2011 Rule making actions

December 20, 2011

Emergency Adoption and Proposal 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 applicable to wages and other compensation paid on or after January 1, 2012. The new Appendixes 10 and 10-A reflect the recent 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. The amendments were adopted as an emergency measure and proposed and signed by Commissioner Mattox. Emergency Adoption and Proposal

November 29, 2011

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 2011. 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 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 proposed and signed by Commissioner Mattox. Proposal

Proposal 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 proposed and signed by Commissioner Mattox. Proposal

September 26, 2011

Proposal of amendments to repeal Appendixes 10 and 10-A and enact new Appendixes 10 and 10-A of Title 20 NYCRR to provide new New York State and City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after January 1, 2012. The amendments change the withholding tables in accordance with the income tax rate changes for tax years beginning after 2011 necessitated by Chapter 57 of the Laws of 2009, reflecting the return to the highest personal income tax return rate of 6.85 percent. 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.  The amendments were proposed and signed by Commissioner Mattox. Proposal

August 22, 2011

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 2011.  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 fourth quarter of 2011.  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

June 1, 2011

Permanent Adoption of amendments to repeal Appendix 10-A and enact a new Appendix 10-A of Title 20 NYCRR to provide new City of Yonkers withholding tables and other methods applicable, pursuant to the emergency adoption, to wages and other compensation paid on or after May 1, 2011 to reflect the increase in the rate of the city income tax surcharge on residents from 10 to 15 percent of net state income tax effective for 2011. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. The amendments were adopted and signed by Commissioner Mattox. Adoption

Adoption of amendments to the Business Corporation Franchise Tax and the Franchise Tax on Banking Corporations Regulations to eliminate references to certain obsolete forms, conform to statutory provisions, and make other technical and clarifying amendments.  The amendments were adopted and signed by Commissioner Mattox. Adoption

May 10, 2011

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 2011. 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 Mattox. Adoption

Adoption of amendments to the Bureau of Conciliation and Mediation Services Regulations to reflect certain statutory amendments. The amendments were adopted and signed by Acting 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 2011. 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 Mattox. Proposal

March 28, 2011

Emergency Adoption and Proposal to repeal Appendix 10-A and enact a new Appendix 10-A of Title 20 NYCRR to provide new City of Yonkers withholding tables and other methods applicable to wages and other compensation paid on or after May 1, 2011 to reflect the increase in the rate of the city income tax surcharge on residents from 10 to 15 percent of net state income tax effective for 2011. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. The amendments were adopted on an emergency basis and proposed as a permanent rule and signed by Commissioner Mattox. Emergency Adoption and Proposal

Permanent adoption of amendments to Part 201 of Chapter I of Subtitle F of Title 9 concerning the new assistance program for local assessing units authorized by Part Y of Chapter 56 of the Laws of 2010. The amendments were adopted and signed by Commissioner Mattox. Adoption

Adoption of amendments to the Business Corporation Franchise Tax and the Franchise Tax on Banking Corporations Regulations to update the administrative procedures concerning taxpayer requests for discretionary adjustments to the method of allocation. The amendments were adopted and signed by Commissioner Mattox. Adoption

Proposal of amendments to the Business Corporation Franchise Tax and the Franchise Tax on Banking Corporations Regulations to eliminate references to certain obsolete forms, conform to statutory provisions, and make other technical and clarifying amendments. The amendments were proposed and signed by Commissioner Mattox. Proposal

February 16, 2011

Emergency Readoption of amendments to Part 201 of Chapter I of Subtitle F of Title 9 concerning the new assistance program for local assessing units authorized by Part Y of Chapter 56 of the Laws of 2010. The amendments were adopted and signed by Acting Commissioner Mattox. Emergency Readoption

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 2011. 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 Mattox. Adoption

Adoption of amendments to the Cigarette Tax and Tobacco Products Tax Regulations to reference current statute for definitions and penalties and eliminate obsolete provisions. The amendments were adopted and signed by Acting 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 2011. 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 Mattox. Proposal

Proposal of amendments to the Bureau of Conciliation and Mediation Services Regulations to reflect certain statutory amendments. The amendments were proposed and signed by Acting Commissioner Mattox. Proposal