12/30/09 N.Y. St. Reg. TAF-43-09-00023-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 105.20(e)(1) of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First, 697(a) and 605(b)(1)
Subject:
Definition of resident for personal income tax.
Purpose:
To except dwellings maintained by full-time undergraduate students from the definition of permanent place of abode.
Text or summary was published
in the October 28, 2009 issue of the Register, I.D. No. TAF-43-09-00023-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.
