TAF-40-07-00004-A Annual Sales and Use Tax Returns  

  • 12/26/07 N.Y. St. Reg. TAF-40-07-00004-A
    NEW YORK STATE REGISTER
    VOLUME XXIX, ISSUE 52
    December 26, 2007
    RULE MAKING ACTIVITIES
    DEPARTMENT OF TAXATION AND FINANCE
    NOTICE OF ADOPTION
     
    I.D No. TAF-40-07-00004-A
    Filing No. 1369
    Filing Date. Dec. 11, 2007
    Effective Date. Dec. 26, 2007
    Annual Sales and Use Tax Returns
    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.us
    Assessment of Public Comment
    The agency received no public comment.

Document Information

Effective Date:
12/26/2007
Publish Date:
12/26/2007