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| Adoptions Home | Adoptions by Other Type: Personal Income Taxes | Corporation Taxes | Sales and Use Taxes | Procedural Administrative |
| Other Miscellaneous Taxes Rule Making Actions: Proposals | Emergency Adoptions | Emergency Readoptions | |
| Select a year: 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | |
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2008 |
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Adoption of amendments to the Fuel Use Tax Regulations 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 fourth quarter of 2008. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR section 492.1(b)(1). Text of AdoptionPDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax Regulations 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 third quarter of 2008. This regulation also reflects the aggregate rate per gallon for purposes of the joint administration of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR section 492.1(b)(1). Text of AdoptionPDF | Word | RTF Submitted for publication in the 9/10/08 edition of the State Register. |
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July 29, 2008 |
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Permanent adoption of amendments to the Cigarette Tax, Cigarette Marketing Standards, and Sales and Use Tax Regulations relating to the implementation of the cigarette tax increase enacted by Part RR-1 of Chapter 57 of the Laws of 2008. 20 NYCRR Parts 70, 74, 79, 80, 82 and section 526.5. Text of AdoptionPDF | Word | RTF Submitted for publication in the 8/13/08 edition of the State Register. |
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May 27, 2008 |
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Adoption of amendments to the Fuel Use Tax Regulations 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 second quarter
of 2008. This regulation also reflects the aggregate rate per
gallon for purposes of the joint administration of the Fuel Use Tax
and Article 13-A carrier tax. 20 NYCRR section 492.1(b)(1). Text of Adoption PDF | Word | RTF Submitted for publication in the 6/11/08 edition of the State Register. |
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April 22, 2008 |
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Adoption of amendments to the Tobacco Products Tax Regulations to
codify in regulation the reporting requirement for distributors of
tobacco products that import, cause to be imported, or manufacture
roll-your-own (RYO) cigarette tobacco to file a supplemental
schedule to account for the RYO cigarette tobacco imported or caused
to be imported into New York State, or manufactured in New York
State. 20 NYCRR section 89.4. Text of Adoption PDF | Word | RTF Submitted for publication in the 5/7/08 edition of the State Register. |
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February 19, 2008 |
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Adoption of amendments to the Fuel Use Tax Regulations 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 first quarter
of 2008. This regulation also reflects the aggregate rate per
gallon for purposes of the joint administration of the Fuel Use Tax
and Article 13-A carrier tax. 20 NYCRR section 492.1(b)(1). Text of Adoption PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. |
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January 15, 2008 |
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Adoption of amendments to the Cigarette Tax and Cigarette Marketing
Standards Regulations to delete obsolete references to the 75 cent
cigarette tax stamp and packages of 10 cigarettes. 20 NYCRR
sections 74.2 and 82.2.
Text of Adoption PDF | Word | RTF Submitted for publication in the 01/30/08 edition of the State Register. |
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Adoption of amendments to the Tobacco Products Tax Regulations
relating to requiring tobacco products wholesale dealers to file new
informational returns that detail their purchases, sales, and prices
of cigars and other tobacco products. 20 NYCRR Part 90.
Text of Adoption PDF | Word | RTF Submitted for publication in the 12/26/07 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax Regulations 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 fourth
quarter of 2007. This regulation also reflects the
aggregate rate per gallon for purposes of the joint administration
of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 11/28/07 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax Regulations 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 third quarter
of 2007. This regulation also reflects the aggregate rate
per gallon for purposes of the joint administration of the Fuel Use
Tax and Article 13-A carrier tax. 20 NYCRR section
492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 9/5/07 edition of the State Register. |
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Adoption of amendments to Part 415 of the Motor Fuel Tax Regulations
to reflect statutory amendments extending the period for applying
for a refund, credit or reimbursement from two years to three years.
20 NYCRR sections 415.1-415.3 and 415.5
Text of Adoption PDF | Word | RTF SAPA Documentation Submitted for publication in the 8/1/07 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax Regulations 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 second
quarter of 2007. This regulation also reflects the
aggregate rate per gallon for purposes of the joint administration
of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 5/30/07 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax
Regulations 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 first quarter of 2007. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1)
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 Fuel Use Tax
regulations 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 fourth quarter of 2006. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 11/22/06 edition of the State Register. |
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Permanent adoption of amendments to the Fuel Use Tax Regulations to
amend the fuel use tax rates for the calendar quarter beginning
April 1, 2006, and ending June 30, 2006, to reflect recently enacted
legislation that implements a State sales and use tax reduction on
sales of motor fuel and diesel motor fuel and to calculate such
rates on an average basis for this three month period pursuant to
section 528(c) of the Tax Law. 20 NYCRR section 492.1(b)(1)(xliii)
Text of Adoption PDF | Word | RTF Submitted for publication in the 8/23/06 edition of the State Register. |
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Adoption of amendments to the Fuel
Use Tax regulations 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 third quarter of 2006. This regulation
also reflects the aggregate rate per gallon for purposes of the
joint administration of the Fuel Use Tax and Article 13-A carrier
tax.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 7/26/06 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax Regulations 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 second
quarter of 2006. This regulation also reflects the
aggregate rate per gallon for purposes of the joint administration
of the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR
section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 5/10/06 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax
regulations 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
first quarter of 2006. This regulation also reflects the
aggregate rate per gallon for purposes of the joint administration of
the Fuel Use Tax and Article 13-A carrier tax. 20 NYCRR section
492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 1/25/06 edition of the State Register. |
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Adoption of
amendments to the Fuel Use Tax regulations 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 fourth quarter of
2005. This regulation also reflects the aggregate rate
per gallon for purposes of the joint administration of the Fuel
Use Tax and Article 13-A carrier tax. 20 NYCRR section
492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 10/26/05 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax
regulations 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 third quarter of 2005. This
regulation also reflects the aggregate rate per gallon for
purposes of the joint administration of the Fuel Use Tax and
Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1)
Text of Adoption PDF | Word | RTF Submitted for publication in the 8/17/05 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax
regulations 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 second quarter of 2005. This
regulation also reflects the aggregate rate per gallon for
purposes of the joint administration of the Fuel Use Tax and
Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 4/27/05 edition of the State Register. |
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Adoption of
amendments to the Fuel Use Tax regulations 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 first quarter of
2005. This regulation also reflects the aggregate rate
per gallon for purposes of the joint administration of the Fuel
Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | Word | RTF Submitted for publication in the 1/19/05 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax regulations 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
fourth quarter of 2004.This regulation also reflects the
aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/10/04 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax regulations 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
third quarter of 2004. This regulation also reflects the
aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)(1) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 7/28/04 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax regulations 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
second quarter of 2004. This regulation also reflects the
aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/19/04 edition of the State Register. |
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Adoption of amendments to the Fuel Use
Tax regulations 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 first quarter of 2004. This regulation
also reflects the aggregate rate per gallon for purposes of the
joint administration of the Fuel Use Tax and Article 13-A
carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
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Adoption of amendments to the Cigarette Tax and
Cigarette Marketing Standards regulations to require wholesale dealers
of cigarettes who sell cigarettes at retail to also register as retail
dealers of cigarettes, thereby providing separate authorities for each
activity. As a result, wholesale dealers who also sell cigarettes at
retail, who are now effectively immune from penalties applicable to
their retail activities, will become subject to suspension and
revocation penalties in conjunction with their retail sales of
cigarettes. The rule also amends the regulations to reflect various
statutory changes. 20 NYCRR sections 70.2, 72.1, 73.2, 74.4, 78.4,
82.1-82.3 and 85.1 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 2/11/04 edition of the State Register. |
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Adoption of amendments to the Fuel Use
Tax regulations 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 fourth quarter of 2003. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/12/03 edition of the State Register. |
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Adoption of amendments to the Fuel Use
Tax regulations 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 third quarter of 2003. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b)
Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 8/13/03 edition of the State Register. |
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Adoption of amendments to the Fuel Use
Tax regulations 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 second quarter of 2003. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 4/30/03 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax regulations 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 first quarter of 2003.
This regulation also reflects the aggregate rate per gallon for
purposes of the joint administration of the Fuel Use Tax and Article
13-A carrier tax. 20 NYCRR section 492.1(b) Text of Adoption PDF | Wordperfect | RTF Submitted for publication in the 2/12/03 edition of the State Register. |
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Adoption
of amendments to the Fuel Use Tax regulations 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 fourth quarter of
2002. This regulation also reflects the aggregate rate per
gallon for purposes of the joint administration of the Fuel Use Tax
and Article 13-A carrier tax. 20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 11/13/02 edition of the State Register. |
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Permanent adoption of amendments to the
Cigarette Tax and Cigarette Marketing Standards regulations to
reflect the provisions of Chapter 93 of the Laws of 2002 enacted
June 25, 2002, relating to the increase of the New York City excise
tax on cigarettes. 20 NYCRR Parts 74, 80, and 82 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 9/11/02 edition of the State Register. |
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Permanent adoption of amendments to the
Tobacco Products Tax regulations as published in Subchapter
I of
Chapter
I of
Title 20 NYCRR, to implement the provisions of Chapter 85 of the
Laws of 2002. 20 NYCRR sections 89.1
and 89 Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 9/11/02 edition of the State Register. |
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Adoption of amendments to the Fuel Use
Tax regulations 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 third quarter of 2002. This regulation also
reflects the aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 8/14/02 edition of the State Register. |
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Permanent adoption of amendments to the
Cigarette Tax and Cigarette Marketing Standards regulations, to
implement the provisions of Chapter 1 of the Laws of 2002. Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/29/02 edition of the State Register. |
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Adoption of amendments to the Fuel Use Tax regulations 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
second quarter of 2002. This regulation also reflects the
aggregate rate per gallon for purposes of the joint
administration of the Fuel Use Tax and Article 13-A carrier tax.
20 NYCRR section 492.1(b) Text of Adoption PDF | WordPerfect | RTF Submitted for publication in the 5/15/02 edition of the State Register. |
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Adoption of amendments to the Fuel
Use Tax regulations 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 first quarter of 2002. This
regulation also reflects the aggregate rate per gallon for
purposes of the joint administration of the Fuel Use Tax and
Article 13-A carrier tax.
20 NYCRR section 492.1(b) 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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