TAF-27-09-00009-A Automatic Extension of Time to File Partnership and Fiduciary Returns  

  • 9/30/09 N.Y. St. Reg. TAF-27-09-00009-A
    NEW YORK STATE REGISTER
    VOLUME XXXI, ISSUE 39
    September 30, 2009
    RULE MAKING ACTIVITIES
    DEPARTMENT OF TAXATION AND FINANCE
    NOTICE OF ADOPTION
     
    I.D No. TAF-27-09-00009-A
    Filing No. 1062
    Filing Date. Sept. 10, 2009
    Effective Date. Sept. 30, 2009
    Automatic Extension of Time to File Partnership and Fiduciary Returns
    PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
    Action taken:
    Amendment of section 157.2(a) of Title 20 NYCRR.
    Statutory authority:
    Tax Law, sections 171, subdivision First, 657(a) and 697(a)
    Subject:
    Automatic extension of time to file partnership and fiduciary returns.
    Purpose:
    To conform to federal treatment concerning the automatic extension of time to file partnership and fiduciary returns.
    Text or summary was published
    in the July 8, 2009 issue of the Register, I.D. No. TAF-27-09-00009-P.
    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: John_Bartlett@tax.state.ny.us
    Assessment of Public Comment
    The agency received no public comment.

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