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Summary of rule making actions 2012

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December 17, 2012

Adoption of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Franchise Taxes on Insurance Corporations Regulations to update rules and codify Department interpretation regarding combined reports. The rule also reflects technical amendments relating to the filing of combined reports by Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs). The amendments were adopted and signed by Commissioner Mattox. Adoption

November 13, 2012

Adoption of amendments to 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 2012. 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 Mattox. Adoption

Adoption of amendments to section 527.9 of the Sales and Use Taxes Regulations to conform the regulations to the existing interpretation of statutory provisions by eliminating a one-week stay test that was used as one of the factors to determine whether the rental of a bungalow or similar living unit was subject to sales tax.  The rule also makes related clarifying and technical amendments in section 527.9 to reflect current statutory provisions concerning the sales tax on hotel occupancy. The amendments were adopted and signed by Commissioner Mattox. Adoption

Proposal of amendments to 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 2013. 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 Mattox.  Proposal

Proposal of amendments to section 60.1 of the Alcoholic Beverage Tax Regulations to allow persons registered as farm breweries pursuant to section 51-a of the Alcoholic Beverage Control Law to file annual beer tax returns rather than monthly returns that would otherwise be required. The amendments were proposed and signed by Commissioner Mattox. Proposal

August 23, 2012

Adoption of amendments to 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 2012. 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 Mattox. Adoption

Adoption of amendments to move the rules for Real Property Tax Administration from Chapter I of Subtitle F of Title 9 to Title 20, which contains the rules of the Commissioner of Taxation and Finance, as a new Chapter XVI, Real Property Tax Administration. Parts 185 through 201 of the former Chapter I of Subtitle F of Title 9 are renumbered Parts 8185 through 8201 within Chapter XVI of Title 20. The rule corrects obsolete references, updates functions in line with current statute within the Tax Department, and makes other technical updates. References to the State Board or board where the State Board retains its authority pursuant to section 200-a of the RPTL remain. The amendments were adopted and signed by Commissioner Mattox. Adoption

Proposal of amendments to 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 2012. 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 Mattox. Proposal

Proposal of amendments to section 527.9 of the Sales and Use Taxes Regulations to conform the regulations to the existing interpretation of statutory provisions by eliminating a one-week stay test that was used as one of the factors to determine whether the rental of a bungalow or similar living unit was subject to sales tax. The proposed rule also makes related clarifying and technical amendments in section 527.9 to reflect current statutory provisions concerning the sales tax on hotel occupancy. The amendments were proposed and signed by Commissioner Mattox. Proposal

Proposal of amendments to the Business Corporation Franchise Tax Regulations, the Franchise Tax on Banking Corporations Regulations, and the Franchise Taxes on Insurance Corporations Regulations to update rules and codify Department interpretation regarding combined reports. The proposed rule also reflects technical amendments relating to the filing of combined reports by Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs). The amendments were proposed and signed by Commissioner Mattox. Proposal

May 24, 2012

Adoption of amendments to 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 2012. 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 Mattox. Adoption

Proposal of amendments to 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 2012. 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 Mattox. Proposal

April 16, 2012

Adoption of amendments to Subparts 188-2 and 188-4 of Title 9 NYCRR to reduce the continuing education requirement for assessors and county directors of real property tax service agencies. The amendments were adopted and signed by Commissioner Mattox. Adoption

Proposal of amendments to move the rules for Real Property Tax Administration from Chapter I of Subtitle F of Title 9 to Title 20, which contains the rules of the Commissioner of Taxation and Finance, as a new Chapter XVI, Real Property Tax Administration. Parts 185 through 201 of the former Chapter I of Subtitle F of Title 9 will be renumbered Parts 8185 through 8201 within Chapter XVI of Title 20. The proposed rule corrects obsolete references, updates functions in line with current statute within the Tax Department, and makes other technical updates. References to the State Board or board where the State Board retains its authority pursuant to section 200-a of the RPTL remain. The amendments were proposed and signed by Commissioner Mattox. Proposal

March 1, 2012

Permanent Adoption to repeal Appendixes 10 and 10-A and enact new Appendixes 10 and 10-A of Title 20 NYCRR to implement new New York State and City of Yonkers withholding tables and other methods to reflect amendments to the personal income tax law enacted by Chapter 56 of the Laws of 2011, adjusting the personal income tax rates and the tax table benefit recapture for certain taxpayers. The amendments also reflect the implementation of the City of Yonkers 15 percent income tax surcharge on residents over a twelve-month period, rather than the shorter implementation period required for tax year 2011. Amendments to provisions regarding withholding on supplemental wages are also made to accord with the new rates of withholding. These amendments were previously adopted as an emergency action to apply to wages and other compensation paid on or after January 1, 2012. The amendments were adopted and signed by Commissioner Mattox. Adoption

Adoption of amendments to 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 2012. 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 Mattox. Adoption

Adoption of amendments to section 530.1 of the Sales and Use Taxes Regulations to update language to more accurately reflect existing statutes and Department practice concerning the use of sales tax collection charts. The amendments were adopted and signed by Commissioner Mattox. Adoption

Proposal of amendments to 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 2012. 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 Mattox. Proposal

January 30, 2012

Proposal of amendments to Subparts 188-2 and 188-4 of Title 9 NYCRR to reduce the continuing education requirement for assessors and county directors of real property tax service agencies.  The amendments were proposed and signed by Commissioner Mattox. Proposal


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