3/7/07 N.Y. St. Reg. TAF-52-06-00008-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Addition of Subparts 5-4 and 20-7 and section 106.3 to Title 20 NYCRR.
Statutory authority:
Tax Law, sections 26(a); 171, subd. First; 697(a); and 1096(a)
Subject:
Security training tax credit.
Purpose:
To provide a credit proration rule where a qualified security officer is not employed for a full year.
Text or summary was published
in the notice of proposed rule making, I.D. No. TAF-52-06-00008-P, Issue of December 27, 2006.
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.usAssessment of Public Comment
The agency received no public comment.
