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| Adoptions Home | Adoptions by Other Type: Personal Income Taxes | Sales and Use Taxes | Miscellaneous Taxes | Procedural Administrative |
| Other Corporation Taxes Rule Making Actions: Proposals | |
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2008
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2007
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2003
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2002 |
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Adoption of amendments to repeal Part 11 of the Business Corporation
Franchise Tax Regulations and section 200.4 of the Personal Income
Tax Regulations. The rule eliminates unnecessary provisions
of the regulations regarding the setting
of fees for corporation franchise tax searches, bulk orders of
forms, and a publication containing certain forms and instructions.
Pursuant to the State Administrative Procedure Act, fees under $100
need not be set by regulation. 20 NYCRR Part 11 and
section 200.4. Text of Adoption PDF | Word | RTF Submitted for publication in the 12/31/08 edition of the State Register. |
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Adoption of amendments to the Business Corporation Franchise Tax
Regulations and the Personal Income Tax Regulations regarding
eligibility for the credit for taxicabs and livery service vehicles
accessible by individuals with disabilities. 20 NYCRR Subpart
5-5 and section 106.5. Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 6/11/08 edition of the State Register. |
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Adoption of amendments to the Business Corporation Franchise Tax
Regulations relating to repurchase agreements and securities lending
agreements held by registered securities brokers and dealers. The
amendments provide that repurchase agreements and securities lending
agreements held by registered securities brokers or dealers may not
be considered investment capital so that the income and expenses
from these agreements must be included in the computation of
business income for such taxpayers.
20 NYCRR sections 3-3.2, 4-4.3, 4-4.7, and 6-2.7. Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 12/26/07 edition of the State Register. |
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Adoption of amendments to the Business Corporation Franchise Tax
Regulations, the Franchise Tax on Banking Corporations Regulations,
and the Personal Income Tax Regulations of Title 20 NYCRR. The
amendments set forth a credit proration rule for the Security
Training Tax Credit where a qualified security officer is not
employed for a full year. 20 NYCRR Subparts 5-4 and 20-7
and section 106.3.
Text of Adoption PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. |
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Adoption of
amendments to the Business Corporation Franchise Tax Regulations to
provide comprehensive guidance with regard to the computation of tax
under Article 9-A of the Tax Law for corporations that are partners
in partnerships or which are members of limited liability companies
that are treated as partnerships under Article 9-A. 20
NYCRR section 1-2.6 and Parts 3 and 4 Text of Adoption PDF | Word | RTF Submitted for publication in the 11/01/06 edition of the State Register. |
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| ● | Adoption of amendments
to Sections 1-3.3 and 1-3.4 of Subpart 1-3 of the Business
Corporation Franchise Tax regulations to provide that limited
participation in a trade show or shows in New York State is an
activity deemed insufficient to subject a foreign corporation to tax
under Article 9-A of the Tax Law. The rule also amends the
regulations to reflect various statutory and non-substantive
technical changes. 20 NYCRR sections
1-3.2, 1-3.3 and 1-3.4 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
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| ● | Adoption to repeal
obsolete regulations regarding the eligible business facility credit
for corporation taxes. The rule repeals Subpart 5-1 of the Business
Corporation Franchise Tax regulations, Subpart 20-1 of the Franchise
Tax on Banking Corporations regulations, Subpart 32-3 of the
Franchise Taxes on Insurance Corporations regulations, and Appendix
1 of Chapter I of Title 20
NYCRR. 20 NYCRR Subparts 5-1, 20-1, 32-3; and Appendix 1 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 10/22/03 edition of the State Register. |
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| ● | Adoption of amendments to the Business
Corporation Franchise Tax, the Franchise Tax on Banking
Corporations, the Franchise Taxes on Insurance Corporations and the
New York State Personal Income Tax regulations regarding the empire
zone wage tax credit. 20 NYCRR Subparts 5-9, 20-4,32-2, and
section 106.8 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/13/02 edition of the State Register. |
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| The official versions
of the rule making action documents are published in the State
Register, produced by the New York State Department of State. The official compilation of the Department of Taxation and Finance regulations is contained in Title 20 of the Codes, Rules and Regulations of the State of New York (20 NYCRR). To contact the Department of State, visit its Web site at www.dos.state.ny.us |
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