TAF-10-08-00005-A Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax Jointly Administered Therewith

6/11/08 N.Y. St. Reg. TAF-10-08-00005-A

NEW YORK STATE REGISTER

VOLUME XXX, ISSUE 24

June 11, 2008

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

NOTICE OF ADOPTION

 

I.D No. TAF-10-08-00005-A

Filing No. 469

Filing Date. May. 27, 2008

Effective Date. May. 27, 2008

Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax Jointly Administered Therewith

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:

Action taken:

Amendment of section 492.1(b)(1) of Title 20 NYCRR.

Statutory authority:

Tax Law, sections 171, subd. First, 301-h(c), 509(7), 523(b) and 528(a)

Subject:

Fuel use tax on motor fuel and diesel motor fuel and the art. 13-A carrier tax jointly administered therewith.

Purpose:

To set the sales tax component and the composite rate per gallon for the period April 1, 2008 through June 30, 2008.

Text or summary was published

in the notice of proposed rule making, I.D. No. TAF-10-08-00005-P, Issue of March 5, 2008.

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, [phone], e-mail: [e-mail]

Assessment of Public Comment:

An assessment of public comment is not submitted with this notice because the rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.