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Summary of rule making actions 2004

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November 29, 2004

Adoption to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2005. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003 and a New York City local law. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Emergency Adoption and Proposal of amendments to the Sales and Use Taxes regulations to add new section 534.10, "Refunds and credits for vessel operators engaged in local transit service", to implement Part M of Chapter 60 of the Laws of 2004. The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Adoption and Proposal

October 25, 2004

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2004.This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2005.This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Eristoff. Proposal

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. The amendments were proposed and signed by Commissioner Eristoff. Proposal

September 21, 2004

Proposal to repeal Appendixes 10, 10-A, and 10-C of Title 20 NYCRR and enact new Appendixes 10, 10-A, and 10-C of such Title to provide new New York State, City of Yonkers and City of New York withholding tables and other methods, applicable to wages and other compensation paid on or after January 1, 2005. The new tables and other methods reflect the revision of the tax tables and the tax table benefit recapture which were enacted by Chapters 62 and 63 of the Laws of 2003 and a New York City local law. The amendments were proposed and signed by Commissioner Eristoff. Proposal

August 11, 2004

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the fourth quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Eristoff. Proposal

July 7, 2004

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption

April 29, 2004

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Adoption of amendments to the Sales and Use Taxes regulations to correct Section 528.7 (Farming) and, in part, Section 528.22 (Fuel, gas, electricity, refrigeration and steam and like services used in production) of the regulations to reflect current Tax Law as it pertains to farming and commercial horse boarding operations. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the third quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Commissioner Eristoff. Proposal

March 30, 2004

Permanent adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The amendments were adopted and signed by Commissioner Eristoff. Adoption

February 24, 2004

Emergency readoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Emergency Readoption

Adoption of amendments to the Personal Income Tax regulations to update Parts 113, 114 and 115 of Title 20 NYCRR concerning the New York State deduction (standard or itemized) used in computing the New York taxable income of a resident individual. The rule provides for a reflection in the regulations of the Tax Appeals Tribunal decision in the Matter of James R. Shorter, Jr. The amendments were adopted and signed by Executive Deputy Commissioner Billet. Adoption

Proposal of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the second quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal

Proposal of amendments to the Sales and Use Taxes regulations to correct Section 528.7 (Farming) and, in part, Section 528.22 (Fuel, gas, electricity, refrigeration and steam and like services used in production) of the regulations to reflect current Tax Law as it pertains to farming and commercial horse boarding operations. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal

January 22, 2004

Emergency readoption and proposal of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. The emergency amendments were adopted and signed by Commissioner Eristoff. Emergency Readoption and Proposal

Adoption 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 rule also amends the regulations to reflect various statutory and non-substantive technical changes. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Adoption of amendments to the Fuel Use Tax regulations to set the sales tax component and the composite rate per gallon of the Fuel Use Tax on motor fuel and diesel motor fuel for the first quarter of 2004. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. The amendments were adopted and signed by Commissioner Eristoff. Adoption

Adoption of amendments to the Cigarette Tax and Cigarette Marketing Standards regulations to require wholesale dealers of cigarettes who sell cigarettes at retail to also register as retail dealers of cigarettes, thereby providing separate authorities for each activity. As a result, wholesale dealers who also sell cigarettes at retail, who are now effectively immune from penalties applicable to their retail activities, will become subject to suspension and revocation penalties in conjunction with their retail sales of cigarettes. The rule also amends the regulations to reflect various statutory changes. The amendments were adopted and signed by Commissioner Eristoff. Adoption


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