Farming and Commercial Horse Boarding Operations
NY-ADR
9/2/09 N.Y. St. Reg. TAF-22-09-00002-A
NEW YORK STATE REGISTER
VOLUME XXXI, ISSUE 35
September 02, 2009
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
NOTICE OF ADOPTION
I.D No. TAF-22-09-00002-A
Filing No. 944
Filing Date. Aug. 12, 2009
Effective Date. Sept. 02, 2009
Farming and Commercial Horse Boarding Operations
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 528.7(a) of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subdivison First, 1142(1) and (8), and 1250 (not subdivided)
Subject:
Farming and commercial horse boarding operations.
Purpose:
To update section 528.7(a) to reflect the termination of the taxes imposed in New York City by section 1107 of the Tax Law.
Text or summary was published
in the June 3, 2009 issue of the Register, I.D. No. TAF-22-09-00002-P.
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, Taxpayer Guidance Division, Building 9, W. A. Harriman Campus, Albany, NY 12227, (518) 457-2254, email: [email protected]
Assessment of Public Comment
The agency received no public comment.
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