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Summary of rule making actions 2006

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December 12, 2006

Adoption of amendments to the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The rule provides a definition of a New York reportable transaction and the disclosure requirements for participating in a New York reportable transaction.  The amendments were adopted and signed by Acting Commissioner Billet.   Adoption

Adoption of amendments to the Personal Income Tax Regulations in Title 20 NYCRR to provide allocation rules for certain nonresidents and part-year residents who were granted stock options, stock appreciation rights, or restricted stock. The amendments were adopted and signed by Acting Commissioner Billet.   Adoption 

Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations and the Personal Income Tax Regulations of Title 20 NYCRR.  The amendments set forth a credit proration rule for the Security Training Tax Credit where a qualified security officer is not employed for a full year.  The amendments were proposed and signed by Acting Commissioner Billet.   Proposal

November 7, 2006

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 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 adopted and signed by Acting Commissioner Billet.   Adoption

Proposal of amendments to Part 530 of the Sales and Use Taxes Regulations.  The amendments update and simplify Part 530 by eliminating obsolete and unnecessary sales and use tax rates that are set by and pursuant to the Tax Law, and by eliminating redundant provisions of Part 530.  The amendments were proposed and signed by Acting Commissioner Billet.   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 first quarter of 2007.  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 Acting Commissioner Billet.   Proposal

October 17, 2006

Adoption of amendments to the Business Corporation Franchise Tax Regulations to provide comprehensive guidance with regard to the computation of tax under Article 9-A of the Tax Law for corporations that are partners in partnerships or which are members of limited liability companies that are treated as partnerships under Article 9-A. The amendments were adopted and signed by Commissioner Eristoff.   Adoption

October 10, 2006

Adoption 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 amendments update the regulations to reflect enhancements to the Department's electronic funds transfer system.  The amendments were adopted and signed by Executive Deputy Commissioner Billet.   Adoption

Proposal of amendments to the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The proposed rule provides a definition of a New York reportable transaction and the disclosure requirements for participating in a New York reportable transaction.  The amendments were proposed and signed by Executive Deputy Commissioner Billet.   Proposal

Proposal of amendments to the Personal Income Tax Regulations in Title 20 NYCRR to provide allocation rules for certain nonresidents and part-year residents who were granted stock options, stock appreciation rights, or restricted stock.  The amendments were proposed and signed by Executive Deputy Commissioner Billet.  Proposal

August 7, 2006

Permanent adoption of amendments to the Fuel Use Tax Regulations to amend the fuel use tax rates for the calendar quarter beginning April 1, 2006, and ending June 30, 2006, to reflect recently enacted legislation that implements a State sales and use tax reduction on sales of motor fuel and diesel motor fuel and to calculate such rates on an average basis for this three month period pursuant to section 528(c) of the Tax Law.  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 fourth 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 Executive Deputy Commissioner Billet.  Proposal

August 4, 2006

Proposal of amendments to the Business Corporation Franchise Tax Regulations that provide comprehensive guidance with regard to the computation of tax under Article 9-A of the Tax Law for corporations that are partners in partnerships or which are members of limited liability companies that are treated as partnerships under Article 9-A. The amendments were proposed and signed by Commissioner Eristoff.   Proposal

July 6, 2006

Adoption of amendments to the Sales and Use Taxes Regulations to reflect the 2003 legislative directive to insert new lines in such personal income tax forms and other tax forms as the Commissioner deems appropriate for purchasers to report unpaid sales and compensating use taxes.  The rule provides for purchasers in certain situations to report and pay their sales and use tax liabilities with their personal income tax forms (on an annual basis) or other tax forms as the Commissioner deems appropriate.  The amendments were adopted and signed by Commissioner Eristoff. Adoption

Adoption of technical amendments to the Procedural Regulations concerning taxpayer record retention formats to reflect the renumbering of a citation to the Electronic Signatures and Records Act, and to update references to enabling state and federal legislation.  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 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 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 amendments were proposed and signed by Commissioner Eristoff.   Proposal

May 30, 2006

Emergency Adoption and Proposal of amendments to the Fuel Use Tax Regulations to amend the fuel use tax rates for the calendar quarter beginning April 1, 2006, and ending June 30, 2006, to reflect recently enacted legislation that implements a State sales and use tax reduction on sales of motor fuel and diesel motor fuel and to calculate such rates on an average basis for this three month period pursuant to section 528(c) of the Tax Law.  The emergency amendments were adopted and signed by Commissioner Eristoff.   Emergency Adoption and Proposal

April 25, 2006

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 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 adopted and signed by Commissioner Eristoff.  Adoption

Proposal of amendments to the Sales and Use Taxes Regulations to reflect the 2003 legislative directive to insert new lines in such personal income tax forms and other tax forms as the Commissioner deems appropriate for purchasers to report unpaid sales and compensating use taxes.  The rule provides for purchasers in certain situations to report and pay their sales and use tax liabilities with their personal income tax forms (on an annual basis) or other tax forms as the Commissioner deems appropriate.  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 third 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

Proposal of technical amendments to the Procedural Regulations concerning taxpayer record retention formats to reflect the renumbering of a citation to the Electronic Signatures and Records Act, and to update references to enabling state and federal legislation.  The amendments were proposed and signed by Commissioner Eristoff. Proposal

February 16, 2006

Adoption 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 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 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

January 10, 2006

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 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 adopted and signed by Commissioner Eristoff. Adoption


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