TAF-24-08-00006-A Cigarette Tax  

  • 8/13/08 N.Y. St. Reg. TAF-24-08-00006-A
    NEW YORK STATE REGISTER
    VOLUME XXX, ISSUE 33
    August 13, 2008
    RULE MAKING ACTIVITIES
    DEPARTMENT OF TAXATION AND FINANCE
    NOTICE OF ADOPTION
     
    I.D No. TAF-24-08-00006-A
    Filing No. 768
    Filing Date. Jul. 29, 2008
    Effective Date. Aug. 13, 2008
    Cigarette Tax
    PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
    Action taken:
    Amendment of sections 70.1, 80.2 and 526.5 and Parts 74 and 82; renumbering of section 79.3 to section 79.4; and addition of new section 79.3 to Title 20 NYCRR.
    Statutory authority:
    Tax Law, sections 171, subd. First; 475 (not subdivided); 1142(1), 1250 (not subdivided); and L. 2008, ch 57, part RR-1, section 4
    Subject:
    Cigarette tax.
    Purpose:
    To implement statutory provisions and set commissions to agents for affixing cigarette stamps relating to the new rate of tax.
    Text or summary was published
    in the June 11, 2008 issue of the Register, I.D. No. TAF-24-08-00006-EP.
    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.state.ny.us.
    Assessment of Public Comment
    The agency received no public comment.

Document Information

Effective Date:
8/13/2008
Publish Date:
08/13/2008