TAF-36-07-00004-P Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax

9/5/07 N.Y. St. Reg. TAF-36-07-00004-P

NEW YORK STATE REGISTER

VOLUME XXIX, ISSUE 36

September 05, 2007

RULE MAKING ACTIVITIES

DEPARTMENT OF TAXATION AND FINANCE

PROPOSED RULE MAKING

NO HEARING(S) SCHEDULED

 

I.D No. TAF-36-07-00004-P

Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax

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 of the fuel use tax on motor fuel and diesel motor fuel for the calendar quarter beginning Oct. 1, 2007, and ending Dec. 31, 2007, and reflect the aggregate rate per gallon on such fuels for such calendar quarter for purposes of the joint administration of the fuel use tax and the art. 13-A carrier tax.

Text of proposed rule:

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

Motor Fuel			Diesel Motor Fuel
Sales Tax Component	Composite Rate	Aggregate Rate	Sales Tax Component	Composite Rate	Aggregate Rate
(xlvii) July — September 2007
14.0	22.0	38.6	14.0	22.0	36.85
(xlviii) October — December 2007
14.0	22.0	38.6	14.0	22.0	36.85

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, Bldg. 9, State Campus, Albany, NY 12227, [phone], e-mail: [e-mail]

Data, views or arguments may be submitted to:

Marilyn Kaltenborn, Director, Taxpayer Guidance Division, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, [phone], e-mail: [e-mail]

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 rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.