2003 proposals—corporation tax
October 28, 2003
Proposal of amendments to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business Corporation Franchise Tax regulations to provide that limited participation in a trade show or shows in New York State is an activity deemed insufficient to subject a foreign corporation to tax under Article 9-A of the Tax Law. The proposed rule also amends the regulations to reflect various statutory and non-substantive technical changes. 20 NYCRR sections 1-3.2, 1-3.3, and 1-3.4
Text of proposal
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
Submitted for publication in the 11/12/03 edition of the State Register.
July 28, 2003
Proposal to repeal obsolete regulations regarding the eligible business facility credit for corporation taxes. The rule repeals subpart 5-1 of the Business Corporation Franchise Tax regulations, subpart 20-1 of the Franchise Tax on Banking Corporations regulations, subpart 32-3 of the Franchise Taxes on Insurance Corporations regulations and Appendix 1 of Chapter I of Title 20 NYCRR. 20 NYCRR Subparts 5-1, 20-1, 32-3; and Appendix 1
Text of proposal
SAPA documentation
Submitted for publication in the 8/13/03 edition of the State Register.
