Regulations Continued Without Modification

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 2010 review of the rules that were adopted during 2000 and 2005, it has reviewed amendments to 20 NYCRR section 60.1 (Returns and payment of tax on alcoholic beverages) of the Alcoholic Beverage Tax Regulations that were adopted in 2000. The rule allowed certain distributors that are micro-brewers or restaurant-brewers to file annual, rather than monthly, alcoholic beverage tax returns. The statutory authority for this rule is contained in sections 171, subd. First; 429 (1) and 436 (not subdivided) of the Tax Law. This rule was previously reviewed as part of the Department's 2005 Rule Review published in the State Register on January 5, 2005, and was continued without modification. Notice of the 2005 continuation was published in the Rule Review section of the September 7, 2005, 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 6, 2010, issue of the State Register. The 2010 Rule Review, including the summary, was also posted to the Department's website (http://www.tax.state.ny.us/rulemaker/regulations/fiveyearrev.htm) on December 31, 2009. 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

Regulations Continued Without Modification

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 2010 review of the rules that were adopted during 2000 and 2005, it has reviewed amendments to 20 NYCRR sections 75.1(f) (Agent's cigarette tax returns) and 75.5(a)(1) (Records to be kept by agents and others) of the Cigarette Tax Regulations that were adopted in 2000. The rule implemented provisions of the Tobacco Escrow Funds Act (Public Health Law, Article 13-G). The statutory authority for this rule is contained in sections 171, subd. First and 475 (not subdivided) of the Tax Law; section 1399-oo, subd. (10) of the Public Health Law; and L. 1999, ch. 536. This rule was previously reviewed as part of the Department's 2005 Rule Review published in the State Register on January 5, 2005, and was continued without modification. Notice of the 2005 continuation was published in the Rule Review section of the August 3, 2005, 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 6, 2010, issue of the State Register. The 2010 Rule Review, including the summary, was also posted to the Department's website (http://www.tax.state.ny.us/rulemaker/regulations/fiveyearrev.htm) on December 31, 2009. We 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