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Department of Taxation and Finance

Proposals - procedural/administrative 2004

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October 25, 2004

  • Proposal of amendments to Parts 2392, 2396 and 2397 of the Procedural Regulations published in Title 20 NYCRR Chapter IX. The proposed 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 Proposal

   PDF | WordPerfect | RTF

   SAPA Documentation

Statement of Reasoned Justification for Modification

Consensus Rulemaking Determination

Job Impact Statement

   Submitted for publication in the 11/10/04 edition of the State Register.