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Proposal 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 2009. 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 Proposal PDF | Word | RTF Submitted for publication in the 11/19/08 edition of the State Register. To Comment |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 9/10/08 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 6/11/08 edition of the State Register. Adoption |
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Emergency Adoption and Proposal 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 Emergency Adoption and Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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| ● | Proposal 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 cigarette
tobacco to file a supplemental schedule to account for the
roll-your-own (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 Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 03/05/08 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 11/28/07 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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| ● | Proposal of amendments to section 60.1
of the Alcoholic Beverage Tax Regulations relating to filing
requirements for certain distributors of wine registered under
Article 18 of the Tax Law. 20 NYCRR section 60.1. Text of Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 10/24/07 edition of the State Register. Notice of Withdrawal Submitted for publication in the 4/2/08 edition of the State Register. |
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| ● | Proposal of amendments to the Tobacco
Products Tax Regulations relating to 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 Proposal PDF | Word | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 9/5/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF SAPA Documentation Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 5/30/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 3/7/07 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 11/22/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 8/23/06 edition of the State Register. Adoption |
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Emergency
Adoption and Proposal 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)(xlii)
Text of Emergency Adoption and Proposal PDF | Word | RTF Submitted for publication in the 6/14/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 5/10/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 3/8/06 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 11/23/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 8/17/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 6/8/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | Word | RTF Submitted for publication in the 2/23/05 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 11/10/04 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 9/1/04 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 5/19/04 edition of the State Register. Adoption |
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| ● | Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 3/10/04 edition of the State Register. Adoption |
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| ● | Proposal 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 proposed rule also amends the regulations to reflect
various statutory changes.
20 NYCRR Chapter I,
Subchapter 1, Articles 1 and 2 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 11/12/03 edition of the State Register. Adoption |
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Proposal of Indian tax enforcement
provisions. 20 NYCRR Parts 74, 76, 77, 89, 412, 414,
415, 416, 431, 451, 531, 561, 562, and 564 Text of Proposal PDF | WordPerfect | RTF SAPA Documentation
Notice of Continuation Submitted for publication in the 3/3/04 edition of the State Register. |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 9/10/03 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 5/28/03 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 2/12/03 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 11/13/02 edition of the State Register. Adoption |
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Proposal to permanently adopt the
emergency 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 Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 8/14/02 edition of the State Register. Adoption |
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Emergency adoption and proposal 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 89.3 Text of Emergency Adoption and Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 5/29/02 edition of the State Register. Adoption |
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Emergency adoption and proposal of
amendments to the Cigarette Tax and Cigarette Marketing Standards
regulation, to implement the provisions of Chapter 1 of the Laws of
2002.
20 NYCRR Parts 70, 74, 79, 80, and 82 Text of Emergency Adoption and Proposal PDF | WordPerfect | RTF SAPA Documentation
Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 3/6/02 edition of the State Register. Adoption |
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Proposal 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 Proposal PDF | WordPerfect | RTF Submitted for publication in the 12/5/01 edition of the State Register. Adoption |
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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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