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Department of Taxation and Finance

Proposals - corporation taxes 2013

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 September 9, 2013

  • Proposal of amendments to the Regulations on Compromises to reflect the legislative changes of chapter 469 of the Laws of 2011 and define what constitutes undue economic hardship. 20 NYCRR Parts 5000 and 5005 and section 7-4.5.

   Text of Proposal

   PDF | Word | RTF

   SAPA Documentation

Assessment of Public Comment

Substance of the Proposal Rule

Regulatory Impact Statement

Regulatory Flexibility Analysis for Small Business and Local Governments

Rural Area Flexibility Analysis

Job Impact Statement

Statement of Reasoned Justification for Modification

   Submitted for publication in the 09/25/13 edition of the State Register.

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