2003 emergency adoptions—personal income tax
Unless otherwise noted, emergency adoptions will expire 90 days after filing with the Secretary of State.
November 12, 2003
Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer, as amended by Chapter 686 of the Laws of 2003. 20 NYCRR Part 163
Text of emergency adoption
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
Submitted for publication in the 11/26/03 edition of the State Register.
August 26, 2003
Emergency adoption of amendments to the Personal Income Tax regulations to implement the estimated personal income tax due upon the sale or transfer of real property within New York State by a nonresident taxpayer. 20 NYCRR Part 163
Text of emergency adoption
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
Submitted for publication in the 9/10/03 edition of the State Register.
July 1, 2003
Emergency adoption of amendments to repeal Appendix 10-C of Title 20 NYCRR and enact a new Appendix 10-C of that Title to provide new City of New York withholding tables and other methods applicable to wages and other compensation paid on or after July 1, 2003. The proposal also reflects the increase, to 5.6 percent, of the New York City tax rate to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the new tax table benefit recapture in Chapter 63 of the Laws of 2003. 20 NYCRR section 291.1(b) and Appendix 10-C
Text of emergency adoption
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
- Summary
Submitted for publication in the 7/16/03 edition of the State Register.
June 12, 2003
Emergency adoption of amendments to repeal Appendixes 10 and 10-A of Title 20 NYCRR and enact new Appendixes 10 and 10-A 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 July 1, 2003. The emergency rule also reflects the increase, to 9.05 percent and .4525 percent, of the New York State rate and Yonkers resident income tax surcharge rate, respectively, to be applied to supplemental wage payments. The amendments reflect the revision of the tax tables and the tax table benefit recapture in a chapter of the Laws of 2003. 20 NYCRR sections 171.4(b)(1) and 251.1(b); Appendixes 10 and 10-A
Text of emergency adoption
SAPA documentation
- Regulatory Impact Statement
- Regulatory Flexibility Analysis for Small Business and Local Governments
- Rural Area Flexibility Analysis
- Job Impact Statement
- Summary
Submitted for publication in the 7/2/03 edition of the State Register.