12/26/07 N.Y. St. Reg. TAF-40-07-00004-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 533.3(d) and (g)(1) of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First; 1136, subds. (a), (b), (c), and (d); 1142, subds. (1) and (8); 1250 (not subdivided); and 1251, subds. (a), (b), (c) and (d)
Subject:
Annual sales and use tax returns.
Purpose:
To update the sales and use tax regulations concerning annual returns.
Text or summary was published
in the notice of proposed rule making, I.D. No. TAF-40-07-00004-P, Issue of October 3, 2007.
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, Bldg. 9, State Campus, Albany, NY 12227, (518) 457-2254, e-mail:
tax_regulations@tax.state.ny.usAssessment of Public Comment
The agency received no public comment.