8/18/21 N.Y. St. Reg. Miscellaneous Notices/Hearings

NY-ADR

8/18/21 N.Y. St. Reg. Miscellaneous Notices/Hearings
NEW YORK STATE REGISTER
VOLUME XLIII, ISSUE 33
August 18, 2021
MISCELLANEOUS NOTICES/HEARINGS
 
Notice of Abandoned Property Received by the State Comptroller
Pursuant to provisions of the Abandoned Property Law and related laws, the Office of the State Comptroller receives unclaimed monies and other property deemed abandoned. A list of the names and last known addresses of the entitled owners of this abandoned property is maintained by the office in accordance with Section 1401 of the Abandoned Property Law. Interested parties may inquire if they appear on the Abandoned Property Listing by contacting the Office of Unclaimed Funds, Monday through Friday from 8:00 a.m. to 4:30 p.m., at:
1-800-221-9311 or visit our web site at: www.osc.state.ny.us
Claims for abandoned property must be filed with the New York State Comptroller's Office of Unclaimed Funds as provided in Section 1406 of the Abandoned Property Law. For further information contact: Office of the State Comptroller, Office of Unclaimed Funds, 110 State St., Albany, NY 12236.
PUBLIC NOTICE
Office of General Services
Pursuant to Section 30-a of the Public Lands Law, the Office of General Services hereby gives notice to the following:
Notice is hereby given that the Office of People with Development Disabilities has declared 1471 Teller Avenue in the Borough and County of Bronx, City of New York, New York State, improved with a two-story building, with tax identifier Block 2784, Lot 56, surplus, no longer useful or necessary for State program purposes, and has abandoned the property to the Commissioner of General Services for sale or other disposition as Unappropriated State Land.
For further information, please contact: Frank Pallante, Esq., Office of General Services, Legal Services, 36th Fl., Corning Tower, Empire State Plaza, Albany, NY 12242, (518) 474-8831, [email protected]
PUBLIC NOTICE
Department of Health
Pursuant to 42 CFR Section 447.205, the Department of Health hereby gives public notice of the following:
The Department of Health proposes to amend the Title XIX (Medicaid) State Plan for non-institutional services to comply with enacted statutory provisions. The following changes are proposed:
Non-Institutional Services
Effective on or after August 19, 2021, Medicaid State Plan for Preventive Residential Treatment services will be amended to allow Intradermal Tuberculosis tests, as well as medical language interpreter services for individuals with limited English proficiency (LEP) and communication services for people who are deaf and/or hard of hearing.
There is no estimated annual change to gross Medicaid expenditures as a result of this proposed amendment.
The public is invited to review and comment on this proposed State Plan Amendment, a copy of which will be available for public review on the Department’s website at http://www.health.ny.gov/regulations/state_plans/status. Individuals without Internet access may view the State Plan Amendments at any local (county) social services district.
For the New York City district, copies will be available at the following places:
New York County 250 Church Street New York, New York 10018
Queens County, Queens Center 3220 Northern Boulevard Long Island City, New York 11101
Kings County, Fulton Center 114 Willoughby Street Brooklyn, New York 11201
Bronx County, Tremont Center 1916 Monterey Avenue Bronx, New York 10457
Richmond County, Richmond Center 95 Central Avenue, St. George Staten Island, New York 10301
For further information and to review and comment, please contact: Department of Health, Division of Finance and Rate Setting, 99 Washington Ave., One Commerce Plaza, Suite 1432, Albany, NY 12210, [email protected]
PUBLIC NOTICE
Department of Health
Pursuant to 42 CFR Section 447.205, the Department of Health hereby gives public notice of the following:
The Department of Health proposes to amend the Title XIX (Medicaid) State Plan for institutional services related to temporary rate adjustments to providers that are undergoing closure, merger, consolidation, acquisition or restructuring themselves or other health care providers. These payments are authorized by § 2826 of New York Public Health Law. The following changes are proposed:
Institutional Services
The temporary rate adjustment has been reviewed and approved for the following three hospitals:
- Eastern Niagara Hospital with aggregate payment amounts totaling up to $2,000,000 for the period August 19, 2021 through March 31, 2022 and $2,000,000 for the period April 1, 2022 through September 30, 2022.
- Mercy Hospital of Buffalo with aggregate payment amounts totaling up to $5,400,000 for the period August 19, 2021 through March 31, 2022 and $5,400,000 for the period April 1, 2022 through March 31, 2023.
- Mount St. Mary’s Hospital and Health Center with aggregate payment amounts totaling up to $1,600,000 for the period August 19, 2021 through March 31, 2022 and $1,600,000 for the period April 1, 2022 through March 31, 2023.
The estimated annual net aggregate increase in gross Medicaid expenditures attributable to this initiative contained in the budget for state fiscal year 2021/2022 is $9,000,000.
The public is invited to review and comment on this proposed State Plan Amendment, a copy of which will be available for public review on the Department’s website at http://www.health.ny.gov/regulations/state_plans/status. Individuals without Internet access may view the State Plan Amendments at any local (county) social services district.
For the New York City district, copies will be available at the following places:
New York County 250 Church Street New York, New York 10018
Queens County, Queens Center 3220 Northern Boulevard Long Island City, New York 11101
Kings County, Fulton Center 114 Willoughby Street Brooklyn, New York 11201
Bronx County, Tremont Center 1916 Monterey Avenue Bronx, New York 10457
Richmond County, Richmond Center 95 Central Avenue, St. George Staten Island, New York 10301
For further information and to review and comment, please contact: Department of Health, Division of Finance and Rate Setting, 99 Washington Ave., One Commerce Plaza, Suite 1432, Albany, NY 12210, [email protected]
PUBLIC NOTICE
Monroe County Water Authority
The Monroe County Water Authority is requesting proposals from qualified administrative sendees agencies, and or financial organizations relating to administration, trustee services and or funding of a deferred compensation plan for employees of the Monroe County Water Authority meeting the requirements of Section 457 of the Internal Revenue Code and Section 5 of the State Finance Law, including all rules and regulations issued pursuant thereto.
A copy of the proposal questionnaire may be obtained www.mcwa.com under 'Procurement'.
All proposals must be submitted no later than 3:00 p.m. on October 1, 2021.
PUBLIC NOTICE
New York City Deferred Compensation Plan and NYCE IRA
The New York City Deferred Compensation Plan & NYCE IRA (the “Plan”) is seeking proposals from qualified vendors to provide Auditing Services for the City of New York Deferred Compensation Plan. The Request for Proposals (“RFP”) will be available beginning on Wednesday, July 28, 2021. Responses are due no later than 4:30 p.m. Eastern Time on Wednesday, August 25, 2021. To obtain a copy of the RFP, please visit the Plan’s website at www1.nyc.gov/site/olr/about/about-rfp.page and download and review the applicable documents. If you have any questions, please email them to Georgette Gestely, Director, at [email protected].
Consistent with the policies expressed by the City, proposals from certified minority-owned and/or women-owned businesses or proposals that include partnering arrangements with certified minority-owned and/or women-owned firms are encouraged. Additionally, proposals from small and New York City-based businesses are also encouraged.
PUBLIC NOTICE
Office of Parks, Recreation and Historic Preservation
Pursuant to Title 3, Article 49 of the Environmental Conservation Law, the Office of Parks, Recreation and Historic Preservation hereby gives public notice of the following:
Notice is hereby given, pursuant to Section 49-0305 (9) of the Environmental Conservation Law, of the Office of Parks, Recreation and Historic Preservation’s intent to acquire a Conservation Easement from Slopeline LLC over certain lands located on Highland Road, Town of Philipstown, in the County of Putnam and the State of New York.
For further information contact: Sandra Burnell, Real Estate Specialist 2, Office of Parks, Recreation and Historic Preservation, Albany, NY 12238, (518) 408-1964, [email protected]
PUBLIC NOTICE
Department of State F-2021-0387 Date of Issuance – August 18, 2021
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 activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program. The applicant's consistency certification and accompanying public information and data are available for inspection on the New York State Department of State’s website at https://dos.ny.gov/system/files/documents/2021/08/f-2021-0387.pdf
In F-2020-0387, or the “452 Dune Dock Extension”, the applicant – Jodi Scherl – proposes to construct a new 4 foot wide by 67 foot long pier extension to an existing walkway, install a new 3 foot wide by 12 foot long ramp, a 6 foot by 20 foot float, two float securing piles and two mooring piles.
The purpose of this project is to provide access to the waterway and to provide boat dockage. The project is located at 452 Dune Road in the Village of Westhampton Beach, Suffolk County on Moriches Bay.
Any interested parties and/or agencies desiring to express their views concerning the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 15 days from the date of publication of this notice, or, August 19, 2021.
Comments should be addressed to: Department of State, Office of Coastal, Local Government and Community Sustainability, One Commerce Plaza, 99 Washington Ave., Suite, 1010, Albany, NY 12231, (518) 474-6000, Fax (518) 474-6572. This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2021-0475 Date of Issuance - August 18, 2021
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 activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2021-0475, Michael Tubridy, is proposing to install a 10K boat lift and four 10″ diameter wood poles attached to an existing dock. The project is located at 937 Shad Creek Road, Queens County, Jamaica Bay.
The stated purpose of the proposed action is to allow access and storage for residential boat.
The applicant’s consistency certification and supporting information are available for review at: https://dos.ny.gov/system/files/documents/2021-08_f-2021-0475_michael_tubridy_app.pdf
Original copies of public information and data submitted by the applicant 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.
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 17, 2021.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development and Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2021-0509 Date of Issuance – August 18, 2021
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 (CZMA) of 1972, as amended.
The applicant has certified that the proposed activities comply with and will be conducted in a manner consistent 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-2021-0509, the applicant, Chris Doran, is proposing to install 50 linear feet steel bulkhead, 18″ seaward of existing; construction of stone revetment behind new bulkhead; and place fill and a turf reinforcement mat over the entirety of the slope. This project is located at Six Bay Avenue, Village of Sea Cliff, Nassau County, Hempstead Harbor.
The applicant’s consistency certification and supporting information are available for review at: https://dos.ny.gov/system/files/documents/2021/08/f-2021-0509.pdf
The proposed activity would be located within or has the potential to affect the following Special Management or Regulated Area(s):
• Hempstead Harbor Significant Fist and Wildlife Habitat: https://dos.ny.gov/system/files/documents/2020/03/hempstead_harbor.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 17, 2021.
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. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2021-0523 Date of Issuance – August 18, 2021
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 activity complies with and will be conducted in a manner consistent with the approved New York State Coastal Management Program.
In F-2021-0523, the Town of Babylon, is proposing to replacement of the road-ending bulkhead at the West End of Kay Road, road raising, installation of a new drainage system, replacing an existing outfall pipe and cleaning the existing drainage system. The purpose of the proposed project is to protect the road integrity, mitigate erosion, and provide property line stabilization along the west and south sides of Kay Road. These measures will also have the benefit of protecting underground utilities such as water, sewer and gas which exist within the roadway. Furthermore, these improvements will prevent sand from blowing onto the roadway and clogging the new drainage system and creating an unsafe condition for pedestrians and motorists. The site is located at the end of Kay Road in Town of Babylon, Suffolk County, along the Great South Bay.
The applicant’s consistency certification and supporting information are available for review at: https://dos.ny.gov/system/files/documents/2021/08/f-2021-0523.pdf
Original copies of public information and data submitted by the applicant 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.
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., 15 days from the date of publication of this notice, or, September 2, 2021.
Comments should be addressed to: Consistency Review Unit, Department of State, Office of Planning, Development and Community Infrastructure, One Commerce Plaza, 99 Washington Ave., Albany, NY 12231, (518) 474-6000, Fax (518) 473-2464. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2021-0541 Date of Issuance – August 18, 2021
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 (CZMA) of 1972, as amended.
The applicant has certified that the proposed activities comply with and will be conducted in a manner consistent 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-2021-0541, the applicant, The Creek, Inc., is proposing to dredge of up to 3,500 CY of sand over 10,000 SF area seaward of Mean Low Water, including 500 CY overdregde of 1 ft. Sediment will be placed on the west beach in a 45,000 SF area landward of Spring High Water. 15,000 CY of gravely beach will be replenished with imported sand. This project is located at One Horse Hollow Road, Town of Oyster Bay, Nassau County, Long Island Sound.
The applicant’s consistency certification and supporting information are available for review at: https://dos.ny.gov/system/files/documents/2021/08/f-2021-0541.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 17, 2021.
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. Electronic submissions can be made by email at: [email protected]
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State F-2021-0630 (DA) Date of Issuance – August 18, 2021
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 U.S. Military Academy – West Point has determined that the proposed activity will be undertaken in a manner consistent to the maximum extent practicable with the enforceable policies of the New York State Coastal Management Program. The applicant's consistency determination and accompanying supporting 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.
U.S. Army Garrison West Point - Target Hill Wastewater Treatment Plant Replacement.
Upgrade to the existing Target Hill WWTP to increase treatment capacity from current 2.06 million gallons per day to 2.3 million gallons per day. Hudson River, Town of Highland Falls, Orange County.
The applicant’s consistency certification and supporting information are available for review at: https://dos.ny.gov/system/files/documents/2021/08/f-2021-0630(da)westpoint.pdf
Any interested parties and/or agencies desiring to express their views concerning the above proposed activities may do so by filing their comments, in writing, no later than 4:30 p.m., 15 from the date of publication of this notice, or September 2, 2021.
Comments should be addressed to: Department of State, Office of Coastal, Local Government and Community Sustainability, One Commerce Plaza, 99 Washington Ave., Suite, 1010, Albany, NY 12231, (518) 474-6000, Fax (518) 474-6572.
This notice is promulgated in accordance with Title 15, Code of Federal Regulations, Part 930.
PUBLIC NOTICE
Department of State Uniform Code Variance/Appeal Petitions
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.
2021-0102: Matter of MTA - NYC Transit, 2 Broadway, New York, NY 10004 for a variance concerning safety requirements, including number of stories, fire extinguishers, emergency power and exit signs. Involved is an existing elevated transit station, known as the Mosholu Parkway Station - Jerome Avenue Line (IRT), located between Mosholu Parkway and Mosholu Parkway North, City of New York, County of Bronx, State of New York.
2021-0103: Matter of MTA - NYC Transit, 2 Broadway, New York, NY 10004 for a variance concerning safety requirements, including area of refuge and exhaust discharge. Involved is an existing subterranean transit station, known as the Tremont Avenue Station – Grand Concourse Line, located at East Tremont Avenue and Grand Concourse, City of New York, County of Bronx, State of New York.
2021-0257: Matter of the New York Convention Center Development Corporation, 655 West 34th Street, City and County of New York, NY 10001 for a variance concerning safety requirements, including exit signs. Involved is an existing building, known as the Jacob K. Javits Center, located at 608 West 40th Street, City and County of New York, State of New York.
2021-0329: Matter of Queen Boat Company, 10 Dunham’s Bay Road, Lake George, NY 12845, for a variance concerning vertical platform lifts. Involved is an existing building located at 10 Dunham’s Bay Road, Lake George, NY 12845, County of Warren, State of New York.
2021-0362: Matter of Hauck Construction, LLC, 67 Old Hojack Lane, Hilton, NY 14468, for a variance concerning safety requirements, including required water supply. Involved is a single-family dwelling located at 1255 Manitou Road, Town of Parma, County of Monroe, State of New York.
2021-0370: Matter of Capital Architecture, 13 Hamilton Street, Apartment #4, Cohoes, NY 12047, for a variance concerning safety requirements, including ceiling height. Involved is an existing single-family dwelling located at 51 Waterman Street, Town of Colonie, County of Albany, State of New York.
PUBLIC NOTICE
Department of State Uniform Code Variance/Appeal Petitions
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.
2021-0384 Matter of JL Drafting Inc., John Lagoudes, 707 Route 110, Farmingdale, NY 11735, for a variance concerning safety requirements, including the required ceiling height and the height under a girder/soffit. Involved is an existing one-family dwelling located at 24 Wainwright Street, Ronkonkoma, Town of Islip, NY 11779, County of Suffolk, State of New York.
2021-0386 Matter of John J. Pschenica, Five Windsor Road, Great Neck, NY 11021, for a variance concerning safety requirements, including the required ceiling height and the height under a girder/soffit. Involved is an existing one-family dwelling located at Five Arbor Street, Great Neck, Village of Thomaston, NY 11021, County of Nassau State of New York.
PUBLIC NOTICE
Department of State Uniform Code Variance/Appeal Petitions
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.
2021-0387 In the matter of Nicole Ferreira of Beacon Communities LLC, 54 State Street, Suite 802, Albany, New York 12207, for a variance for diminutive code issues concerning renovation of Type B bathrooms at existing apartment building, Colonial II Apartments, 310 Cottage Street, City of Rome, Onieda County, State of New York.
PUBLIC NOTICE
Department of Taxation and Finance Interest Rates
The Acting Commissioner of Taxation and Finance, being duly authorized to act due to the vacancy in the office of the Commissioner of Taxation and Finance, hereby sets the interest rates for the months of October, November and December 2021 pursuant to Tax Law sections 697(j) and 1096(e), as follows:
For purposes of section 697(j) the overpayment rate of interest is set at 2 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 2 percent per annum, and the underpayment rate of interest is set at 7.5 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 Tax Law section 1145(a)(1), 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 Environmental Conservation Law section 27-0923 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, 2021 through December 31, 2021, see the table below:
10/1/21 - 12/31/21 Interest Rate Per Annum Compounded Daily
Commonly viewed tax typesRefundsLate Payments & Assessments
Income **2%7.5%
Sales and use2%14.5% *
Withholding2%7.5%
Corporation **2%7.5%
All other tax typesRefundsLate Payments & Assessments
Alcoholic Beverage2%7.5%
Authorized Combative Sports2%7.5%
Beverage Container Deposits2%7.5%
CigaretteNA7.5%
Congestion Surcharge2%7.5%
Diesel Motor Fuel2%7.5%
Estate2%7.5%
Fuel Use Tax******
Generation-Skipping Transfer2%7.5%
Hazardous Waste2%15%
Highway Use2%7.5%
Medical Cannabis2%7.5%
Metropolitan Commuter Transportation Mobility Tax2%7.5%
Mortgage Recording2%7.5%
Motor Fuel2%7.5%
New York City Taxicab and Hail Vehicle Trip Tax2%7.5%
Opioid Excise Tax2%7.5%
Paper Carryout Bag Reduction Fee2%14.5%
Petroleum Business2%7.5%
Real Estate Transfer2%7.5%
Tobacco ProductsNA7.5%
Transportation Network Company Assessment2%7.5%
Waste Tire Fee2%7.5%
Wireless Communications Surcharge2%14.5%
* The Tax Law requires the interest rate on sales tax assessments or late payments to be set at 14.2% 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 7.2% 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 2%. For purposes of section 697(j) of the Tax Law, the underpayment rate for this period is 7.2%. For purposes of section 1096(e) of the Tax Law, the underpayment rate for this period is 7.2%.
*** 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: https://www.tax.ny.gov/pay/interest/
End of Document