2014 Rule making actions

December 16, 2014

Adoption of amendments repealing Appendix 10-A and enacting 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 January 1, 2015. The amendments would change the withholding tables in accordance with the income tax surcharge rate change for tax years beginning after 2015 necessitated by the implementation of the City of Yonkers 16.75 percent income tax surcharge over a twelve-month period, rather than the shorter implementation period required for tax year 2014. Amendments to provisions regarding withholding on supplemental wages are also made to comport with the new rates of withholding. The amendments were adopted and signed by Commissioner Mattox. Adoption

November 17, 2014

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 2014. 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 2015. 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 subchapter H of the Alcoholic Beverage Tax Regulations to allow New York State farm distilleries to file annual alcoholic beverage tax returns rather than monthly returns as currently required. In addition, the rule amends section 60.1 of the regulations to eliminate unnecessarily specific references to annual production by farm breweries and an obsolete citation to the Alcoholic Beverage Control Law. The amendments were proposed and signed by Commissioner Mattox. Proposal

October 14, 2014

Proposal to repeal Appendix 10-A and enact 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 January 1, 2015. These tables and other methods reflect amendments to the City of Yonkers local law adjusting the City of Yonkers income tax surcharge to 16.75 percent effective January 1, 2014. These amendments implement the income tax surcharge rate over the full 12 month period for subsequent years. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. The amendments were proposed and signed by Commissioner Mattox. Proposal

September 17, 2014

Emergency Readoption 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 August 1, 2014 to reflect the increase in the rate of the city income tax surcharge on residents from 15 to 16 ¾ percent of net state income tax effective for 2014. Amendments are also made to provisions regarding withholding on supplemental wages to reflect the new rate of withholding. Because the earliest date that the Notice of Adoption can be published is October 8, 2014, and the emergency adoption will expire on September 24, 2014, this emergency readoption is necessary to continue the rule until the permanent readoption becomes effective. The amendments were adopted and signed by Commissioner Mattox. Emergency Readoption

Permanent Adoption 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 August 1, 2014 to reflect the increase in the rate of the city income tax surcharge on residents from 15 to 16 ¾ percent of net state income tax effective for 2014. 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

August 11, 2014

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 2014. 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 2014. 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 26, 2014

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 August 1, 2014 to reflect the increase in the rate of the city income tax surcharge on residents from 15 to 16 ¾ percent of net state income tax effective for 2014.  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 and signed by Commissioner Mattox. Emergency Adoption and Proposal

May 19, 2014

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 2014. 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 2014. 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

February 13, 2014

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 2014. 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 second quarter of 2014. 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