TAF-27-09-00010-A Registration Fees and Related Penalties for Retail Dealers of Cigarettes and Tobacco Products

9/30/09 N.Y. St. Reg. TAF-27-09-00010-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-27-09-00010-A

Filing No. 1063

Filing Date. Sept. 10, 2009

Effective Date. Sept. 30, 2009

Registration Fees and Related Penalties for Retail Dealers of Cigarettes and Tobacco Products

PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:

Action taken:

Amendment of section 73.1 and repeal of sections 73.2 and 73.3 of Title 20 NYCRR.

Statutory authority:

Tax Law, sections 171, subdivision First and 475 (not subdivided)

Subject:

Registration fees and related penalties for retail dealers of cigarettes and tobacco products.

Purpose:

To reference current statutory provisions, eliminate obsolete and unnecessary provisions, and make technical changes.

Text or summary was published

in the July 8, 2009 issue of the Register, I.D. No. TAF-27-09-00010-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, [phone], email: [e-mail]

Assessment of Public Comment

The agency received no public comment.