2008 [TAF-24-08-00006-A] and Chapter 134 of the Laws of 2010, Part D [TAF-35-10-00003-A], both affecting the New York State rate of tax.)  This rule was previously reviewed as part of the Department's 2007 Rule Review published in the State Register on January 3, 2007.  As a result of that review of the 2002 rule, a Rule Review notice indicating that it would be continued without modification was published in the State Register on September 12, 2007.   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) 

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  • 20 NYCRR  Subparts 5-4 and 20-7 and section 106.3 (Security Training Tax Credit)


    20 NYCRR  Subparts 5-4 and 20-7 and section 106.3 (Security Training Tax Credit) Filed February 14, 2007; published/effective March 7, 2007. Need: This rule provides a credit proration rule where a qualified security officer is not employed for a full year. Legal Basis: Tax Law, sections 26(a); 171, subd. First; 697(a); and 1096(a).
    (TAF-52-06-00008-A) 

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  • 20 NYCRR Sections 3-3.2, 4-4.3, and 6-2.7, renumbering of section 4-4.7 to section 4-4.8 and addition of new section 4-4.7 (Repurchase Agreements and Securities Lending Agreements held by Registered Securities Brokers and Dealers)


    20 NYCRR Sections 3-3.2, 4-4.3, and 6-2.7, renumbering of section 4-4.7 to section 4-4.8 and addition of new section 4-4.7 (Repurchase Agreements and Securities Lending Agreements held by Registered Securities Brokers and Dealers) Filed December 11, 2007; published/effective December 26, 2007 and applicable to reports required to be filed, without regard to extensions of time to file, on or after January 15, 2008. Need: This rule provided that repurchase agreements and securities lending agreements held by registered securities brokers or dealers may not be considered investment capital so that the income and expenses from these agreements must be included in the computation of business income for such taxpayers. Legal Basis: Tax Law, sections 171, subd. First; and 1096(a).
    (TAF-43-07-00015-A) 

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  • 20 NYCRR Part 90 (Tobacco Products Wholesale Dealers' Informational Returns)


    20 NYCRR Part 90 (Tobacco Products Wholesale Dealers' Informational Returns) Filed December 11, 2007; published December 26, 2007; effective December 26, 2007. Need: This rule required licensed wholesale dealers that are not also distributors of tobacco products to file new monthly informational returns with the Department detailing their purchases, sales, and prices of such products.  Legal Basis: Tax Law sections 171, subdivision First; 474, subdivision (4); and 475, (not subdivided).
    (TAF-43-07-00003-A) 

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  • 9 NYCRR Parts 186 and 191 (Procedures for Conducting Market Value Surveys)


    9 NYCRR Parts 186 and 191 (Procedures for Conducting Market Value Surveys) Filed March 4, 1997, published/effective March 19, 1997.  Need: This rule provided for increased reliance upon sales and local valuation data in the computation of State equalization rates by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 1200.
    (RPS-48-96-00024-A) 

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  • 9 NYCRR Part 188 (Minimum qualifications of Appointed Assessors and County Directors)


    9 NYCRR Part 188 (Minimum qualifications of Appointed Assessors and County Directors).  Filed May 20, 1997, published/effective June 4, 1997.  Need: This rule modified the procedures by which Appointed Assessors and County Directors of Real Property Tax Services obtain approval of their qualifications from the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 312, 1530.
    (RPS-10-97-00020-A) 

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  • 9 NYCRR Parts 197 and 200 (Assessing Special Franchises and Establishing Railroad Ceilings)


    9 NYCRR Parts 197 and 200 (Assessing Special Franchises and Establishing Railroad Ceilings).  Filed May 20, 1997, published/effective June 4, 1997.  Need: This rule revised the procedures relating to the determination of annual charges for special franchise assessments and railroad ceilings established by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 489-q, 489-nn and 606; State Finance Law section 97-jj.
    (RPS-12-97-00004-A) 

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  • 9 NYCRR Part 188 (Training for Assessors)


    9 NYCRR Part 188 (Training for Assessors).  Filed July 22, 1997, published/effective August 6, 1997.  Need: This rule revised the basic course of training for Assessors, as prescribed by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W), and expanded reimbursement provisions.  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 318.
    (RPS-11-97-00030-A) 

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  • 9 NYCRR Part 186 (State equalization program)


    9 NYCRR Part 186 (State equalization program).  Filed November 3, 1997, published/effective November 19, 1997.  Need: This rule related to the use of local valuation data in the computation of State equalization rates by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W), and generally clarified the framework for the establishment of equalization rates and the review of complaints.  This rule was previously reviewed as part of the 2002 Rule Review of the State Board of Real Property Services.  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on January 23, 2002.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 1200.
    (RPS-39-97-00003-A) 

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  • 9 NYCRR Part 186 (State equalization program)


    9 NYCRR Part 186 (State equalization program).  Filed April 23, 2002, published/effective May 8, 2002.  Need: This rule enhanced the procedures relating to complaints against tentative State equalization rates filed by municipalities.  This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007.  Legal Basis: Real Property Tax Law, sections 202(1)(1), 1202, 1204, 1206, 1208 and 1210.
    (RPS-08-02-00009-A) 

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  • 9 NYCRR Part 201 (Payment of Maintenance Aid)


    9 NYCRR Part 201 (Payment of Maintenance Aid).  Filed April 23, 2002, published/effective May 8, 2002.  Need: This rule made amendments to conform to various statutory changes concerning the payment of maintenance aid by the State to assessing units.  This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a Rule Review notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007.  Legal Basis: Real Property Tax Law, sections 202(1)(1) and 1573.
    (RPS-08-02-00008-A) 

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  • 9 NYCRR Part 189 (Tax maps)


    9 NYCRR Part 189 (Tax maps).  Filed November 26, 2002, published/effective December 11, 2002.  Need: This rule relaxed submission and approval requirements for converting traditional tax maps into a digital data format.  This rule was previously reviewed as part of the 2007 Rule Review of the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  As a result of that review, a notice indicating that the rule would be continued without modification was published in the State Register on July 11, 2007.  Legal Basis: Real Property Tax Law, sections 202(1)(1) and 503(1)(b).
    (RPS-26-02-00013-A) 

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  • 9 NYCRR Part 200 (Annual reports of railroad companies)


    9 NYCRR Part 200 (Annual reports of railroad companies).  Filed March 26, 2007, published/effective April 11, 2007.  Need: This rule revised the schedule for filing annual reports with the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  Legal Basis: Real Property Tax Law, sections 202(1)(1), 489-q, 489-nn.
    (RPS-40-06-00007-A)

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  • 9 NYCRR Part 197 (Annual reports of special franchise owners)


    9 NYCRR Part 197 (Annual reports of special franchise owners).  Filed March 26, 2007, published/effective April 11, 2007.  Need: This rule revised the schedule for filing annual reports with the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  Legal Basis: Real Property Tax Law, sections 202(1)(1) and 604.
    (RPS-40-06-00008-A)

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  • 9 NYCRR Part 190 (License Fees)


    9 NYCRR Part 190 (License Fees).  Filed August 6, 2007, published/effective August 22, 2007.  Need: This rule lowered the annual license fee charged to school districts which subscribe to the Real Property System developed by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  Legal Basis: State Finance Law, section 97-kk and Real Property Tax Law, section 202(1)(1).
    (RPS-21-07-00002-A)

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  • 9 NYCRR Part 188 (Training for assessors and county directors)


    9 NYCRR Part 188 (Training for assessors and county directors).  Filed August 6, 2007, published/effective August 22, 2007.  Need: This rule revised the basic course of training prescribed for assessors and directors of county real property tax service agencies by the State Board of Real Property Services (whose rule-making functions were transferred to the Department by L.2010, c.56, Pt. W).  Legal Basis: Real Property Tax Law, sections 202(1)(1), 310(5), 318 and1532.(RPS-21-07-00003-A)

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Updated: