DEPARTMENT OF TAXATION AND FINANCE
Rule Continued without Modification
Pursuant to section 207.4 of the State Administrative Procedure Act, the Department of Taxation and Finance hereby gives notice of the following:
As part of the Department's 2007 review of rules that were adopted during 1997 and 2002, it has reviewed amendments to 20 NYCRR Part 151 (Group Nonresident Income Tax Returns) that were adopted in 1997. The statutory authority for this rule is contained in sections 171, subd. First, and 697(a) of the Tax Law. This rule was previously reviewed as part of the Department's 2002 Rule Review published in the State Register on January 2, 2002, and was continued without modification. Notice of the 2002 continuance was published in the Rule Review section of the November 6, 2002, issue of the State Register.
This rule is once again being continued without modification because it expands the privilege of filing group nonresident income tax returns to more partnerships, which is a benefit to partnerships that should be continued. There have been no statutory amendments or changes in policy that warrant any modification of the rule.
A summary of this rule was published in the Rule Review section of the January 3, 2007, issue of the
State Register. The 2007 Rule Review, including the summary, was also posted to the Department's web site (
http://www.tax.state.ny.us/rulemaker/regulations/ fiveyearrev.htm) on January 2, 2007. The Department did not receive any public comments regarding this rule.
For further information contact: John W. Bartlett, Department of Taxation and Finance, Taxpayer Guidance Division, Building 9, W.A. Harriman Campus, Albany, NY 12227, (518) 457-2254
