skip banner navigation new york state banner - this will open a new window
Home | Forms | Find Answers | e-file | Individuals | Businesses | Tax Professionals | Contact Us

Proposals - Procedural Administrative


Proposals Home Proposals by Other Type:  Corporation Taxes | Personal Income Taxes | Sales and Use Taxes | Miscellaneous Taxes
 
Other Procedural Administrative Rule Making Actions:  Adoptions | Emergency Adoptions
 
Select a year: 2006 | 2005 | 2004
 

2006
 

October 10, 2006
 

●   Proposal of amendments to the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The proposed rule provides a definition of a New York reportable transaction and the disclosure requirements for participating in a New York reportable transaction. 20 NYCRR Part 2500.

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 10/25/06 edition of the State Register.

Adoption
Return to top
 

July 6, 2006
 

●   Proposal of amendments to Parts 2396 (withholding tax – Article 22) and 2397 (Articles 12-A, 13-A, 28 and 29) of the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The proposed amendments update the regulations to reflect upcoming enhancements to the Department's electronic funds transfer system.  20 NYCRR Parts 2396 and 2397.

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 7/26/06 edition of the State Register.

Adoption
Return to top
 

April 25, 2006
 

●   Proposal of technical amendments to the Procedural Regulations concerning taxpayer record retention formats to reflect the renumbering of a citation to the Electronic Signatures and Records Act, and to update references to enabling state and federal legislation.  20 NYCRR section 2402.1(a)

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 5/10/06 edition of the State Register.

Adoption
Return to top
 

2005
 

December 13, 2005
 

●   Proposal of amendments to Part 2399 of the Procedural Regulations to update the Department’s regulations concerning the timeliness of documents and payments that are filed and remitted by electronic means.  20 NYCRR Part 2399

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 12/28/05 edition of the State Register.

Adoption
Return to top
 

July 27, 2005
 

●   Proposal of amendments to Parts 2396 (withholding tax – Article 22) and 2397 (Articles 12-A, 13-A, 28 and 29) of the Procedural Regulations published in Title 20 NYCRR Chapter IX.  The proposed amendments update the regulations to reflect upcoming enhancements to the Department's electronic funds transfer system.  The electronic funds transfer system is used by taxpayers to remit payments of certain taxes due and is the required mode of payment for large payors.  20 NYCRR Parts 2396 and 2397

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 8/17/05 edition of the State Register.

Notice of Continuation

Submitted for publication in the 1/25/06 edition of the State Register.


 
Return to top
 

July 12, 2005
 

●   Proposal of amendments to Parts 5000 and 5005 of the Compromises Regulations published in Title 20 NYCRR Chapter XIII.  The proposed rule amends the regulations regarding offers in compromise to reflect existing Department policy. The rule also reflects legislative amendments and technical corrections.  20 NYCRR Parts 5000 and 5005

Text of Proposal

PDF | Word | RTF

SAPA Documentation
Submitted for publication in the 7/27/05 edition of the State Register.

Adoption
Return to top
 

2004
 

October 25, 2004
 

Proposal of amendments to Parts 2392, 2396 and 2397 of the Procedural Regulations published in Title 20 NYCRR Chapter IX. The proposed amendments add a citation for the penalty imposed on partnerships and S-corporations who fail to pay estimated taxes for their partners/shareholders into the list of penalties that can be abated by a showing of reasonable cause. The amendments also clarify that the general provisions for reasonable cause will apply to certain penalties imposed upon participants in the Electronic Funds Transfer programs for sales tax and withholding tax. 20 NYCRR Parts 2392, 2396 and 2397

Text of Proposal

PDF | WordPerfect | RTF

SAPA Documentation
Submitted for publication in the 11/10/04 edition of the State Register.

Adoption
Return to top
 

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
 

Careers | Site Index | Electronic Services | Publications and Bulletins | Web Survey
Accessibility | Disclaimer | Privacy | Security


Last Modified: February 11, 2008