11/19/08 N.Y. St. Reg. TAF-37-08-00006-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 492.1(b)(1) of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First; 301-h(c); 509(7); 523(b); and 528(a)
Subject:
Fuel use tax on motor fuel and diesel motor fuel and the art. 13-A carrier tax jointly administered therewith.
Purpose:
To set the sales tax component and the composite rate per gallon for the period October 1, 2008 through December 31, 2008.
Final rule as compared with last published rule:
Substantial revisions were made in 492.1(b)(1).
Text of final rule:
Section 1. Paragraph (1) of subdivision (b) of section 492.1 of such regulations is amended by adding a new subparagraph (lii) to read as follows:
| Motor Fuel | Diesel Motor Fuel |
|---|
| Sales Tax | Composite | Aggregate | Sales Tax | Composite | Aggregate |
|---|
| Component | Rate | Rate | Component | Rate | Rate |
|---|
| (li) July-September 2008 |
| 14.0 | 22.0 | 38.4 | 14.0 | 22.0 | 36.65 |
| (lii) October - December 2008 |
| 14.7 | 22.7 | 39.1 | 14.7 | 22.7 | 37.35 |
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.usRevised Regulatory Impact Statement
A revised regulatory impact statement is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
Revised Regulatory Flexibility Analysis
A revised regulatory flexibility analysis is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
Revised Rural Area Flexibility Analysis
A revised rural area flexibility analysis is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
Revised Job Impact Statement
A revised job impact statement is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
Assessment of Public Comment
An assessment of public comment is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
