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Summary of rule making actions 2005

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December 13, 2005

Adoption of amendments to Part 120 of the Personal Income Tax regulations to eliminate the requirement that a taxpayer submit a copy of the income tax return filed with another jurisdiction when claiming the resident tax credit and to update Part 120.  The amendments were adopted and signed by Commissioner Eristoff. Adoption

Adoption of amendments to Parts 152 and 157 of the Personal Income Tax regulations to allow a taxpayer who files a proper application for an extension of time to file their New York State income tax return an automatic six-month extension of time, rather than the previously allowed four-month automatic extension period.  The amendments were adopted and signed by Commissioner Eristoff. Adoption 

Proposal of amendments to Part 2399 of the Procedural Regulations to update the Department's regulations concerning the timeliness of documents and payments that are filed and remitted by electronic means.  The amendments were proposed and signed by Commissioner Eristoff. Proposal

November 22, 2005 

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, 2006. The rule also reflects the decrease in the New York State and City of New York supplemental withholding tax rates applied to supplemental wage payments and the increase in such rate for the City of Yonkers.  The amendments were adopted and signed by Commissioner Eristoff. Adoption 

November 7, 2005 

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 2006.  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 

October 11, 2005 

Proposal of amendments to Part 120 of the Personal Income Tax regulations to eliminate the requirement that a taxpayer submit a copy of the income tax return of another jurisdiction when claiming the resident tax credit and to update Part 120.  The amendments were proposed and signed by Commissioner Eristoff.  Proposal 

Proposal of amendments to Parts 152 and 157 of the Personal Income Tax regulations to allow a taxpayer who files a proper application for an extension of time to file their New York State income tax return an automatic six-month extension of time, rather than the previously allowed four-month automatic extension period.  The amendments were proposed and signed by Commissioner Eristoff.  Proposal 

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 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 adopted and signed by Commissioner Eristoff. Adoption

September 16, 2005

Adoption of amendments to Parts 5000 and 5005 of the Compromises Regulations published in Title 20 NYCRR Chapter XIII.  The rule amends the regulations regarding offers in compromise to reflect existing Department policy. The rule also reflects legislative amendments and technical corrections.  The amendments were adopted and signed by Commissioner Eristoff.  Adoption 

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, 2006. The rule also reflects the decrease in the New York State and City of New York supplemental withholding tax rates applied to supplemental wage payments and the increase in such rate for the City of Yonkers.  The amendments were proposed and signed by Commissioner Eristoff.  Proposal

July 27, 2005 

Adoption of amendments to Part 538 of the Sales and Use Taxes regulations to implement Part R of Chapter 61 of the Laws of 2005 by making permanent the longstanding special requirements prescribed in Part 538 of the regulations which help to ensure compliance with the sales tax on parking services in Manhattan.  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 third 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 adopted and signed by Commissioner Eristoff. Adoption

Proposal of amendments to Parts 2396 (withholding tax - Article 22) and 2397 (Articles 12-A, 13-A, 28 and 29) of the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The proposed amendments update the regulations to reflect upcoming enhancements to the Department's electronic funds transfer system.  The electronic funds transfer system is used by taxpayers to remit payments of certain taxes due and is the required mode of payment for large payors.  The amendments were proposed and signed by Commissioner Eristoff. Proposal

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 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

July 12, 2005

Proposal of amendments to Parts 5000 and 5005 of the Compromises Regulations published in Title 20 NYCRR Chapter XIII.  The proposed rule amends the regulations regarding offers in compromise to reflect existing Department policy. The rule also reflects legislative amendments and technical corrections.  The amendments were proposed and signed by Commissioner Eristoff.  Proposal

May 24, 2005

Permanent adoption of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements. 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 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 Part 538 of the Sales and Use Taxes regulations to implement Part R of Chapter 61 of the Laws of 2005 by making permanent the longstanding special requirements prescribed in Part 538 of the regulations which help to ensure compliance with the sales tax on parking services in Manhattan. The amendments were proposed and signed by Commissioner Eristoff. Proposal

April 12, 2005

Emergency readoption of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements.  The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Readoption

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 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 adopted and signed by Commissioner Eristoff.  Adoption

March 22, 2005

Proposal of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The proposed rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements. The amendments were proposed and signed by Executive Deputy Commissioner Billet. Proposal

February 7, 2005

Permanent adoption 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 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 second 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

February 1, 2005

Emergency Adoption of amendments to sections 153.6 and 158.12 of the Personal Income Tax regulations. The rule amends the regulations to eliminate the manual signature requirement for tax return preparers and to conform New York State requirements for tax return preparers to federal requirements. The amendments were adopted on an emergency basis and signed by Commissioner Eristoff. Emergency Adoption

January 4, 2005

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 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 adopted and signed by Commissioner Eristoff. Adoption

Adoption of amendments to Parts 2392, 2396 and 2397 of the Procedural Regulations published in Title 20 NYCRR Chapter IX. The 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 adopted and signed by Commissioner Eristoff. Adoption


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