TAF-43-07-00003-A Tobacco Products Wholesale Dealers' Informational Returns  

  • 12/26/07 N.Y. St. Reg. TAF-43-07-00003-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-43-07-00003-A
    Filing No. 1370
    Filing Date. Dec. 11, 2007
    Effective Date. Dec. 26, 2007
    Tobacco Products Wholesale Dealers' Informational Returns
    PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
    Action taken:
    Addition of Part 90 to Title 20 NYCRR.
    Statutory authority:
    Tax Law, sections 171, subdivision First; 474, subdivision (4); 475, not subdivided.
    Subject:
    Tobacco products wholesale dealers' informational returns.
    Purpose:
    To require wholesale dealers that are not also distributors of tobacco products to file new monthly informational returns with the department detailing their purchases, sales, and prices of such products.
    Text or summary was published
    in the notice of proposed rule making, I.D. No. TAF-43-07-00003-P, Issue of October 24, 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