Definition of Resident for Personal Income Tax
NY-ADR
12/30/09 N.Y. St. Reg. TAF-43-09-00023-A
NEW YORK STATE REGISTER
VOLUME XXXI, ISSUE 52
December 30, 2009
RULE MAKING ACTIVITIES
DEPARTMENT OF TAXATION AND FINANCE
NOTICE OF ADOPTION
I.D No. TAF-43-09-00023-A
Filing No. 1368
Filing Date. Dec. 15, 2009
Effective Date. Dec. 30, 2009
Definition of Resident for Personal Income Tax
PURSUANT TO THE PROVISIONS OF THE State Administrative Procedure Act, NOTICE is hereby given of the following action:
Action taken:
Amendment of section 105.20(e)(1) of Title 20 NYCRR.
Statutory authority:
Tax Law, sections 171, subd. First, 697(a) and 605(b)(1)
Subject:
Definition of resident for personal income tax.
Purpose:
To except dwellings maintained by full-time undergraduate students from the definition of permanent place of abode.
Text or summary was published
in the October 28, 2009 issue of the Register, I.D. No. TAF-43-09-00023-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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