2/18/15 N.Y. St. Reg. TAF-48-14-00003-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 60.1 of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subdivision First, 429(1) and 436 (not subdivided)
Subject:
Filing requirements for farm distilleries under article 18 of the Tax Law.
Purpose:
To allow farm distilleries to file annual rather than monthly alcoholic beverage tax returns.
Text or summary was published
in the December 3, 2014 issue of the Register, I.D. No. TAF-48-14-00003-A.
Final rule as compared with last published rule:
No changes.
Text of rule and any required statements and analyses may be obtained from:
Kathleen O'Connell, Department of Taxation and Finance, Office of Counsel, Building 9, WA Harriman Campus, Albany, NY 12227, (518) 530-4153, email:
tax.regulations@tax.ny.govInitial Review of Rule
As a rule that requires a RFA, RAFA or JIS, this rule will be initially reviewed in the calendar year 2018, which is no later than the 3rd year after the year in which this rule is being adopted.
Assessment of Public Comment
The agency received no public comment.
