8/1/07 N.Y. St. Reg. TAF-22-07-00008-A
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of sections 415.1–415.3 and 415.5 of Title 20 NYCRR.
Statutory authority:
Tax Law, section 171, subd. First
Subject:
Refunds, credits and reimbursements of motor fuel tax.
Purpose:
To reflect statutory changes extending the period for applying for a refund, credit or reimbursement from two years to three years.
Text or summary was published
in the notice of proposed rule making, I.D. No. TAF-22-07-00008-P, Issue of May 30, 2007.
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
Written comment was received from Daniel T. Warren of West Seneca, NY, regarding proposal TAF-22-07-00008-P amending 20 NYCRR Parts 415.1–415.3 and 415.5.
Mr. Warren's comment does not object to the adoption of the proposed rule, but rather urges our agency to adopt, with certain modifications, a 2003 proposal regarding sales on Indian reservations (TAF-38-03-00017-P) that expired. This suggestion is beyond the scope of this rule, which merely reflects statutory changes made by Chapter 302 of the Laws of 2006 to extend the period for applying for a refund, credit or reimbursement under article 12-A of the Tax Law from two years to three years. No changes were made to the proposal as a result of Mr. Warren's comment.
