2/20/13 N.Y. St. Reg. TAF-48-12-00008-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 NCYRR.
Statutory authority:
Tax Law, section 171, subdivision First, 429(1), 436 (not subdivided)
Subject:
Tax return filings for licensed farm breweries.
Purpose:
To allow licensed farm breweries to file annual beer tax returns.
Text or summary was published
in the November 28, 2012 issue of the Register, I.D. No. TAF-48-12-00008-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.ny.govInitial Review of Rule
As a rule that does not require a RFA, RAFA or JIS, this rule will be initially reviewed in the calendar year 2018, which is no later than the 5th year after the year in which this rule is being adopted
Assessment of Public Comment
The agency received no public comment.