Fuel Use Tax on Motor Fuel and Diesel Motor Fuel
NY-ADR
3/7/07 N.Y. St. Reg. TAF-10-07-00001-P
NEW YORK STATE REGISTER
VOLUME XXIX, ISSUE 10
March 07, 2007
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
PROPOSED RULE MAKING
NO HEARING(S) SCHEDULED
I.D No. TAF-10-07-00001-P
Fuel Use Tax on Motor Fuel and Diesel Motor Fuel
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 April 1, 2007, and ending June 30, 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:
Pursuant to the authority contained in subdivision First of section 171, subdivision (c) of section 301-h, subdivision 7 of section 509, subdivision (b) of section 523, and subdivision (a) of section 528 of the Tax Law, the First Deputy Commissioner of Taxation and Finance, being duly authorized to act due to the vacancy in the office of the Commissioner of Taxation and Finance, hereby makes and adopts the following amendment to the Fuel Use Tax Regulations, as published in Article 3 of Subchapter C of Chapter III of Title 20 of the Official Compilation of Codes, Rules and Regulations of the State of New York.
Section 1. Paragraph (1) of subdivision (b) of section 492.1 of such regulations is amended by adding a new subparagraph (xlv) to read as follows:
| Motor Fuel | Diesel Motor Fuel | |||||
|---|---|---|---|---|---|---|
| Sales Tax Component | Composite Rate | Aggregate Rate | Sales Tax Component | Composite Rate | Aggregate Rate | |
| (xlv) January – March 2007 | ||||||
| 14.0 | 22.0 | 38.6 | 14.0 | 22.0 | 36.85 | |
| (xlvi) October – December 2006 | ||||||
| 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, (518) 457-2254, e-mail: [email protected]
Data, views or arguments may be submitted to:
Marilyn Kaltenborn, Director, Technical Services Division, Department of Taxation and Finance, Bldg. 9, State Campus, Albany, NY 12227, (518) 457-1153, e-mail: [email protected]
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.
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