As required by Chapter 262 of the Laws of 1996, the following is a list of rules which were adopted by the State Commission of Correction in calendar years 1999 and 2004 and which must be reviewed in calendar year 2009. Public comment on the continuation or modification of these rules was invited. No comments were received. Based upon the belief that said rules further the Commission's mission to provide for a safe, stable and humane correctional system in New York State, and absent public comment to the contrary, the Commission has determined and hereby gives notice pursuant to State Administrative Procedure Act § 207(4) that the rules listed below shall continue without modification.

Analysis of the need for the rule: The rule is needed to streamline provisions and to ensure that prisoners are provided with nutritionally adequate diets.

Legal basis for the rule: Correction Law section 45(6).

Analysis of the need for the rule: The rule is needed to establish a new Chapter III of Title 9 NYCRR for Minimum Standards and Regulations for Management of Office of Children and Family Services' Secure Facilities for Juvenile Offenders.

Legal basis for the rule: Correction Law section 45 (6-b).

Analysis of the need for the rule: The rule is needed to authorize local correctional facilities to impose a disciplinary surcharge, not to exceed $5 (subsequently increased to $25), upon inmates found guilty of misbehavior.

Legal basis for the rule: Correction law section 45 (6) and 42 (b) (1).

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 2009 review of rules that were adopted during 1999 and 2004, it has reviewed amendments to 20 NYCRR 527.8(j) (Employee meals) and 527.9(g) (Employee lodging) of the Sales and Use Taxes Regulations that were adopted in 1999. This rule deleted complex requirements of the regulations regarding employee meals and lodging that were no longer applicable. The rule retained only the provisions that meals and lodging furnished by certain employers to employees are not subject to sales tax if the employers receive no cash (or other consideration) from the employees and the values of the meals and lodging are not included as income for the employees for income tax purposes. The statutory authority for this rule is contained in sections 171, subd. First; 1142(1); and 1250 (not subdivided) of the Tax Law. This rule was previously reviewed as part of the Department’s 2004 Rule Review published in the State Register on January 7, 2004, and was continued without modification. Notice of the 2004 continuance was published in the Rule Review section of the June 30, 2004, issue of the State Register.

This rule is once again 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 7, 2009, issue of the State Register. The 2009 Rule Review, including the summary, was also posted to the Department’s Web site (http://www.tax.state.ny.us/rulemaker/regulations/fiveyearrev.htm) on December 30, 2008. 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, Bldg. 9, W.A. Harriman Campus, Albany, NY 12227, (518) 457-2254