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Department of Taxation and Finance

2002 Rule reviews

2002 Regulatory agenda

Pursuant to Chapter 262 of the Laws of 1996, the State Administrative Procedure Act (SAPA) was amended to add section 207 under which the Department of Taxation and Finance must review all regulations adopted on or after January 1, 1997, after five years, and, thereafter, at five year intervals. In 2002, the Department must review regulations that were adopted during 1997 to determine whether these regulations should be retained as written or modified. Accordingly, the Department intends to review the following regulations during 2002, and invites written comments on the continuation or modification of these regulations in order to assist the Department in the required review. We will consider comments that are received by February 19, 2002. 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/effective January 29, 1997. Need: These regulations 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 amendments made it easier for members of these groups to file their personal income tax returns. These provisions were amended in 1998 to further expand the privilege of filing group returns to other groups and make other beneficial changes. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 651; 658(a) and 658(c). (TAF-45-96-00002-A)

20 NYCRR Appendixes 10 and 10-A (Withholding of Tax)

20 NYCRR Appendixes 10 and 10-A (Withholding of Tax) Filed January 31, 1997; published/effective February 19, 1997. Need: These regulations repealed Appendixes 10 and 10-A of Title 20 NYCRR and enacted new Appendixes 10 and 10-A of such Title to provide New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on and after January 1, 1997. The new Appendixes were enacted so that employers would withhold from employee wages amounts that are substantially equivalent to the amount of taxes reasonably estimated to be due for the taxable year. Appendix 10-A (City of Yonkers) has twice been repealed and enacted since this 1997 action. Appendix 10 (New York State) has not been amended since this 1997 action. Legal Basis: Tax Law, sections 171, subd. First; 671(a)(1); 697(a); 1329(a); and 1332 (a); section 7 of the Model Local Law contained in sections 1340 (c); 1341; and 1342; and sections 92-88, 92-92 (a), and sections 92-104 and 92-113 of the Codes and Ordinances of the City of Yonkers. (TAF-50-96-00006-A)

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: These regulations 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. Legal Basis: Tax Law, sections 171, subd. First; 211.1; and 1096(a). (TAF-02-97-00001-A)

20 NYCRR Part 528.7 (Exempts from Sales and Use Taxes, certain personal protective equipment purchased by farmers)

20 NYCRR Part 528.7 (Exempts from Sales and Use Taxes, certain personal protective equipment purchased by farmers) Filed May 14, 1997; published June 4, 1997; effective September 1, 1997. Need: These regulations provide that personal protection equipment purchased by a farmer for use directly and predominantly in farm production and construction materials, which becomes an integral component part of the foundation of farm silos, are exempt from the Sales and Use Taxes. This regulation also made technical corrections to Part 528.7. These regulations are currently being reviewed and updated to take in account statutory changes made by Chapter 63 of the Laws of 2000 (Part B). Legal Basis: Tax Law, sections 171, subd. First; 1115 (a)(6); and 1250. (TAF-12-97-00014-A)

20 NYCRR Part 533.3 (Filing of Sales Tax Returns)

20 NYCRR Part 533.3 (Filing of Sales Tax Returns). Filed June 25, 1997; published/effective July 16, 1997. Need: These regulations were provided to allow vendors with ranges of annual tax liabilities of $250 to $3,000 to file annual Sales Tax returns as opposed to quarterly returns. This regulation also made technical corrections to Parts 533.3 and 561.13. Legal Basis: Tax law, sections 171, subd. First; 1136 (a), (b) and (c); and 1250. ( TAF-18-97-00008-A)

20 NYCRR Part 2390 (Power of Attorney); Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules)

20 NYCRR Part 2390 (Power of Attorney); Section 4000.2(b) (Bureau of Conciliation and Mediation Services, Procedural Rules) Filed August 6, 1997; published/effective August 27, 1997. Need: Part 2390 provides practical requirements as to where 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. Legal Basis: Tax Law, sections 171, subd. First; and 170.3-a(d). (TAF-22-97-00001-A)

20 NYCRR Part 2391 (Service of Process)

20 NYCRR Part 2391 (Service of Process) Filed October 16, 1997; published/effective November 5, 1997. Need: These regulations 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 (except the Division of Tax Appeals or the Tax Appeals Tribunal). Legal Basis: Tax Law, section 171, subd. First; Civil Practice Law and Rules, section 307. (TAF-34-97-00003-A)

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/effective November 5, 1997. Need: These regulations 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. Legal Basis: Tax Law, sections 171, subd. First; 697(a); 601 (e); and 606(b)and (e). (TAF-34-97-00004-A)

20 NYCRR Parts 5, 20, 32 and 106 (Repeal of Parallel Credit Provisions)

20 NYCRR Parts 5, 20, 32 and 106 (Repeal of Parallel Credit Provisions) Filed November 21, 1997 ; published/effective December 10, 1997. Need: These regulations reduced regulatory language on tax credits previously paralleled within Corporation Tax, Bank Tax, Insurance Tax, and Personal Income Tax regulations. Additionally, there were amendments which updated the regulations to reflect legislative changes in the Empire Zone Investment Tax Credit, the Empire Zone Capital Credit and the Special Mortgage Recording Tax Credit. 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)

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: These regulations eliminated the requirement, and thereby the burden, 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. Legal Basis: Tax Law, sections 171, subd. First; 211.4; and 1096(a). (TAF-44-97-00001-A)

20 NYCRR  Part 2400 (Action for Failure to Release a Lien)

20 NYCRR Part 2400 (Action for Failure To Release a Lien) Filed December 23, 1997; published January 7, 1998; effective January 1, 1998 (emergency adoption). Filed February 25, 1998; effective January 1, 1998 and applicable to damages arising on or after January 1, 1998(permanent adoption). Need: These regulations were added to implement provisions of Chapter 577 of the Laws of 1997. The regulations provide taxpayers with guidance on filing a notice of failure to release a lien, which is a formal notice to the Commissioner of Taxation and Finance that a taxpayer wishes to have an administrative review of the damages incurred by the taxpayer for the Departments failure to release a lien. The regulations also provide for the type of bond or other security which is acceptable to effectuate a release of lien. Legal Basis: Tax Law, sections 171, subd. First; and 3032(a) and (d), and section 56(j) of Chapter 577 of the Laws of 1997. (TAF-01-98-00007-EP)

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