9/30/09 N.Y. St. Reg. TAF-27-09-00009-A
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.usAssessment of Public Comment
The agency received no public comment.