reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2385 - Education Law Requirements › Section 2385.1 - Applicable law

Current through Register Vol. 46, No. 28, July 10, 2024
Section 3602  of the Education Law which provides
				  for the apportionment of public moneys to school districts employing eight or
				  more teachers, requires the State Tax Commission to adopt regulations
				  pertaining to income data to be used by the Commissioner of Education.
(a)
Low-income supplemental school
				aid.
Chapter 53 of the Laws of 1985 repealed subdivision 20 of
				  section 3602  of the Education Law, thereby
				  repealing the provisions for statewide low-income supplemental school
				  aid.
(b)
Alternate
				pupil wealth ratio.
Paragraph (k) of subdivision 1 of section 3602  of the Education Law, as added by
				  chapter 53 of the Laws of 1981, and as amended by chapter 1 of the Laws of
				  1982, by chapter 419 of the Laws of 1982, by chapter 53 of the Laws of 1983, by
				  chapter 53 of the Laws of 1984, by chapter 53 of the Laws of 1985 and by
				  chapter 53 of the Laws of 1986, reads as follows:
k. "Alternate pupil wealth ratio" shall mean the number
				  computed to three decimals without rounding obtained when the adjusted gross
				  income of a school district for the calendar year prior to the calendar year in
				  which the base year began divided by the total wealth pupil units of such
				  district is divided by the statewide adjusted gross income per total wealth
				  pupil unit as computed by the commissioner pursuant to regulations adopted by
				  him for such purpose. Such statewide average gross income per pupil shall be
				  established each year by the commissioner pursuant to such regulations approved
				  by the director of the budget and shall be transmitted to school districts by
				  March first. For aid payable in the school year nineteen hundred
				  eighty-six-eighty seven, such statewide average shall be fifty-one thousand
				  five hundred dollars. For the purposes of this paragraph, the income data shall
				  be computed in accordance with regulations adopted by the Commissioner of
				  Taxation and Finance based upon personal income tax returns for the calendar
				  year two years prior to the calendar year in which the current school year
				  commences, as reported to the commissioner in February of the base year,
				  including the results of the temporary school district address review,
				  validation and correction process. The income of the city school district of
				  the city of New York shall be the sum of the income of the boroughs of the
				  city.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2385 - Education Law Requirements › Section 2385.2 - Income data

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General.
				Paragraph (k) of subdivision 1 of section 3602,  of the Education Law requires
				computation of the income data for the alternate pupil wealth ratio. Such
				income data shall consist of:
(1) New York
				State's adjusted gross income; and
(2) the district's adjusted gross
				income.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2385 - Education Law Requirements › Section 2385.3 - Reporting of income data

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) For school years commencing on or after
				July 1, 1981, the Commissioner of Taxation and Finance, or any officer or
				employee of the Department of Taxation and Finance designated by him, shall
				report in writing to the Division of the Budget and the Commissioner of
				Education the income data ascertained in accordance with the provisions of
				section
				2385.2  of
				this Part. Such report shall be forwarded by the Commissioner of Taxation and
				Finance on or before February 28th of such calendar year. The report shall be
				set forth the last date (which date shall not be later than January 17th of
				such year) upon which returns, considered in the income data, were
				processed.
(2) For example, the
				report of the Commissioner of Taxation and Finance for the school year
				commencing July 1, 1982 shall be forwarded no later than February 28, 1982. It
				shall include income data from resident personal income tax returns filed for
				the calendar year 1980 and fiscal years ending during the next calendar year
				but before December 31, 1981, provided such returns were processed by the date
				set forth in the report, but no later than January 17, 1982.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2386 - Temporary School District Address Review, Validation And Correction Process For Identified School Districts And Limited Review For Receiver Districts › Section 2386.1 - Applicable law

Current through Register Vol. 46, No. 28, July 10, 2024
Subdivision twenty-fifth of section 171  of the Tax Law, as amended by chapter
				  602 of the Laws of 1987 requires the Department of Taxation and Finance to
				  promulgate a rule for the purpose of implementing the temporary school district
				  address review, validation and correction process and a limited review process
				  for receiver school districts regarding such district's valuation of total New
				  York adjusted gross income as determined by the department, for use in
				  determining State aid to education. The Department of Taxation and Finance, the
				  State Education Department and the Division of the Budget have determined,
				  pursuant to such law, to provide appropriate opportunities for validating the
				  accuracy of income tax data for selected districts in order that the ratio of
				  taxpayers to census population relative to the statewide average is a valid
				  measure of identifying school districts in which the incidence of incorrect
				  reporting of school district codes by taxpayers may be the greatest. Receiver
				  school districts are defined in subdivision twenty-fifth of section 171  of the Tax Law as any school district
				  that was assigned at least 50 personal income tax returns as a result of the
				  temporary school district address review, validation and correction
				  process.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2386 - Temporary School District Address Review, Validation And Correction Process For Identified School Districts And Limited Review For Receiver Districts › Section 2386.2 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
For purposes of this Part, the following terms will be
				  defined as follows:
(a) The term
				identified school district means a school district in which the number of 1980
				New York State personal income tax returns exceeds two thirds (expressed as a
				percent) of the number of the reported population over 17 years of age in 1980
				as furnished by statistics of the United States Census Bureau.
(b) The term BOCES refers to the appropriate
				Board of Cooperative Educational Services for each such identified school
				district.
(c) The term receiver
				school district means any school district that was assigned at least 50
				personal income tax returns as a result of the temporary school district
				address review validation and correction process.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter VIII - Requirements Relating To Education Aid › Part 2386 - Temporary School District Address Review, Validation And Correction Process For Identified School Districts And Limited Review For Receiver Districts › Section 2386.4 - Confidentiality of income tax data

Current through Register Vol. 46, No. 28, July 10, 2024
The Commissioner of Education, the Director of the Budget,
				  all appropriate BOCES superintendents, all identified and receiver school
				  district superintendents, or any officer or employee of the State Education
				  Department, the Division of the Budget, any appropriate BOCES, or any
				  identified or receiver school district, or any person engaged or retained by
				  any of the above-mentioned entitles on an independent contract basis, who is
				  permitted to inspect information received from the Department of Taxation and
				  Finance pursuant to the authority of chapter 889 of the Laws of 1984 as amended
				  by chapter 602 of the Laws of 1987, or to inspect an abstract or portion of
				  such information, shall not divulge or make known in any manner such
				  information furnished to any of the above-mentioned entities or any particulars
				  set forth therein or disclosed in any report submitted by the Department of
				  Taxation and Finance. All appropriate BOCES and school district superintendents
				  will sign the Department of Taxation and Finance's form (N-84-16) in
				  recognition of the secrecy provisions of the Tax Law and of chapter 889 of the
				  Laws of 1984 as amended by chapter 602 of the Laws of 1987, prior to the
				  receipt of the taxpayer address listings. The information provided by the
				  Department of Taxation and Finance pursuant to the authority of chapter 889 of
				  the Laws of 1984 as amended by chapter 602 of the Laws of 1987, shall be used
				  solely for the purpose of verifying the legal residence and school district of
				  a taxpayer in determining the distribution of State aid for education and such
				  information may only be disclosed by the Commissioner of Education and
				  appropriate BOCES superintendents and identified and receiver school district
				  superintendents for such purposes to employees of education and to employees
				  under the control of said superintendents. If any statistical tabulations are
				  compiled by the Department of Taxation and Finance, the State Education
				  Department or the Division of the Budget, based in whole or in part upon
				  information received from the Department of Taxation and Finance under the
				  provisions of chapter 889 of the Laws of 1984 as amended by chapter 602 of the
				  Laws of 1987, such statistical tabulations shall, if published, be in a form so
				  as to preserve the confidentiality of the information requested from the
				  Department of Taxation and Finance. In order to preserve the confidentiality of
				  such information there shall be no less than 10 individual items of information
				  per cell within any statistical data published.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2390 - Powers Of Attorney › Section 2390.1 - Requirement of power of attorney

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) A
				power of attorney may be required before the Division of Taxation will rely
				upon a representative to obligate or bind a taxpayer. Except as otherwise
				provided by law or this Title, a power of attorney may also be required before
				an individual may appear on behalf of a taxpayer, or be recognized by the
				division, in any matter that is subject to applicable Federal, State or other
				jurisdictional confidentiality or secrecy laws.
(2) The division may require a power of
				attorney at such other times as it deems necessary to protect the interests of
				the State or a taxpayer.
(3) The
				provisions of this section apply to all powers of attorney filed with the
				Division of Taxation of the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2391 - Service Of Process › Section 2391.1 - Purpose

Current through Register Vol. 46, No. 28, July 10, 2024
This Part is intended to provide information to any person
				  commencing an action or proceeding involving the commissioner or department
				  (except the Division of Tax Appeals or the Tax Appeals Tribunal) in order to
				  facilitate service of process on the commissioner and the department (except
				  the Division of Tax Appeals or the Tax Appeals Tribunal). Interested persons
				  should also review the applicable provisions contained in the Civil Practice
				  Law and Rules which may require service on other parties (see, e.g., CPLR 307,
				  7804[c] which require service on the Attorney General and article 40 of the Tax
				  Law, §2016, which requires the Tax Appeals Tribunal, as well as the
				  commissioner, to be designated a respondent in a proceeding to review its
				  decision).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2391 - Service Of Process › Section 2391.2 - Principal offices

Current through Register Vol. 46, No. 28, July 10, 2024
The principal office of the Commissioner of Taxation and
				  Finance is located at Building 9, Room 205, W.A. Harriman Campus, Albany, New
				  York 12227. The principal office of the Department of Taxation and Finance
				  (except the Division of Tax Appeals or the Tax Appeals Tribunal), for purposes
				  of serving legal process, is located at Building 9, W.A. Harriman Campus,
				  Albany, New York 12227.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2392 - Reasonable Cause › Section 2392.1 - Reasonable cause

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) Where any person fails to timely file a
				return, fails to timely pay any taxes due or fails to meet or fulfill any other
				act or requirement of the Tax Law, thereby subjecting such person to the
				additions to tax, penalties, or interest penalty imposed pursuant to section 182-a (10)(b), 289-b (1)(a), 289-b (2), 433 (1)(a), 481 (1)(a)(i), 512 (1)(a), 527 (b), 658 (c)(4)(C)(i), 685 (a), 685 (f), 685 (h), 685 (o), 685 (u), 685 (v), 685 (w), 1085 (a), 1085 (n), 1085 (o), 1145 (a)(1)(i), 1145 (c), 1145 (e), or
				1416 (b)  of the Tax Law, or
				the interest amount imposed pursuant to section 1145(a)(1)(ii) of such law, the
				applicable additions to tax, penalties, interest penalty and/or the interest
				amount, as listed above, must be imposed unless it is shown that such failure
				was due to reasonable cause and not due to willful neglect. In the event that
				these amounts have been imposed and it is later determined any such failure was
				due to reasonable cause and not due to willful neglect, all or part of these
				amounts will be cancelled. The absence of willful neglect alone is not
				sufficient grounds for not imposing or for cancelling these amounts.
(2) As used in this section, the term
				taxpayer means the person against whom the amounts described in paragraph (1)
				of this subdivision have been assessed or are assessable.
(3) As used in this section, the phrase
				articles governed by article 27 of the Tax Law means and includes articles 9
				(Corporation Tax), 9-A (Franchise Tax on Business Corporations), 13 (Tax on
				Unrelated Business Income), 32 (Franchise Tax on Banking Corporations), 33
				(Franchise Taxes on Insurance Corporations) and 33-A (Tax on Independently
				Procured Insurance) of such law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2393 - Overpayment And Underpayment Rates Of Interest › Section 2393.1 - Overpayment and underpayment rates of interest

Current through Register Vol. 46, No. 28, July 10, 2024
Overpayment and underpayment rates of interest. Except as
				  otherwise provided by law, interest rates used in computing the amounts of
				  interest to be paid on overpayments or imposed on underpayments and recoveries
				  of erroneous refunds of any taxes imposed by or pursuant to the authority of
				  the Tax Law, or any other taxes administered by the Commissioner of Taxation
				  and Finance, are set by the commissioner on a quarterly basis without
				  promulgation by regulation. The interest rates set by the commissioner are
				  published in the section for miscellaneous notices in the New York State
				  Register, and notice thereof is given by other appropriate means (e.g., posting
				  on the department's website), no later than 20 days preceding the first day of
				  the calendar quarter during which such interest rates apply. Such rates are
				  prescribed in sections 697 (j) and
				  1096 (e)  of the Tax Law and
				  in section 11-1797(j) of the Administrative Code of the City of New York.
				  Reference to taxes in this section includes special assessments, fees, and any
				  other impositions that are administered by the commissioner.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.1 - Meaning of terms

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Person. The
				term person, as used in this Part, includes but is not limited to an
				individual, partnership, society, association, joint stock company,
				corporation, estate, receiver, trustee, assignee, referee, and any other
				individual or entity acting in a fiduciary or representative capacity, and any
				combination of the foregoing.
(b)
				Predecision warrant.
(1) The term predecision
				warrant as used in this Part means any warrant issued by the State Tax
				Commission commanding a levy upon the real and personal property of any person
				prior to the rendering to that person of a decision or determination of the
				State Tax Commission after a hearing held pursuant to the authority of sections 171, 279-a, 280, 280-a, 288, 295, 430, 478, 503-a, 510, 689, 722, 962, 1007,
				1089, 1138, 1139, 1250, 1312, 1468 and
				1519  of the Tax Law.
(2) The term predecision warrant also
				includes any warrant issued by the State Tax Commission commanding a levy upon
				the real and personal property of any person pursuant to a jeopardy assessment
				as authorized by sections 280-a, 694, 962, 1007,
				1094 and
				1138  of the Tax Law.
(3) The term predecision warrant does not
				include any warrant commanding a levy upon the real and personal property of
				any person where such person has:
(i) been
				specifically denied a right to a hearing by any provision of the Tax
				Law;
(ii) had a hearing or an
				opportunity for a hearing pursuant to any provision of the Tax Law, and a
				decision (including a default decision) or a determination has been rendered by
				the State Tax Commission; or
(iii)
				waived his rights to, or otherwise failed to avail himself of, a hearing as
				provided for in sections 171, 279-a, 280, 280-a, 288, 295, 430, 478, 503-a, 510, 689, 722, 962, 1007,
				1089, 1138, 1139, 1250, 1312, 1468 and
				1519  of the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.2 - Limitations

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The provisions
				of this Part shall not apply whenever a predecision warrant has been issued by
				the State Tax Commission commanding a levy upon the real and personal property
				of any person and subsequent to the issuance of the predecision warrant:
(1) a decision or determination of the State
				Tax Commission has been rendered to such person after a hearing held pursuant
				to any provision of the Tax Law; or
(2) such person has had an opportunity for a
				hearing pursuant to any provision of the Tax Law and has failed to avail
				himself of such remedy or has otherwise waived his right to such a
				hearing.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.3 - Right to a prompt hearing

Current through Register Vol. 46, No. 28, July 10, 2024
Every person to whom the provisions of this Part applies is
				  entitled, upon request, to a prompt hearing to determine the probable validity
				  of the department's claim with regard to the issuance of a predecision
				  warrant.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.4 - Notice of right to a prompt hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Written notice of the right to a prompt
				hearing to determine the probable validity of the department's claim with
				regard to a predecision warrant commanding the levy upon the real and personal
				property of any person to whom these rules are applicable shall be mailed to
				such person at his last known address by registered or certified mail no later
				than five business days after said warrant is issued. The notice shall contain
				a statement of facts upon which the department relied in issuing the
				predecision warrant.
(b) The
				department may, within the time limitations set forth in subdivision (a) of
				this section, cause such notice to be personally delivered to any person to
				whom the provisions of this Part are applicable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.5 - Application for a prompt hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Written application for the hearing provided for in this Part must be mailed by
				registered or certified mail to:
New York State Tax Commission
Director of Tax Appeals Bureau
Building 9, State Office Campus
Albany, NY 12227
(b) The written application may, in the
				alternative, be personally delivered to the offices of Director of Tax Appeals
				Bureau in Albany.
(c) The
				application must state that it is an application for a prompt hearing regarding
				a predecision warrant and contain the applicant's name, address and telephone
				number and the name, address and telephone number of the applicant's
				representative, if the applicant has a representative, together with a proper
				power of attorney if one has not previously been furnished.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.6 - Scheduling of the hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a) A
				hearing on the application shall be held within 10 business days after the
				receipt of the application, at an office of the Tax Appeals Bureau in Albany or
				New York City, or at a convenient office of such bureau as determined by the
				Director of the Tax Appeals Bureau.
(b) The Director of the Tax Appeals Bureau
				shall attempt to contact the applicant or his duly authorized representative,
				by telephone, to facilitate the scheduling of the hearing within the time
				limitations set forth in this section. Written confirmation of the date, time
				and location of the hearing shall be mailed to the applicant and his
				representative.
(c) Any adjournment
				of the hearing or extension of the time limitation set forth in subdivision (a)
				of this section shall only be made upon the written request of the applicant or
				his duly authorized representative.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.7 - Conduct of a prompt hearing

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				The hearing shall be conducted by an impartial hearing officer who knows
				nothing of the controversy prior to the hearing, and who is authorized to:
(1) administer oaths and
				affirmations;
(2) sign and issue
				subpoenas as provided in section
				3000.6(c) 
				of this Title; and
(3) regulate the
				course of the hearings.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.8 - Burden of proof

Current through Register Vol. 46, No. 28, July 10, 2024
(a) In a
				hearing pursuant to this Part involving the issue of whether the issuance of a
				warrant is reasonable under the circumstances, the burden of proof in respect
				to such issue shall be upon the department.
(b) In a hearing pursuant to this Part
				involving the issue of whether the amount so warranted is appropriate under the
				circumstances, the department shall provide a written statement which contains
				any information with respect to which the determination of the amount of the
				warrant was based, but the burden of proof in respect to the issue of the
				appropriateness of such amount shall be upon the applicant.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.9 - Decision of the State Tax Commission

Current through Register Vol. 46, No. 28, July 10, 2024
(a) The State Tax Commission shall issue a
				decision within 15 business days from the latter of the;
(1) close of the prompt hearing;
(2) date fixed for the close of submission of
				evidence as provided in subdivision (h) of section
				2394.7 
				of this Part; or
(3) date fixed for
				submission of briefs.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.10 - Effect of decision

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If
				the State Tax Commission determines that the issuance of a warrant commanding a
				levy upon the real and personal property of the applicant was not reasonable
				under the circumstances, said warrant shall be vacated.
(b) If the State Tax Commission determines
				that the amount warranted was not appropriate under the circumstances, the
				warrant shall be reduced or abated consistent with the findings in such
				decision.
(c) A decision of the
				State Tax Commission rendered after a hearing as provided for in this Part,
				where relevant, may be introduced into evidence by either party at a hearing
				held pursuant to the provisions of Part 3000 of this Title. Such decision shall
				not be considered conclusive of any relevant issues to be decided or determined
				at a hearing held pursuant to Part 3000 of this Title.
(d) The State Tax Commission shall not be
				precluded from issuing a warrant for taxes, penalties or interest determined to
				be due and owing from any person after a hearing held pursuant to Part 3000 of
				this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.11 - Consolidation of hearings

Current through Register Vol. 46, No. 28, July 10, 2024
(a) If
				any person to whom the provisions of this Part apply has filed a timely
				petition for a hearing provided for in any provision of the Tax Law to which
				Part 3000 of this Title is applicable, then, where convenient and practicable,
				the hearing authorized by Part 3000 of this Title may be scheduled concurrently
				with the hearing provided for by this Part with the consent of the applicant or
				his duly authorized representative and the Director of the Tax Appeals
				Bureau.
(b) Where the hearing
				authorized by Part 3000 of this Title is scheduled concurrently with the
				hearing provided for in this Part:
(1) the
				decision of the State Tax Commission with regard to the probable validity of
				the department's claim upon the issuance of a predecision warrant shall be
				rendered within the limitations of time provided in subdivision (a) of section
				2394.9 
				of this Part; and
(2) the decision
				or determination of the State Tax Commission as concerns all other issues shall
				be rendered within the limitations of time as are provided by law or rule for
				such hearing authorized by Part 3000 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.12 - Stay of sale

Current through Register Vol. 46, No. 28, July 10, 2024
The personal or real property of any person to whom the
				  provisions of this Part are applicable shall not be sold until the expiration
				  of time for the filing of a petition to which the provisions of Part 3000 of
				  this Title are applicable unless that person consents to such sale, or the
				  State Tax Commission determines that the expenses of conservation and
				  maintenance will greatly reduce the net proceeds or if the property is
				  perishable.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2394 - Prompt Hearing Procedure Regarding Predecision Warrants And Warrants Issued Pursuant To Jeopardy Assessments › Section 2394.13 - Priority of scheduling

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				Unless the State Tax Commission has rendered a decision as provided in
				subdivision (a) of section
				2394.10  of
				this Part and the warrant has been vacated pursuant thereto, any person, to
				whom the provisions of this Part are applicable and who has otherwise timely
				petitioned for a hearing as provided for in the applicable sections of the Tax
				Law to which Part 3000 of this Title is applicable, is entitled to and shall be
				granted a priority of scheduling as to the hearing of said petition by the Tax
				Appeals Bureau.
(b) Written request
				for a priority of scheduling of hearing of such petitions shall be made to:
New York State Tax Commission
Director of Tax Appeals Bureau
Building 9, State Office Campus
Albany, NY 12227
(c) The provisions of this section shall not
				apply where the hearing provided for in this Part and the hearing provided for
				in Part 3000 of this Title have been consolidated pursuant to section
				2394.11 
				of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2395 - Interest Rates Determined Under Section 924-a Of The Real Property Tax Law › Section 2395.1 - Interest rates determined under section 924-a of the Real Property Tax Law

Current through Register Vol. 46, No. 28, July 10, 2024
For purposes of section 924-a  of the Real Property Tax Law, the
				  rate of interest applicable to the third calendar quarter of each year as set
				  on or before the 15th day of July in each year by the Commissioner of Taxation
				  and Finance pursuant to section 697 (j)  of the Tax Law
				  shall, except as otherwise provided by law, be the rate of interest for the
				  collection period commencing on or after the first day of September next
				  succeeding the date the rate of interest is set. In no event shall the rate be
				  less than the rate of interest specified by section 924-a  of the Real Property Tax Law. The
				  rate of interest is set without promulgation by a regulation of the
				  Commissioner of Taxation and Finance. See Part 2393 of this Chapter for further
				  information regarding the rate of interest set under section 697 (j)  of the Tax
				  Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.1 - Introduction and purpose

Current through Register Vol. 46, No. 28, July 10, 2024
Section 9  of the Tax Law requires the Commissioner of
				  Taxation and Finance to promulgate regulation simplementing both an electronic
				  payment reporting system and an electronic funds transfer system for the
				  collection of withholding taxes held in trust for New York State and local
				  governments by large New York State business taxpayers. This part of the
				  regulations is meant to complement section 9  of the Tax Law by providing rules where
				  required by the law or where necessary to achieve the success of the electronic
				  filing and electronic funds transfer program.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.3 - Participating taxpayers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General rule. Subject to the provisions of subdivisions (b) and (c) of this section, relating to exemptions and special entities, respectively, every taxpayer which is required to deduct and withhold $35,000 or more of tax for either of the semi-annual periods ending June 30th or December 31st pursuant to part V of article 22 of the Tax Law, or pursuant to an equivalent provision enacted under the authority of article 30, 30-A or 30-B of the Tax Law shall be required to participate in the program.
(1) $35,000 or more an aggregate amount. For purposes of determining whether the $35,000 or more threshold is met, New York State, City of New York and City of Yonkers withholding taxes shall be aggregated.
(2) $35,000 or more threshold applies to each withholding taxpayer. Every taxpayer which is identified by either its own separate Federal employer identification number, or its own separate New York State employer identification number, in accordance with section  6109 of the Internal Revenue Code and regulations promulgated thereunder, or with section 174.5  of this Title, respectively, shall be treated as a separate withholding taxpayer for purposes of determining whether the $35,000 or more threshold is met.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.4 - Eligibility determinations, notification to taxpayers and selection of payment option

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Annual
				determination. The department shall conduct annual eligibility determinations
				for the program, using the most recent annual reconciliation of withholding
				required to be filed and such other information as the department deems
				necessary for this purpose. Taxpayers identified as being required to
				participate in the program shall do so for the succeeding July 1st-June 30th
				period.
(b) Notification and
				procedures.
(1) By June 1st of each year, the
				department shall, by certified mail, send a notice to taxpayers newly
				identified as being required to participate in the program for the immediately
				following July 1st-June 30th period. The notice will:
(i) provide the taxpayer with a description
				of the program, and the means to access or obtain the information necessary to
				ensure successful participation in the program;
(ii) provide the applicable due date for the
				taxpayer's first payment, provided, that such due date must occur on or after
				30 calendar days following receipt by the taxpayer of the notice of required
				participation but no later than 60 calendar days after receipt by the taxpayer
				of that notice; and
(iii) inform
				taxpayers of their obligation to enroll in such program within 20 calendar days
				of the postmark date of the notice unless the taxpayer challenges the
				determination of required participation by requesting a hearing within such
				20-day period.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.9 - Educational organizations and voluntarily health care providers

Current through Register Vol. 46, No. 28, July 10, 2024
(a) Participation.
(1) Educational organizations which meet the
				eligibility requirements shall be subject to the same requirements as all other
				participants in the program other than those relating to the date on which
				filing and payment arrangements must be initiated.
(2) Educational organizations which do not
				meet the eligibility requirements and health care providers (which are exempt
				from the mandatory requirements), may both choose to voluntarily participate in
				the program. They are subject to the same requirements and limitations as all
				other voluntary participants, other than those relating to the date on which
				filing and payment arrangements must be initiated.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.10 - Liability for EFT transaction costs

Current through Register Vol. 46, No. 28, July 10, 2024
The following rules shall govern the liability of a taxpayer
				  participating in the program for the transaction costs associated with
				  utilizing the various EFT payment options.
(a) ACH debit - the taxpayer shall not be
				liable for the transaction costs associated with ACH debit
				transactions.
(b) ACH credit - the
				taxpayer shall not be liable for the transaction costs associated with ACH
				credit transactions. If the taxpayer wishes New York State to pay such costs,
				it may deduct the transaction fee which it is charged from both the amount of
				tax which it is reporting for each payroll or payrolls, and from the
				corresponding payment of tax. If the taxpayer does so deduct, it shall also, at
				the same time as it submits its quarterly combined withholding wage reporting
				and unemployment insurance return for the calendar quarter, submit a statement
				summarizing such transaction costs and the banks which it utilized for program
				purposes for the calendar quarter.
(c) Fedwire - the taxpayer shall be liable
				for the transaction costs charged by its financial institution to initiate a
				fedwire transaction.
(d) Certified
				check - the taxpayer shall be liable for both the charges imposed by its
				financial institution for certified checks, if any, and for the costs of
				mailing its return and payment.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.11 - When return and payment deemed made; failure to enroll penalty; reasonable cause

Current through Register Vol. 46, No. 28, July 10, 2024
(a) General
				filing and payment rules.
(1) ACH debit, ACH
				credit and fedwire taxpayers. The mailing rules specified in section 691  of the Tax Law and in regulations
				promulgated thereunder shall not be applicable to returns filed and payments
				made by taxpayers participating in the program and electing the ACH debit, ACH
				credit or fedwire payment option. Instead, such taxpayers (including
				educational organizations and health care providers voluntarily participating)
				shall be deemed to have timely filed their return when they comply with the
				applicable filing requirements described in section
				2396.3,
				2396.7
				or
				2396.9 
				of this Part. Such taxpayers shall be deemed to have timely paid the tax when
				the department's depository bank receives the payment of tax on or before
				applicable due date.
(2) Certified
				check taxpayers. The mailing rules specified in section 691  of the Tax Law and in regulations
				promulgated thereunder shall be applicable to returns filed and payments made
				by taxpayers participating in the program and electing the certified check
				payment option, subject to the following:
(i)
				taxpayers (other than educational organizations and health care providers
				voluntarily participating) utilizing the certified check option shall be deemed
				to have timely filed their return and paid the tax if they mail or deliver
				their return and a certified check for their tax liability on or before the
				second business day prior to the otherwise applicable due date;
(ii) educational organizations and health
				care providers voluntarily participating and utilizing the certified check
				payment option shall be deemed to have timely filed their return and paid the
				tax if they mail or deliver their return and a certified check for their tax
				liability on or before the first business day following the otherwise
				applicable due date.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.12 - Administrative and judicial proceedings

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of subdivision 3-a of section 170 and sections 689, 690 and
				  2008  of the Tax Law shall apply in the
				  event a taxpayer wishes to protest any action taken by the commissioner or the
				  department as a result of this Part which gives rise to a right to a hearing
				  under the Tax Law.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2396 - Electronic Filing And Funds Transfer Program For Certain Taxpayers Remitting Withholding Tax › Section 2396.13 - Rule of construction

Current through Register Vol. 46, No. 28, July 10, 2024
The provisions of Parts 171 through 178 of this Title shall
				  apply to taxpayers participating in the program unless the provisions of this
				  Part are inconsistent therewith, in which case the provisions of this Part
				  shall govern.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2397 - Electronic Funds Transfer Program For Certain Taxpayers Remitting Taxes Under And Pursuant To The Authority Of Articles 12-a, 13-a, 28 And 29 Of The Tax Law › Section 2397.1 - Definitions

Current through Register Vol. 46, No. 28, July 10, 2024
The definitions provided by section 9 (a)  of the Tax Law for
				  electronic funds transfer (hereinafter referred to as EFT) and by section 10 (a)  of the Tax Law for
				  commissioner, payment of tax, and taxpayer apply to this Part. The definitions
				  provided by section
				  2396.2  of
				  the Title for automated clearing house, ACH credit, ACH debit, department,
				  electronic payment reporting system, Federal reserve wire transfer and program
				  also apply to this Part. In addition, the following terms are defined for
				  purposes of this Part:
(a) The term
				program year means the period from September 1st of any given year through
				August 31st of the following year.
(b) The term look-back period means the June
				1st through May 31st period which immediately precedes the previous June 1st
				through May 31st period and which is used to determine required participation
				in the program for a given program year. For example, the look-back period of
				June 1, 2004, through May 31, 2005, is used to determine required participation
				in the program for the September 1, 2006, through August 31, 2007, program
				year.
(c) The term business day
				shall mean a day other than Saturday, Sunday or the following holidays: New
				Year's Day, Martin Luther King Jr. Day, President's Day, Memorial Day,
				Independence Day, Labor Day, Columbus Day, Veterans' Day, Thanksgiving Day and
				Christmas Day, except that such term shall only include the hours up to 3:00
				p.m. (Eastern time) on the last business day before the applicable due
				date.
(d) The term applicable due
				date means three business days after the 22nd day of each calendar
				month.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter IX - Procedural Regulations › Part 2397 - Electronic Funds Transfer Program For Certain Taxpayers Remitting Taxes Under And Pursuant To The Authority Of Articles 12-a, 13-a, 28 And 29 Of The Tax Law › Section 2397.2 - Participating taxpayer

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
				General rules.
(1)
(i) If a taxpayer is liable during the
				applicable look-back period for more than $500,000 of State and local sales and
				compensating use taxes imposed by article 28 and pursuant to the authority of
				article 29 of the Tax Law (where such taxes are administered by the
				department), the taxpayer is required to participate in the program.
(ii) If a taxpayer is liable during the
				applicable look-back period for more than $5,000,000 of the prepaid State and
				local sales and compensating use taxes imposed on motor fuel and diesel motor
				fuel by section 1102  of the Tax Law, the taxpayer is
				required to participate in the program.
(iii) If a taxpayer is liable during the
				applicable look-back period for more than $5,000,000 of the taxes on motor fuel
				and diesel motor fuel imposed by and pursuant to the authority of article 12-A
				of the Tax Law and the tax on petroleum businesses imposed by article 13-A of
				such law (but excluding those taxes imposed by section 301-h of article 13-A),
				the taxpayer is required to participate in the program.