TAF-35-10-00004-P Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax Jointly Administered Therewith

9/1/10 N.Y. St. Reg. TAF-35-10-00004-P

NEW YORK STATE REGISTER

VOLUME XXXII, ISSUE 35

September 01, 2010

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. TAF-35-10-00004-P

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 proposed rule:

Proposed Action:

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 October 1, 2010 through December 31, 2010.

Text of proposed rule:

Pursuant to the authority contained in subdivision First of section 171, subdivision (c) of section 301-h, subdivision 7 of section 509, subdivision (b) of section 523, and subdivision (a) of section 528 of the Tax Law, the First Deputy Commissioner of Taxation and Finance, being duly authorized to act due to the vacancy in the office of the Commissioner of Taxation and Finance, hereby proposes to make and adopt the following amendment to the Fuel Use Tax Regulations, as published in Article 3 of Subchapter C of Chapter III of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York.

Section 1. Paragraph (1) of subdivision (b) of section 492.1 of such regulations is amended by adding a new subparagraph (lx) to read as follows:

Motor Fuel			Diesel Motor Fuel
Sales Tax	Composite	Aggregate	Sales Tax	Composite	Aggregate
Component	Rate	Rate	Component	Rate	Rate
(lix) July - September 2010
16.0	24.0	40.3	16.0	24.0	38.55
(lx) October - December 2010
15.6	23.6	39.9	16.0	24.0	38.55

Text of proposed 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, [phone], email: [e-mail]

Data, views or arguments may be submitted to:

Same as above.

Public comment will be received until:

45 days after publication of this notice.

Regulatory Impact Statement, Regulatory Flexibility Analysis, Rural Area Flexibility Analysis and Job Impact Statement

Statements and analyses are not submitted with this notice because the proposed rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.