Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax
NY-ADR
11/28/07 N.Y. St. Reg. TAF-36-07-00004-A
NEW YORK STATE REGISTER
VOLUME XXIX, ISSUE 48
November 28, 2007
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
NOTICE OF ADOPTION
I.D No. TAF-36-07-00004-A
Filing No. 1230
Filing Date. Nov. 13, 2007
Effective Date. Nov. 13, 2007
Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
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 Oct. 1, 2007, and ending Dec. 31, 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 or summary was published
in the notice of proposed rule making, I.D. No. TAF-36-07-00004-P, Issue of September 5, 2007.
Final rule as compared with last published rule:
No changes.
Text of 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]
Assessment of Public Comment:
An assessment of public comment is 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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