ÿWPCË ¼+HªMÆHyþi¤Sx>°q h{g·§‚¥›4Tª dÿeµvÄûÒN\¯q›#œ-Ãé¡gq½yŠ™©8v°lÕ+v~ï°Ý)w«wdƒ ¢³n“¤ågݵÃ5xÿÐ odÉJš'½ÑtDÏ¢Cí«‚šZÿBœK3¬H¤4B È ]¡ ^w5϶âp¬c&b;2¡ä—ùß× ‹ËcÙHÎÍ÷ÈŠ½:ËöH¦ÅpL&E~EÞGœ•ÇaÎyÙ ÎìÓäÔº°jÆê¬ 9°øÓž*e¡¶f†RŠØf°[ñïš‚L¬ ýᇟˆ€«< ÿ¬ –?“tÛêÖŸõ†c3Sã=rV[D¼åª£G~ÊïG RÝ¿\Q–çIùŠ¿Pd~¸É€2ãi³'ıŒ¹¥Ou°dœ¥81¹g[·H¥Æ>ËŒ“Ö ª ,öþ¢÷q¯å©¯*¹õl‚Lor‰íû͹4’‰JÙŠG¯fÿüÌç)~­mÄÊ ©/±‹? ±Ýi4j×àÄ?¸õ\>6 ;þáꩪì–hÍBÉUœííïU>øßÎ/x¥./ž‰RúÙ+ë³áLaõ%LÁÊKýšè:L)'à§o´Í #ÉÒUN› %é 0:ï^ )w549M\ m^^u}U8“˜\\albprintb9\CO920018ÈÈÈÈÈÈÈÈ0(ÖÃ9 Z‹6Times New Roman RegularX(üœ$¡¡ÔUSUS.,ÔÄ“o-— an¯,SERDAT3|xÿU‹ÿÀÀÀ  Ñ ° Ñ<4šÛ 9Z+‹ Courier New Ý ƒüœ!ÝÔUSUS.,ÔÝ  ÝÔ_ÔÒX°ÒÒX°ÒÓ  ÓÑ€ OaÑÔ€XµúXXXÔSTATE€OF€NEW€YORKÐ ° ÐÌDEPARTMENT€OF€TAXATION€AND€FINANCEÐ \¬ ÐÌà@@‡ ‡ ìàCOMMISSIONER€OF€TAXATION€AND€FINANCEÐ X ÐÌà@@"ìàALBANY,€NEW€YORKÐ ´  ÐÓYÓÌÓÓà ° àPursuant€to€the€authority€contained€in€subdivision€First€of€sectionÐ ` ° Ð171,€subdivision€(b)€of€section€315,€subsection€(a)€of€section€697,Ð  \  Ðsubdivision€(a)€of€section€1096,€subdivision€1€of€section€1142,€sectionÐ ¸  Ð1250€(not€subdivided),€subsection€(a)€of€section€1312,€subsection€(a)€ofÐ d´  Ðsection€1332,€€and€section€1342€(not€subdivided)€of€the€Tax€Law;Ð `  Ðsubdivision€(e)€of€section€25„n€of€the€General€City€Law;€subdivision€(a)€ofÐ ¼  Ðsection€11„1797€and€section€11„1943€(not€subdivided)€of€the€AdministrativeÐ h¸ ÐCode€of€the€City€of€New€York;€section€15„108€of€the€Codes€and€Ordinances€ofÐ d Ðthe€City€of€Yonkers;€and€sections€1€and€38€of€Part€R€of€Chapter€85€of€theÐ À ÐLaws€of€2002;€the€Second€Deputy€Commissioner€of€Taxation€and€Finance,€beingÐ l¼ Ðduly€authorized€to€act€in€the€absence€of€the€Commissioner€of€Taxation€andÐ h ÐFinance€and€the€vacancy€in€the€office€of€the€First€Deputy€€Commissioner€ofÐ Ä ÐTaxation€and€Finance,€at€an€open€meeting€held€on€even€date€with€the€signingÐ pÀ  Ðof€this€rule,€hereby€makes€and€adopts€as€an€emergency€measure€the€following€Ð !l" Ðamendments€with€respect€to€the€Amnesty€Program€as€published€in€the€newlyÐ È"$ Ðadded€Chapter€X€of€Title€20€of€the€Official€Compilation€of€Codes,€Rules€andÐ t$Ä& ÐRegulations€of€the€State€of€New€York,€to€read€as€follows:Ð  &p!( Ðà ° àSection€1.€€A€new€Chapter€X€is€added€to€such€regulations€to€read€asÐ Ì'#* Ðfollows:Ð x)È$, ÐòòÌÐ Ð, (0 ÐÑ OaÑâ  âÑ°°Ñâ  âÑ  ÑChapter€XÐ ° ÐAmnesty€ProgramóóÐ \¬ ÐòòPART€óóÐ X Ðòò2500€€Amnesty€Program€of€2002€„€2003óóÐ ´  ÐÓ  ÓòòPart€2500Ð ` ° ÐAmnesty€Program€of€2002€„€2003Ð  \  Ð(Statutory€Authority:€Tax€Law,€ðð171;€L.€2002,€ch.€85,€Part€R,€ðððð€1€(k)€andÐ ¸  Ð38(b))Ð d´  ÐÓM Óà ° àSec.Ð `  Ðà ° à2500.1€Amnesty€Program€of€2002€„€2003Ð ¼  Ðà ° àSection€2500.1€€€€Amnesty€Program€of€2002€„€2003.€€Part€R€of€ChapterÐ h¸ Ð85€of€the€Laws€of€2002€establishes€an€amnesty€program€to€be€administered€byÐ d Ðthe€Commissioner€of€Taxation€and€Finance€and€describes€the€eligibleÐ À Ðtaxpayers€and€the€applicable€tax€liabilities€for€the€amnesty€program.€€TheÐ l¼ Ðprogram€allows€all€eligible€taxpayers€to€receive€a€waiver€of€certainÐ h Ðpenalties€and€a€two€percent€reduction€in€the€applicable€rate€of€interestÐ Ä Ðupon€payment€of€the€past€due€tax€liabilities.€€Part€R€provides€that€theÐ pÀ  Ðprogram€is€effective€for€the€period€as€prescribed€by€the€Commissioner.€TheÐ !l" Ðamnesty€program€will€begin€on€November€18,€2002€,€€and€end€on€January€31,Ð È"$ Ð2003.€óóÐ t$Ä& ÐÓÓÌDATED:€Albany,€New€YorkÐ ö&F") Ðà ° à€€November€18,€2002Ð Ì'#* ÐÌ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€€Ð x)È$, Ѐ€€€€€€€€€€€€€€€€€€€€€€€€€€€€€________________________________________Ð N*ž%- Ðà ° à€€à  àà ` àà ¸ àà  à€€€€€Michelle€A.€CummingsÐ $+t&. Ðà0 ° àà0°€%°€%àà0` €%€%àà0¸ ` €%` €%àà0¸ €%¸ €%àà0h€%€%àDeputy€Commissioner€of€the€Office€of€TaxÐ ú+J'/ ÐPolicy€AnalysisÐÐ, (0h€%h€% Ðà ° àà  àà ` àà ¸ àà  àà h àDepartment€of€Taxation€and€Ô_ÔFinanceÔ_Ô