Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax Jointly Administ...
NY-ADR
9/2/09 N.Y. St. Reg. TAF-35-09-00004-P
NEW YORK STATE REGISTER
VOLUME XXXI, ISSUE 35
September 02, 2009
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
PROPOSED RULE MAKING
NO HEARING(S) SCHEDULED
I.D No. TAF-35-09-00004-P
Fuel Use Tax on Motor Fuel and Diesel Motor Fuel and the Art. 13-A Carrier Tax Jointly Administered Therewith
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, subdivided 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 for the period October 1, 2009, through December 31, 2009.
Text of proposed rule:
Section 1. Paragraph (1) of subdivision (b) of section 492.1 of such regulations is amended by adding a new subparagraph (lvi) to read as follows:
| Motor Fuel | Diesel Motor Fuel | ||||
|---|---|---|---|---|---|
| Sales Tax | Composite | Aggregate | Sales Tax | Composite | Aggregate |
| Component | Rate | Rate | Component | Rate | Rate |
| (lv) July-September 2009 | |||||
| 13.7 | 21.7 | 38.8 | 14.7 | 22.7 | 38.05 |
| (lvi) October - December 2009 | |||||
| 15.6 | 23.6 | 40.7 | 15.6 | 23.6 | 38.95 |
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, Taxpayer Guidance Division, Building 9, W. A. Harriman Campus, Albany, NY 12227, (518) 457-2254, email: [email protected]
Data, views or arguments may be submitted to:
Same as above.
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 proposed rule is within the definition contained in section 102(2)(a)(ii) of the State Administrative Procedure Act.
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