2008 adoptions—personal income tax
December 16, 2008
Adoption of amendments to repeal Part 11 of the Business Corporation Franchise Tax Regulations and section 200.4 of the Personal Income Tax Regulations. The rule eliminates unnecessary provisions of the regulations regarding the setting of fees for corporation franchise tax searches, bulk orders of forms, and a publication containing certain forms and instructions. Pursuant to the State Administrative Procedure Act, fees under $100 need not be set by regulation. 20 NYCRR Part 11 and section 200.4.
Text of adoption
Submitted for publication in the 12/31/08 edition of the State Register.
December 4, 2008
Adoption of amendments to section 105.20(e)(1) of the Personal Income Tax Regulations to remove provisions of the regulations providing for a "temporary stay" exception from the definition of permanent place of abode for purposes of determining whether an individual is a resident for personal income tax purposes. 20 NYCRR section 105.20(e)(1).
Text of adoption
SAPA documentation
Submitted for publication in the 12/24/08 edition of the State Register.
May 27, 2008
Adoption of amendments to the Business Corporation Franchise Tax Regulations and the Personal Income Tax Regulations regarding eligibility for the credit for taxicabs and livery service vehicles accessible by individuals with disabilities. 20 NYCRR Subpart 5-5 and section 106.5.
Text of adoption
SAPA documentation
Submitted for publication in the 6/11/08 edition of the State Register.
April 22, 2008
Adoption of amendments to update section 117.5 of the Personal Income Tax Regulations to conform with federal treatment of allocations in partnership agreements which do not have substantial economic effect, in keeping with Internal Revenue Code section 704(b). 20 NYCRR sections 3-13.5(a)(1) and 117.5.
Text of adoption
Submitted for publication in the 5/7/08 edition of the State Register.