11/10/10 N.Y. St. Reg. TAF-35-10-00003-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of sections 70.1 and 80.2 and Parts 74 and 82; repeal of section 79.2; and addition of new section 79.2 to Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First, 472(1), 475 (not subdivided); and L. 2010, ch. 134, part D
Purpose:
To implement statutory provisions and set commissions to agents for affixing cigarette stamps relating to the new rate of tax.
Text or summary was published
in the September 1, 2010 issue of the Register, I.D. No. TAF-35-10-00003-P.
Final rule as compared with last published rule:
No changes.
Text of rule and any required statements and analyses may be obtained from:
John W. Bartlett, Tax Regulations Specialist 4, Department of Taxation and Finance, Taxpayer Guidance Division, Building 9, W.A. Harriman Campus, Albany, NY 12227, (518) 457-2254, email:
tax_regulations@tax.state.ny.usAssessment of Public Comment
The agency received no public comment.
