Pursuant to section 207.4 of the State Administrative Procedure Act, the Department of Taxation and Finance hereby gives notice of the following:

As part of the Department's 2007 review of rules that were adopted during 2002, it has reviewed amendments to 20 NYCRR Parts 74, 80 and 82 of the Cigarette Tax Regulations and the Cigarette Marketing Standards Regulations. This rule reflects the statutory rate of New York City excise tax on cigarettes that is currently in effect, provides for the commissions paid by New York State to licensed cigarette agents, and reflects the basic cost of cigarettes in the cigarette marketing standards illustrations. The statutory authority for this rule is contained in sections 171, subd. First, and section 475 (not subdivided) of the Tax Law.

This rule is being continued without modification because there have been no statutory amendments or changes in policy to warrant any modification of the rule.

A summary of the rule was published in the Rule Review section of the January 3, 2007, issue of the State Register. The 2007 Rule Review, including the summary, was also posted to the Department's Web site (http://www.tax.state.ny.us/rulemaker/regulations/fiveyear rev.htm) on January 2, 2007. The Department did not receive any public comments regarding this rule.

For further information contact: John W. Bartlett, Department of Taxation and Finance, Taxpayer Guidance Division, Building 9, State Campus, Albany, NY 12227, (518) 457-2254