The New York State Department of State (DOS) is required by Federal regulations to provide timely public notice for the activities described below, which are subject to the consistency provisions of the Federal Coastal Zone Management Act of 1972, as amended.

The applicant has certified that the proposed activities comply with and will be conducted in a manner consistent to the maximum extent practicable with the federally approved New York State Coastal Management Program (NYSCMP). The applicant's consistency certification and accompanying public information and data are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York.

In F-2019-0709-DA, the U.S. Department of Commerce, National Oceanic and Atmospheric Administration (NOAA), National Marine Fisheries Service (NMFS) is proposing to adjust regulatory measures put in place to manage bluefin tuna bycatch in the pelagic longline fishery for Atlantic highly migratory species (HMS), specifically addressing the Northeastern United States Closed Area, the Cape Hatteras Gear Restricted Area, and the Spring Gulf of Mexico Gear Restricted Area, as well as the weak hook requirement in the Gulf of Mexico.

Several of the proposed measures would have an evaluation period component to determine whether the current area-based management measures remain necessary to reduce and/ or maintain low numbers of bluefin tuna discards and interactions in the pelagic longline fishery. Other proposed measures would eliminate the Cape Hatteras Gear Restricted Area and would adjust the requirement to use weak hooks from a year-round requirement to a seasonal (January-June) requirement. The proposed measures would affect the HMS pelagic longline fishery in the Atlantic and the Gulf of Mexico.

A set of four (4) preferred management alternatives advanced by NMFS (in the context of the existing 2006 HMS Fishery Management Plan and its amendments and employing significant scientific and fisheries data and geographic information) encompass proposed regulatory changes affecting the Atlantic pelagic longline (PLL) fishery and may potentially impact or have implications affecting important coastal and ocean resources of New York State. In particular, the Northeastern United States Closed Area employs a seasonal closure to fishing efforts using longline gear within a designated offshore spatial boundary. This fishery management area overlaps in part with offshore management areas of interest to New York State – New York State’s Ocean Planning Area (OPA) and the New York Coastal Management Program’s Renewable Energy Geographic Location Description (GLD).

Additionally, proposed changes affecting a large gear restricted area offshore of North Carolina and two spatially managed areas within the Gulf of Mexico, as well as a proposed rule change effectively limiting implementation of weak hook requirements for pelagic longline fishers throughout the Gulf of Mexico to a six-month season, may impact the highly migratory stock of bluefin tuna over the near and long-term. Western Atlantic Bluefin Tuna (BFT) - (Thunnus thynnus) - are targeted by both commercial and recreational fishers of New York State. Maintaining healthy stocks, viable fisheries, and reducing BFT bycatch and mortality are in the interests of protecting New York State’s coastal and offshore resources.

The NMFS draft regulatory amendment – RIN-0648-BI51 (May 2019), Regulatory Flexibility Analysis (IRFA), and the 2006 Consolidated Atlantic HMS Fishery Management Plan (FMP) and its subsequent amendments are available from the HMS Division of NMFS at https://www.fisheries.noaa.gov/topic/atlantic-highly-migratory-species.

The federal agency’s consistency determination and accompanying public information and data are available for inspection at the New York State Department of State offices located at One Commerce Plaza, 99 Washington Avenue, in Albany, New York. Or at the following hyperlink https://www.dos.ny.gov/opd/programs/pdfs/Consistency/F-2019-0709(DA)_NOAA.pdf

Any interested parties and/or agencies desiring to express their views concerning any of the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 30 days from the date of publication of this notice or September 21, 2019.

Comments should be addressed to: Department of State, Office of Planning and Development and Community Infrastructure, Consistency Review Unit, One Commerce Plaza, Suite 1010, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Comments can also be submitted electronically via e-mail to: [email protected]

This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.

In accordance with the New York State Waterfront Revitalization of Coastal Areas and Inland Waterways Act and the New York State Coastal Management Program, the Town of Marlborough, located within Ulster County and the Hudson Valley region, has prepared a Draft Local Waterfront Revitalization Program (LWRP). The LWRP is a comprehensive management program for the Town’s waterfront resources along the Hudson River and Lattintown Creek.

To approve the Town of Marlborough LWRP, pursuant to Article 42 of the NYS Executive Law, it is required that potentially affected State, federal, and local agencies be consulted to assure that the program does not conflict with existing policies and programs. For this purpose, the Draft LWRP is available online at http://www.dos.ny.gov/opd/programs/WFRevitalization/LWRP_draft.html

The Draft LWRP was accepted by the New York State Department of State (DOS) as complete and is now available for review by potentially affected State, federal and local agencies, and the public. Comments on the Draft LWRP are due by October 21, 2019. At the close of this required review period, DOS will coordinate responses to comments received with the Town, and modifications to the LWRP will be made as necessary to address all comments. Following adoption of the LWRP by the Town, and its subsequent approval by the Secretary of State, pursuant to 15 CFR 923.84(b), DOS will request incorporation of the LWRP into the State’s Coastal Management Program by the federal Office for Coastal Management (OCM), as a Routine Program Change.

Comments on the Town of Marlborough Draft LWRP should be submitted by October 21, 2019, to: Barbara Kendall, Department of State, Office of Planning and Development, 99 Washington Ave., Suite 1010, Albany, NY 12231-0001, (518) 473-8928

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0447 Matter of Kamlesh Walia, 62 Commercial Blvd., Central Islip, NY 11722, for a variance concerning safety requirements, including required height under a girder/soffit. Involved is an existing one family dwelling located at 62 Commercial Blvd., Town of Islip, NY 11722 County of Suffolk, State of New York.

2019-0463 Matter of Permits R Us, Salvatore Coscia, 338 Jericho Turnpike #396, Syosset, NY 11791, for a variance concerning safety requirements, including required height under a girder/soffit. Involved is an existing one family dwelling located at 100 Krispin Lane, Town of Brookhaven, NY 11733 County of Suffolk, State of New York.

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0458 Matter of Nick’s Chophouse, located at 195 South Main Street, City of Canandaigua (County of Ontario), NY, for a variance concerning stair width requirements. (Routine Variance).

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0459 Matter of Randy Van Sickle Residence, located at 19 Thornfield Way, Town of Perinton (County of Monroe), NY, for a variance concerning ceiling height requirements. (Routine Variance).

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0460 In the matter of Jeffrey Sauer, 107 Overlook Road, Ithaca, NY 14850, concerning safety requirements including a variance for reduction in required height of existing interior handrails and guardrails.

Involved is the certificate of compliance inspection of an existing residential occupancy, two stories in height, located at 201 Thurston Avenue, City of Ithaca, County of Tompkins, New York.

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0462 In the matter of Stumpe Properties, Gerd Stumpe, 3881 Halls Corner Road, Interlaken, NY 14847, concerning safety requirements including a variance for reduction in required height of existing interior handrails and guardrails.

Involved is the certificate of compliance inspection of an existing residential occupancy, three stories in height, located at 706 East Buffalo Street, City of Ithaca, County of Tompkins, New York.

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0464 Matter of Indian Landing Elementary School, located at 702 North Landing, City of Rochester (County of Monroe), NY, for a variance concerning area limitations and firewall requirements. (Routine Variance).

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0467 Matter of Gorham-Middlesex Central School District, located at 4100 Baldwin Road, Village of Rushville (County of Ontario), NY, for a variance concerning area limitations and firewall requirements. (Routine Variance).

Pursuant to 19 NYCRR Part 1205, the variance and appeal petitions below have been received by the Department of State. Unless otherwise indicated, they involve requests for relief from provisions of the New York State Uniform Fire Prevention and Building Code. Persons wishing to review any petitions, provide comments, or receive actual notices of any subsequent proceeding may contact Brian Tollisen or Neil Collier, Building Standards and Codes, Department of State, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-4073 to make appropriate arrangements.

2019-0469 In the matter of Douglas Makie, P.O. Box 638, Ithaca, NY 14851, concerning safety requirements including a variance for reduction in required height of existing exterior porch handrails and interior stair handrails and guards.

Involved is the certificate of compliance inspection of an existing residential occupancy, three stories in height, located at 412 South Albany Street, City of Ithaca, County of Tompkins, New York.

Commission Meeting

SUMMARY: The Susquehanna River Basin Commission will hold its regular business meeting on September 6, 2019, in Big Flats, New York. Details concerning the matters to be addressed at the business meeting are contained in the Supplementary Information section of this notice. Also the Commission published a document in the Federal Register on July 3, 2019, concerning its public hearing on August 1, 2019, in Harrisburg, Pennsylvania.

DATES: The meeting will be held on Friday, September 6, 2019, at 9 a.m.

ADDRESSES: The meeting will be held at the Big Flats Community Center, 476 Maple Street, Big Flats, NY 14814.

FOR FURTHER INFORMATION CONTACT: Jason E. Oyler, General Counsel and Secretary to the Commission, telephone: 717-238-0423; fax: 717-238-2436.

SUPPLEMENTARY INFORMATION: The business meeting will include actions or presentations on the following items: (1) informational presentation of interest to the upper Susquehanna River region; (2) proposed rulemaking on consumptive use regulation; (3) ratification/approval of contracts/grants; (4) a report on delegated settlements; (5) Regulatory Program projects; and (6) approval of a settlement with Sunoco Pipeline, L.P.

This agenda is complete at the time of issuance, but other items may be added, and some stricken without further notice. The list of an item on the agenda does not necessarily mean that the Commission will take final action on it at this meeting. When the Commission does take final action, notice of these actions will be published in the Federal Register after the meeting. Any actions specific to projects will also be provided in writing directly to project sponsors.

Regulatory Program projects listed for Commission action were those that were the subject of public hearings conducted by the Commission on August 1, 2019, and identified in the notices for such hearings, which was published in 84 FR 31976, July 3, 2019.

The public is invited to attend the Commission’s business meeting. Comments on the Regulatory Program projects are subject to a deadline of August 12, 2019. Written comments pertaining to other items on the agenda at the business meeting may be mailed to the Susquehanna River Basin Commission, 4423 North Front Street, Harrisburg, Pennsylvania 17110-1788, or submitted electronically through www.srbc.net/about/meetings-events/business-meeting.html. Such comments are due to the Commission on or before September 2, 2019. Comments will not be accepted at the business meeting noticed herein.

Authority: Pub. L. 91-575, 84 Stat. 1509 et seq., 18 CFR Parts 806, 807, and 808.

Dated: August 1, 2019

Jason E. Oyler,

General Counsel and Secretary to the Commission

Grandfathering (GF) Registration Notice

SUMMARY: This notice lists Grandfathering Registration for projects by the Susquehanna River Basin Commission during the period set forth in DATES.

DATES: June 1-30, 2019.

ADDRESSES: Susquehanna River Basin Commission, 4423 North Front Street, Harrisburg, PA 17110-1788.

FOR FURTHER INFORMATION CONTACT: Jason E. Oyler, General Counsel and Secretary to the Commission, telephone: (717) 238-0423, ext. 1312; fax: (717) 238-2436; e-mail: [email protected]. Regular mail inquiries May be sent to the above address.

SUPPLEMENTARY INFORMATION: This notice lists GF Registration for projects, described below, pursuant to 18 CFR 806, Subpart E for the time period specified above:

Grandfathering Registration Under 18 CFR part 806, Subpart E

1. Borough of Akron, GF Certificate No. GF-201906033, Borough of Akron, Lancaster County, Pa.; Well 1, Well 2, and the Spring; Issue Date: June 14, 2019.

2. Leola Sewer Authority, GF Certificate No. GF-201906034, Upper Leacock Township, Lancaster County, Pa.; Wells 6, 9, and 12; Issue Date: June 14, 2019.

3. Martinsburg Municipal Authority, GF Certificate No. GF-201906035, Martinsburg Borough, Blair County, Pa.; Hershberger Well; Issue Date: June 17, 2019.

Authority: Pub. L. 91-575, 84 Stat. 1509 et seq., 18 CFR parts 806 and 808.

Dated: August 1, 2019.

Jason E. Oyler,

General Counsel and Secretary to the Commission.

Projects Approved for Consumptive Uses of Water

SUMMARY: This notice lists the projects approved by rule by the Susquehanna River Basin Commission during the period set forth in “DATES.”

DATES: May 1-June 30, 2019.

ADDRESSES: Susquehanna River Basin Commission, 4423 North Front Street, Harrisburg, PA 17110-1788.

FOR FURTHER INFORMATION CONTACT: Jason E. Oyler, General Counsel and Secretary to the Commission, telephone: (717) 238-0423, ext. 1312; fax: (717) 238-2436; e-mail: [email protected]. Regular mail inquiries May be sent to the above address.

SUPPLEMENTARY INFORMATION: This notice lists the projects, described below, receiving approval for the consumptive use of water pursuant to the Commission’s approval by rule process set forth in 18 CFR § 806.22(e) and § 806.22 (f) for the time period specified above:

Water Source Approvals Issued Under 18 CFR 806.22(f)(13):

1. Repsol Oil & Gas USA, LLC.; Pad ID: ALEXANDER (01 124); ABR-201905003; Armenia Township, Bradford County, Pa.; Consumptive Use of Up to 6.0000 mgd; Approval Date: May 9, 2019.

2. Chesapeake Appalachia, L.L.C.; Pad ID: Benscoter; ABR-20090601.R2; Auburn Township, Susquehanna County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 3, 2019.

3. Chesapeake Appalachia, L.L.C.; Pad ID: Strom; ABR-20090602.R2; Monroe Township, Bradford County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 3, 2019.

4. Chesapeake Appalachia, L.L.C.; Pad ID: Evanchick; ABR-20090604.R2; Asylum Township, Bradford County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 3, 2019.

5. Chesapeake Appalachia, L.L.C.; Pad ID: Vargson; ABR-20090605.R2; Granville Township, Bradford County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 3, 2019.

6. Chief Oil & Gas, LLC.; Pad ID: Baumunk North B Drilling Pad; ABR-201406004.R1; Fox Township, Sullivan County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 4, 2019.

7. Chief Oil & Gas, LLC.; Pad ID: Wissler Drilling Pad; ABR-201406005.R1; McNett Township, Lycoming County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 4, 2019.

8. Chief Oil & Gas, LLC.; Pad ID: IDC-INNES UNIT PAD; ABR-201906004; Fox Township, Sullivan County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 7, 2019.

9. Seneca Resources Company, LLC; Pad ID: Gamble Pad G; ABR-201906005; Gamble Township, Lycoming County, Pa.; Consumptive Use of Up to 4.0000 mgd; Approval Date: June 7, 2019.

10. Repsol Oil & Gas USA, LLC; Pad ID: SHEDDEN (01 013/043) D; ABR-20090603.R2; Troy Township, Bradford County, Pa.; Consumptive Use of Up to 3.0000 mgd; Approval Date: June 10, 2019.

11. Chief Oil & Gas, LLC.; Pad ID: SGL 12 O Pad; ABR-2019006002; Franklin Township, Bradford County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 11, 2019.

12. Seneca Resources Company, LLC; Pad ID: CRV D08-Pad G; ABR-201406007.R1; Norwich Township, McKean County, Pa.; Consumptive Use of Up to 4.0000 mgd; Approval Date: June 13, 2019.

13. Chief Oil & Gas, LLC.; Pad ID: Clark Drilling Pad; ABR-201406008.R1; Springville Township, Susquehanna County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 13, 2019.

14. Repsol Oil & Gas USA, LLC; Pad ID: WARNER (05 121) W; ABR-201906001; Rush Township, Susquehanna County, Pa.; Consumptive Use of Up to 6.0000 mgd; Approval Date: June 17, 2019.

15. Chesapeake Appalachia, L.L.C.; Pad ID: MTL; ABR-201906003; Wyalusing Township, Bradford County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 17, 2019.

16. ARD Operating, LLC; Pad ID: C.O.P. Tract 285 (1000); ABR-20190406.R2; Grugan Township, Clinton County, Pa.; Consumptive Use of Up to 5.0000 mgd; Approval Date: June 17, 2019.

17. Repsol Oil & Gas USA, LLC; DCNR 587 (02 001); ABR-20090609.R2; Ward Township, Tioga County, Pa.; Consumptive Use of Up to 3.0000 mgd; Approval Date: June 17, 2019.

18. ARD Operating, LLC; Pad ID: COP Tract 285 (1001H, 1002H); ABR-20190413.R2; Grugan Township, Clinton County, Pa.; Consumptive Use of Up to 5.0000 mgd; Approval Date: June 17, 2019.

19. ARD Operating, LLC; Pad ID: COP Tr 252 #1000H; ABR-20190444.R2; Grugan Township, Clinton County, Pa.; Consumptive Use of Up to 5.0000 mgd; Approval Date: June 17, 2019.

20. Chesapeake Appalachia, L.L.C.; Pad ID: Welles 1; ABR-20090610.R2; Terry Township, Bradford County, Pa.; Consumptive Use of Up to 7.5000 mgd; Approval Date: June 18, 2019.

21. Chief Oil & Gas, LLC; Pad ID: Czop Drilling Pad; ABR-201406009.R1; Fox Township, Sullivan County, Pa.; Consumptive Use of Up to 2.5000 mgd; Approval Date: June 19, 2019.

22. Repsol Oil & Gas USA, LLC; Pad ID: WILLIAMS (01 041/042) R; ABR-20090611.R2; Rush Township, Susquehanna County, Pa.; Consumptive Use of Up to 3.0000 mgd; Approval Date: June 24, 2019.

23. Seneca Resources Company, LLC; Pad ID: CRV Pad C08-X; ABR-201406010.R1; Shippen Township, Cameron County, Pa.; Consumptive Use of Up to 4.0000 mgd; Approval Date: June 26, 2019.

Authority: Pub. L. 91-575, 84 Stat. 1509 et seq., 18 CFR Parts 806 and 808.

Dated: August 1, 2019.

Jason E. Oyler,

General Counsel and Secretary to the Commission.

Projects Rescinded for Consumptive Uses of Water

SUMMARY: This notice lists the approved by rule projects rescinded by the Susquehanna River Basin Commission during the period set forth in “DATES.”

DATES: June 1-30, 2019.

ADDRESSES: Susquehanna River Basin Commission, 4423 North Front Street, Harrisburg, PA 17110-1788.

FOR FURTHER INFORMATION CONTACT: Jason E. Oyler, General Counsel and Secretary, telephone: (717) 238-0423, ext. 1312; fax: (717) 238-2436; e-mail: [email protected]. Regular mail inquiries may be sent to the above address. See also Commission website at www.srbc.net

SUPPLEMENTARY INFORMATION: This notice lists the projects, described below, being rescinded for the consumptive use of water pursuant to the Commission’s approval by rule process set forth in 18 CFR § 806.22(f) for the time period specified above:

Rescinded ABRs Issued:

1. SWEPI LP; Pad ID: Allen 620; ABR-20100623.R1; Charleston Township, Tioga County, Pa.; Rescinded Date: June 10, 2019.

2. SWEPI LP; Pad ID: Baker 1105; ABR-201101011.R1; Deerfield Township, Tioga County, Pa.; Rescinded Date: June 14, 2019.

3. SWEPI LP; Pad ID: Davis 841; ABR-201505002; Chatham Township, Tioga County, Pa.; Rescinded Date: June 19, 2019.

4.SWEPI LP; Pad ID: Dietz 490; ABR-201010030.R1; Richmond Township, Tioga County, Pa.; Rescinded Date: June 18, 2019.

5. SWEPI LP; Pad ID: Harman 565; ABR-201010028.R1; Charleston Township, Tioga County, Pa.; Rescinded Date: June 18, 2019.

6. SWEPI LP; Pad ID: Williams 889; ABR-201009051.R1; Deerfield Township, Tioga County, Pa.; Rescinded Date: June 10, 2019.

Authority: Pub. L. 91-575, 84 Stat. 1509 et seq., 18 CFR Parts 806, 807, and 808.

Dated: August 1, 2019.

Jason E. Oyler,

General Counsel and Secretary to the Commission.

The Commissioner of Taxation and Finance hereby sets the interest rates for the months of October, November, December 2019 pursuant to sections 697(j) and 1096(e) of the Tax Law, as follows:

For purposes of section 697(j) the overpayment rate of interest is set at 4 percent per annum, and the underpayment rate of interest is set at 7.5 percent per annum. For purposes of section 1096(e), the overpayment rate of interest is set at 4 percent per annum, and the underpayment rate of interest is set at 9 percent per annum. (The underpayment rates set pursuant to sections 697(j) and 1096(e) may not be less than 7.5 percent per annum.) Pursuant to section 1145(a)(1) of the Tax Law, the underpayment rate for State and local sales and use taxes administered by the Commissioner of Taxation and Finance is 14.5 percent per annum. The underpayment rate for the special assessments on hazardous waste imposed by section 27-0923 of the Environmental Conservation Law is 15 percent.

For the interest rates applicable to overpayments (refunds) and underpayments (late payments and assessments) of the following taxes administered by the Commissioner of Taxation and Finance for the period October 1, 2019 through December 31, 2019, see the table below:

10/1/19 - 12/31/19 Interest Rate Per Annum Compounded Daily

* The Tax Law requires the interest rate on sales tax assessments or late payments to be set at 14-1/2% for this quarter. However, if the Commissioner determines that the failure to pay or the delay in payment is due to reasonable cause and not willful neglect, the Commissioner may impose interest at the corporation tax late payment and assessment rate. That rate is 9% for this quarter.

** There are a number of state and local governmental bodies that have interest rates tied to the overpayment and underpayment rates contained in either section 697(j) (Income Tax) or section 1096(e) (Corporation Tax) of the Tax Law. For purposes of section 697(j) and section 1096(e) of the Tax Law, the overpayment rate for this period is 4%. For purposes of section 697(j) of the Tax Law, the underpayment rate for this period is 7.5%. For purposes of section 1096(e) of the Tax Law, the underpayment rate for this period is 9%.

*** Under section 527(f) of the Tax Law, the interest rates relating to the Fuel Use tax are set pursuant to the International Fuel Tax Agreement (IFTA). For more information regarding IFTA interest rates, see www.iftach.org.

For further information contact: Kathleen Chase, Office of Counsel, Department of Taxation and Finance, W. A. Harriman Campus, Albany, NY 12227, (518) 530-4153. For rates for previous periods, visit the Department of Taxation and Finance website: www.tax.ny.gov/taxnews/int_curr.htm