reglab/statecodes huggingface dataset:
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.7 - Change of residence status during the year

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1919
(a)
No City of New York
				  source income in the period of nonresidence (Administrative Code of the City of
				  New York, § 11-1919[a]).
Where a taxpayer has had a change of residence to or from
					 the City of New York during the tax year and had no wages or net earnings from
					 self-employment from City of New York sources while a nonresident, he or she
					 may, in lieu of filing a nonresident return for that period, submit with the
					 return required for New York State (and with the return required for the period
					 of city residency) a statement to the effect that he or she had no wages or net
					 earnings from self-employment during the nonresident period.
(b)
No special accruals are necessary
				  for gains not recognized for Federal income tax purposes (Administrative Code
				  of the City of New York, § 11-1919[c][1] and [2]).
The provisions of section
					 154.10(c) 
					 of this Title with respect to the lack of need to specially accrue gains that
					 are not recognized for Federal income tax purposes shall also be applicable to
					 the special accrual of City of New York income at the time of a change of city
					 residence.
(c)
Special accruals not required because of a surety bond (Administrative Code of
				  the City of New York, § 11-1919[c][4]).
The provisions of section
					 154.11(a)(1) 
					 of this Title with respect to filing a bond or other security acceptable to the
					 commissioner in lieu of specially accruing income to a part-year period of
					 residence or nonresidence shall also be applicable to special accruals for City
					 of New York earnings tax purposes.
(d)
Proration of the exclusion
				  (Administrative Code of the City of New York, § 11-1919[d]).
Where an individual changes his or her status during his or
					 her taxable year from resident to nonresident or from nonresident to resident,
					 the exclusion allowable under section 11-1902(b) of the Administrative Code of
					 the City of New York shall be prorated in accordance with the provisions of
					 section
					 295.4(b)(3) 
					 of this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.8 - Extensions of time

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1920
The provisions of Part 157 of this Title with respect to
					 extensions of time for New York State personal income tax purposes shall also
					 be applicable to extensions of time for City of New York earnings tax
					 purposes.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.9 - Requirements concerning returns, notices, records and statements

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §§ 11-1921 and
					 11-1943
The provisions of Part 158 of this Title with respect to
					 requirements for income tax returns, notices, records and statements concerning
					 New York State personal income tax shall also be applicable to returns,
					 notices, records and statements concerning New York City nonresident earnings
					 tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Section 297.10 - Report of change in Federal taxable income

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1922
(a) The provisions of Part 159
				  of this Title with respect to reports of changes to Federal taxable income
				  pertaining to New York State personal income tax shall also be applicable to
				  such changes to Federal taxable income pertaining to New York City nonresident
				  earnings tax.
(b)
Waiver of a
				  report of a change or correction in Federal taxable income.
A nonresident individual who, pursuant to section
					 297.3(e) 
					 of this Part, elects not to file a return is not required to either report to
					 the Department the change or correction in Federal taxable income or file an
					 amended city earnings tax return required by section 11-1922 of the
					 Administrative Code unless, as a result of the change or correction, the
					 conditions of section
					 297.3(e) 
					 of this Part are no longer satisfied.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Subpart 297-1 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Subpart 297-2 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 297 - Combined Returns, Single Payments Returns And Payments Of Tax › Subpart 297-3 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 298 - Procedure And Administration › Section 298.1 - Joint assessment of taxes and proportionate division of payment

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, § 11-1943; Tax
					 Law, § 1311(a)
If there is assessed a tax imposed pursuant to chapter 19
					 of title 11 of the Administrative Code of the City of New York, and there is
					 also assessed a tax or taxes against the same taxpayer pursuant to article 22
					 of the Tax Law, chapter 17 of title 11 of the Administrative Code of the City
					 of New York, or article IX or X of the Codes and Ordinance of the City of
					 Yonkers, and payment of a single amount is required under the provisions of
					 section
					 297.2 
					 of this Title, such payment shall be deemed to have been made with respect to
					 the taxes so assessed in proportion to the amount of such taxes due, including
					 tax, penalties, interest and additions to tax. For the rate of interest on
					 overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of
					 this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 298 - Procedure And Administration › Section 298.2 - Joint collection and enforcement activity by the department

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, § 11-1943; Tax
					 Law, § 1311(b), (d) and (c)
(a) If the
				  department takes any collection or enforcement action under article 22 of the
				  Tax Law, chapter 17 of title 11 of the Administrative Code of the City of New
				  York, or article IX or X of the Codes and Ordinances of the City of Yonkers,
				  the department shall, whenever feasible or possible, in its discretion,
				  accompany such action with similar action under the enforcement and collection
				  provisions of chapter 19 of title 11 of the Administrative Code of the City of
				  New York.
(b) Whenever the
				  department takes any action with respect to a deficiency of tax pursuant to
				  article 22 of the Tax Law, chapter 17 of title 11 of the Administrative Code of
				  the City of New York, or article IX or X of the Codes and Ordinances of the
				  City of Yonkers, other than the action set forth in section
				  298.1 
				  of this Part, the department may, in its discretion, accompany such action with
				  similar action under chapter 19 of title 11 of the Administrative Code of the
				  City of New York.
(c) Whenever the
				  department shall take any joint action, any and all moneys collected as a
				  result of such joint action or actions by the department shall be deemed to
				  have been collected in proportion to the amount of such taxes due, including
				  tax, interest, penalties and additions to tax. For the rate of interest on
				  overpayments, underpayments and recovery of erroneous refunds, see Part 2393 of
				  this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter F - New York City Earnings Tax On Nonresidents › Part 298 - Procedure And Administration › Section 298.3 - Procedural and administrative regulations of the commissioner

Current through Register Vol. 46, No. 28, July 10, 2024
Administrative Code of the City of New York, §
					 11-1943
The provisions of Articles 6 and 7 of this Chapter and
					 Chapter IX of this Title with respect to procedural and administrative
					 provisions for the State personal income tax applying to part VI of article 22
					 of the State Tax Law shall also be applicable to the procedures for and
					 administration of the nonresident earnings tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.1 - Payment, delivery and transfer of cash, deposits and open-market securities whose value is not more than $30,000

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) Any
				  trust company, corporation, bank or other institution, or person having in
				  possession or under control cash or deposits not exceeding $30,000, which
				  belong to or stand in the name of a decedent dying after June 30, 1978, or
				  which belong to or stand in the names of such a decedent and one or more other
				  persons jointly, may pay the same to or upon the order of the decedent's
				  executor or administrator, a surviving joint depositor or any other person to
				  whom payment is authorized by law, without the consent of the State Tax
				  Commission, without notice to the commission, and without retaining any portion
				  of such cash or deposits for the payment of estate tax. In the case of a
				  decedent dying before July 1, 1978, payment may be made under the preceding
				  sentence, but only if the cash and deposits do not exceed $2,000. Payment of
				  cash or deposits in an amount not exceeding $30,000 ($2,000 in the case of
				  decedents dying before July 1, 1978) should not be withheld on account of
				  absence of waivers issued by the State Tax Commission.
(2) Any trust company, corporation, bank or
				  other institution, or person having in possession or under control cash or
				  deposits in excess of $30,000, which belong to or stand in the name of a
				  decedent dying after June 30, 1978, or which belong to or stand in the names of
				  such a decedent and one or more other persons jointly, may pay not more than
				  $30,000 thereof in the aggregate to or upon the order of decedent's executor or
				  administrator, a surviving joint depositor or any other person to whom payment
				  is authorized by law, without the consent of the State Tax Commission, without
				  notice to the commission, and without retaining any portion of such withdrawal
				  for the payment of estate tax. Before any payment is made, in the case of such
				  a decedent dying after June 30, 1978, which, together with all other payments
				  made previously or at the same time, would amount to over $30,000, a waiver
				  must be obtained for the total amount on deposit in possession of or under
				  control of the payor as of the date of the decedent's death. In the case of a
				  decedent dying before July 1, 1978, payment may be made and waivers are
				  required under the preceding sentences of this paragraph, but the amount of
				  $2,000 shall be substituted for $30,000 wherever appearing in such
				  sentences.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.2 - Delivery of contents of safe deposit boxes of deceased residents

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 249-cc
(a) In all cases, a representative of the
				  estate shall complete an application for the release of a safe deposit box, on
				  a form provided by the department, and mail or deliver the completed form to
				  the department.
(b)
When
				  there is a will-search order.
(1) When
				  a will-search order has been made pursuant to section 2003  of the Surrogate's
				  Court Procedure Act, the department shall, after receiving a properly completed
				  application form, advise the representative of the estate as to when the safe
				  deposit box can be opened in the presence of a representative of the
				  department.
(2) At the box opening,
				  a representative of the department shall make a complete inventory of the
				  contents of the box. The bank or safe deposit company having possession or
				  control of such safe deposit box shall deliver the following contents thereof
				  to the person or persons entitled to receive them without written consent or
				  waiver of the department and without retaining any portion thereof for the
				  payment of estate tax or interest:
(i) a will,
				  deed to a burial plot or insurance policy to be delivered as provided in the
				  will-search order;
(ii) papers,
				  other than securities, which have no apparent monetary value; and
(iii) United States bonds or other securities
				  registered in the name of any person other than the decedent, whose value is
				  readily ascertainable from published quotations and provided that the value of
				  all such bonds and other securities is not more than $30,000.
(3) If the box also contains items
				  not distributable in accordance with such paragraph (2) of this subdivision,
				  then, the box shall be resealed and cannot be reopened, or the remaining
				  contents distributed, until the department has issued a waiver to the
				  representative of the estate.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.3 - Delivery of contents of safe deposit boxes of nonresidents

Current through Register Vol. 46, No. 28, July 10, 2024
Any safe deposit company, trust company, corporation, bank
					 or other institution may deliver the contents of a safe deposit box to the
					 representatives of the estate of a deceased person in whose name the box was
					 registered, and who was, at the time of death, a nonresident of this State,
					 without obtaining the consent of the State Tax Commission, provided notice of
					 the intended delivery is mailed or delivered to said commission at Albany, New
					 York.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.4 - Transfer of partnership assets after the death of a partner

Current through Register Vol. 46, No. 28, July 10, 2024
After the death of a member of a partnership, any person or
					 corporation having possession or control of securities, deposits or other
					 assets belonging to or standing in the name of the partnership may transfer,
					 pay or deliver the same to or upon the order of the surviving partner or
					 partners, or such other person as may be entitled to receive the same on behalf
					 of such partnership, without written consent or waiver of the State Tax
					 Commission and without retaining any portion thereof for the payment of estate
					 tax or interest.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.5 - Payment of death benefits under employees' pension or profit-sharing plans

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) An amount payable pursuant to the terms
				  of an employees' pension or profit-sharing plan or trust, upon the death of an
				  employee or former employee covered thereby who dies after June 30, 1978, may
				  be paid to any person entitled thereto without written consent or waiver of the
				  State Tax Commission and without retaining any portion thereof for the payment
				  of estate tax or interest, provided the total amount so payable pursuant to
				  such plan or trust and all other employees' pension or profit-sharing plans or
				  trusts established by the same employer or an affiliated corporation is not in
				  excess of $50,000, and provided further that, if the total amount so payable
				  exceeds $30,000, written notice of such payment, in duplicate and in the form
				  set forth in subdivision (c) of this section, has been mailed to the State Tax
				  Commission.
(2) An amount payable
				  pursuant to the terms of an employees' pension or profit-sharing plan or trust,
				  upon the death of an employee or former employee covered thereby who dies
				  before July 1, 1978, may be paid to any person entitled thereto without written
				  consent or waiver of the State Tax Commission and without retaining any portion
				  thereof for the payment of estate tax or interest, provided the total amount so
				  payable pursuant to such plan or trust and all other employees' pension or
				  profit-sharing plans or trusts established by the same employer or an
				  affiliated corporation is not in excess of $20,000, and provided further that,
				  if the total amount so payable exceeds $2,000, written notice of such payment,
				  in duplicate and in the form set forth in subdivision (c) of this section, has
				  been mailed to the State Tax Commission.
(3) Notwithstanding the provisions of
				  paragraph (1) of this subdivision, an amount payable pursuant to the terms of
				  an employees' pension or profit-sharing plan or trust upon the death of an
				  employee or former employee covered thereby who dies after September 30, 1983,
				  may be paid to such employee's or former employee's surviving spouse, if such
				  spouse is the person entitled thereto, without the written consent or waiver of
				  the State Tax Commission and without retaining any portion thereof for the
				  payment of estate tax or interest or giving written notice thereof to the State
				  Tax Commission.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.6 - Payment of life insurance proceeds

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1)
				  Section 249-cc of the Tax Law imposes upon insurance companies, as to proceeds
				  of certain life insurance policies paid by them upon the life of a resident
				  decedent, the same liability for the estate taxes imposed by article 10-C and
				  article 26 of the Tax Law as is imposed on all other persons or corporations
				  having assets of a decedent in their possession. Under said section, where the
				  amount of life insurance proceeds payable by a life insurance company to any
				  beneficiary on the life of a resident decedent is more than $50,000 in the case
				  of a decedent dying after August 31, 1977 (or $20,000 in the case of a decedent
				  dying before September 1, 1977), such company must give written notice to the
				  State Tax Commission at least 10 days prior to the payment of such proceeds,
				  and must retain a sufficient portion of such proceeds to pay estate taxes,
				  unless the State Tax Commission consents in writing to such payment. However,
				  where the amount of such proceeds payable in the case of a decedent dying after
				  August 31, 1977 is $50,000 or less, but more than $30,000 in the case of a
				  decedent dying after June 30, 1978 $2,000 in the case of a decedent dying after
				  August 31, 1977 but before July 1, 1978), such company may make payment to the
				  beneficiary as soon as it shall have mailed to the State Tax Commission a
				  notice thereof. In the case of a decedent dying before September 1, 1977 where
				  the amount of such proceeds payable is $20,000 or less, but more than $2,000,
				  such company may make payment to the beneficiary as soon as it shall have
				  mailed to the State Tax Commission a notice thereof. Where the amount of such
				  proceeds is $30,000 or less, in the case of a decedent dying after June 30,
				  1978 ($2,000 or less in the case of a decedent dying before July 1, 1978), no
				  notice need be given to the State Tax Commission.
(2) Notwithstanding the provisions of
				  paragraph (1) of this subdivision, an insurance company may pay the proceeds of
				  life insurance policies upon the life of a decedent dying after September 30,
				  1983 to such decedent's surviving spouse, as beneficiary, without the written
				  consent or waiver of the State Tax Commission and without giving written notice
				  to the State Tax Commission or retaining any portion of the proceeds for the
				  payment of estate tax or interest.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 360 - Tax Waivers And Certain Other Notice Requirements › Section 360.7 - Annuity and other payments under certain trusts, plans and accounts

Current through Register Vol. 46, No. 28, July 10, 2024
(a)
(1) Payments received by any beneficiary (other than the executor) under an employees' trust or a retirement annuity contract purchased by an employer, or an individual retirement account or annuity or a retirement bond, which qualify for exclusion from the Federal gross estate of a decedent under section  2039 (c) and (e) of the Internal Revenue Code of 1954, as contained in section 2 of chapter 1013 of the Laws of 1962, as last amended by chapter 916 of the Laws of 1982, are similarly excludible from a decedent's New York gross estate under section 954  of the Tax Law. Accordingly, payments pursuant to such a plan, where no contributions were made by the decedent, may be made without notice to the State Tax Commission and without obtaining a waiver if such payments do not exceed $100,000. However, payments pursuant to such a plan, where no contributions were made by the decedent, which exceed $100,000 in the aggregate may not be made unless written notice of such payment is mailed to the State Tax Commission at least 10 days prior to such payment and a sufficient portion of such payment is retained for payment of the estate tax unless a waiver is first obtained from the State Tax Commission.
(2) Notwithstanding the provisions of paragraph (1) of this subdivision, payments pursuant to such a plan, where no contributions were made by the decedent, which exceed $100,000 in the aggregate if made to the surviving spouse of a decedent dying after September 30, 1983 may be made without the written consent or waiver of the State Tax Commission and without giving written notice to the State Tax Commission or retaining any portion of the proceeds for the payment of estate tax. For other exemptions to waivers for payments to a surviving spouse, see sections 360.5(a)(3) and 360.6(a)(2)  of this Part.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 362 - Miscellaneous › Section 362.1 - Fees for searches and certificates concerning estate and transfer tax proceedings

Current through Register Vol. 46, No. 28, July 10, 2024
Effective April 8, 1963, the following fees will be
					 charged:
(a) A fee of $2 for a search
				  of the estate and transfer tax records of the State Tax Commission and a
				  certificate of the facts disclosed thereby, with reference to the estate of any
				  decedent; and an additional fee of $1 for advice by telephone or telegraph as
				  to the facts disclosed by such a search.
(b) A fee of $2.50 for a certificate of
				  payment of estate tax in the form required by the Internal Revenue Service
				  (currently form TT 66C) for allowance of credit against the Federal estate
				  tax.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter II - Income Taxes and Estate Taxes › Subchapter G - Estate Tax › Part 363 - Audit Procedures › Section 363.1 - Audit of estate tax returns

Current through Register Vol. 46, No. 28, July 10, 2024
In any case in which a Federal estate tax return has been
					 filed for an estate, the legal representative of such estate, or any person
					 having actual or constructive possession of any property includible in the New
					 York gross estate, shall submit to the office of the Tax Commission any
					 information, records, documents and statements, or copies thereof, within 20
					 days after request therefor is made. The State Tax Commission may audit the
					 Federal estate tax return of any estate at any time before or after an order
					 has been entered fixing tax, provided that a final Federal determination has
					 not been made. The State Tax Commission shall notify the executor upon
					 commencement of audit pursuant to this regulation.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.0 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.1 - General

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 283(1), 284, 284-b, 289-c
(a)
(1)
					 Unless registered as a distributor of motor fuel under article 12-A of the Tax
					 Law, no person may (i) import or cause any motor fuel to be imported into New
					 York State for use, distribution, storage or sale in the State, or (ii)
					 produce, refine, manufacture or compound motor fuel within the State.
(2) No distributor, unless so registered, may
					 make any sale, transfer, use or other disposition of motor fuel within the
					 State, except a sale, transfer, use or other disposition, if any, as to which
					 the State cannot impose such condition by reason of the United States
					 Constitution or any laws enacted thereto.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.3 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.4 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.5 to 410.6 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.7 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.8 to 410.9 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.10 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 410 - Introduction And Definitions › Section 410.11 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.1 - Registration of distributors

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(1), (3), (5)
(a) Any person who or which imports or causes
					 to be imported into this State motor fuel for use, distribution, storage or
					 sale within this State, or who or which produces, refines, manufactures or
					 compounds motor fuel within this State is a distributor and must be registered
					 with the Department of Taxation and Finance as a distributor of motor fuels.
					 Unless so registered, no person may (1) import motor fuel or cause motor fuel
					 to be imported into New York State for use, distribution, storage or sale
					 within the State; or (2) produce, refine, manufacture or compound motor fuel in
					 this State. Further, no distributor unless so registered may make any sale,
					 transfer, use or other disposition of motor fuel within the State, except a
					 sale, transfer, use or other disposition, if any, as to which the State cannot
					 require registration as a prerequisite by reason of the United States
					 Constitution and any laws enacted pursuant thereto.
(b) Before any person may be registered as a
					 distributor of motor fuel, such person must submit to the department:
(1) a completed application for registration
					 as a distributor of motor fuel (form TP-128.3);
(2) current unqualified financial statements
					 certified by a certified public accountant pursuant to an audit conducted by
					 such accountant; and
(3) an
					 estimate of the monthly number of gallons of motor fuel expected to be:
(i) imported or caused to be imported into
					 the State for use, distribution, storage or sale within the State;
(ii) produced, refined, manufactured or
					 compounded within the State; and
(iii) sold, transferred, used or otherwise
					 distributed within the State.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.2 - Distributors' bond requirement

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(3)
(a) Before any person may be registered as a
					 distributor of motor fuel with the Department of Taxation and Finance, and at
					 all times after such person is registered as a distributor, such person is
					 required to file or deposit and maintain with the department:
(1) a bond executed by a surety company which
					 is:
(i) authorized to transact business in
					 this State;
(ii) registered with
					 and under the supervision of the Insurance Department of New York State; and
(iii) approved by the
					 Superintendent of Insurance as to solvency and responsibility; or
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.3 - Deposit of other security

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(3)
(a) In lieu of the bond required by section
					 411.2 
					 of this Part, an applicant or a distributor may deposit with the Department of
					 Taxation and Finance other security, approved by the department in such amounts
					 as it may require. Among the kinds of security which may be accepted are the
					 following:
(1) certificated United States
					 Treasury bonds;
(2) certificated
					 bonds of New York State;
(3)
					 certificated bonds of any political subdivision of New York State having
					 general governmental powers and in connection with which the credit of the
					 political subdivision is pledged for the payment of the interest and principal
					 due on such bonds;
(4) bank
					 passbooks and certificates of deposit;
(5) irrevocable standby letters of credit
					 made payable to the New York State Department of Taxation and Finance;
					 and
(6) other forms of security
					 acceptable to the Department of Taxation and Finance.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.4 - Time for filing a bond, depositing acceptable security and increasing the amounts thereof

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(3), (6)
(a) An applicant for registration as a
					 distributor of motor fuel will not be registered until such applicant files a
					 bond or deposits acceptable security with the Department of Taxation and
					 Finance in such amount as the department may require.
(b) The department may require that the
					 amount of a bond or the amount of deposited security be increased at any time
					 when in its judgment such increase is necessary as a protection to the revenues
					 under article 12-A of the Tax Law and articles 28 and 29 of such law. Such
					 increase must be filed within 30 days from the date of the notice and demand
					 therefor. An accelerated hearing, pursuant to section 283 (6)(b)(ii)  of the Tax
					 Law, to review an increase in the amount of a bond or other security will be
					 accorded a distributor, provided a petition for such review is filed within
					 seven days of the date of the notice and demand for such increase. (See Part
					 3000 of this Title for hearing procedures.)
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.5 - Refusal to register

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(2), (5), (10)
(a)
(1)
					 Where a person files an application for registration as a distributor of motor
					 fuel, the Department of Taxation and Finance in circumstances described herein
					 may refuse to register such applicant and deny such application, without a
					 prior hearing, pursuant to the provisions of this section.
(2) Definitions.
For purposes of this section:
(i) A
shareholder of the
					 applicant
shall mean only those shareholders of a corporate applicant
					 who directly or indirectly own more than 10 percent of the number of shares of
					 stock of such applicant entitling the shareholder to vote for the election of
					 the applicant's directors or trustees. In the case of a corporate applicant
					 which at the relevant time has four or fewer shareholders entitled to vote for
					 the election of directors or trustees, in lieu of the more than 10 percent
					 threshold prescribed herein, a direct or indirect ownership of 25 percent or
					 more of the voting stock shall apply.
(ii) An
employee of the
					 applicant
shall mean only those employees of an applicant who are
					 under a duty to file a return under or pursuant to the authority of article
					 12-A of the Tax Law or pay the taxes imposed by or pursuant to the authority of
					 such article on behalf of the applicant.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.6 - Cancellation or suspension of a registration as a distributor of motor fuel

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(4), (5), (8)
(a) The registration of any distributor of
					 motor fuel, in the circumstances described herein, may be cancelled or
					 suspended by the Department of Taxation and Finance pursuant to the provisions
					 of this section. A determination as to whether a registration should be
					 cancelled or suspended and the duration of suspension will be made by the
					 department on the basis of the circumstances in each case. The department may,
					 in its discretion, continue such registration upon such terms and conditions as
					 it may deem necessary in protection of the revenues under articles 12-A, 28 and
					 29 of the Tax Law.
(b)
(1) Generally, a registration will not be
					 cancelled nor suspended unless the registrant has had an opportunity for a
					 hearing (see subdivision [c] of this section for exceptions). A registration as
					 a distributor of motor fuel may be cancelled or suspended upon a distributor's:
(i) failure to file a bond or deposit
					 acceptable security, or increase the amounts thereof, as required by the
					 Department of Taxation and Finance (see section
					 411.4[b] 
					 of this Part with respect to accelerated hearings);
(ii) failure to comply with any of the
					 provisions of article 12-A of the Tax Law or article 28 of such law with
					 respect to motor fuel, or any rule or regulation pursuant to article 12-A of
					 the Tax Law or article 28 of such law in respect to motor fuel; or
(iii) upon a distributor's knowingly aiding
					 and abetting another person in violating any of the provisions of such articles
					 or of such rules or regulations in respect to motor fuel.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.7 - Notifications of cancellation, suspension or refusal to register

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(6)
(a) A notice of proposed cancellation or
					 suspension of registration or a notice of proposed refusal to register will be
					 sent by registered or certified mail to the registrant or applicant
					 respectively at its last known address reflected on its application for
					 registration as a distributor of motor fuel or the address reflected on its
					 last return filed with the Department of Taxation and Finance. Such
					 notifications will outline the basis for cancellation or suspension of a
					 registration or the basis for refusal to register and contain a statement to
					 the effect that the impending cancellation, suspension or refusal may be
					 protested through a hearing process and that a petition for such protest must
					 be filed within 90 days after the date of such notice. Where a timely
					 application for a hearing to protest a proposed cancellation, suspension or
					 denial of a registration as a distributor of motor fuel is made, a hearing will
					 be scheduled and conducted in accordance with the Tax Appeals Tribunal's
					 procedures.
(b) In the case of a
					 person applying for registration as a distributor of motor fuel, a notice of
					 proposed refusal to register will be issued promptly after the application for
					 the registration is received by the Department of Taxation and
					 Finance.
(c) Unless acts involving
					 falsity or fraud are at issue, a notice of proposed cancellation or suspension
					 of registration or of proposed refusal to register must be issued within five
					 years from the date of the act or omission which formed the basis for such
					 cancellation, suspension or denial. (See sections
					 411.5 and
					 411.6 
					 of this Part.) Where acts involving falsity or fraud are at issue, such notices
					 may be issued at any time.
(d)
					 Where a registration is cancelled or suspended prior to a hearing, the
					 cancellation or suspension may be protested through the hearing process,
					 provided a petition for such protest is filed within 90 days after the date of
					 the notice of cancellation or suspension.
(e) For hearing procedures see Part 3000 of
					 this Title.
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.8 - Transfer of registration

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, § 283(9)
(a) The registration granted to a distributor
					 by the Department of Taxation and Finance is personal to the person to whom it
					 is granted.
(b) The transfer of a
					 registration as a distributor to another person without the prior written
					 approval of the department is invalid and will not be recognized by the
					 department and is grounds for the immediate cancellation or suspension of the
					 registration.
(c) In addition to
					 the usual meaning, a
transfer of a registration
has occurred
					 if:
(1) a new partner is added to the entity
					 registered as a distributor or a new person replaces an existing partner in
					 such entity; or
(2) shares of stock
					 are acquired by any person so that such person owns or controls, directly or
					 indirectly, more than 10 percent of the number of shares of voting stock of an
					 entity registered as a distributor (in the case of a registrant which has four
					 or fewer shareholders owning such voting stock, 25 percent or more is
					 substituted for "more than 10 percent" in applying this paragraph).
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.9 to 411.10 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.11 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 411 - Distributors › Section 411.12 - Repealed

Current through Register Vol. 46, No. 28, July 10, 2024
New York Codes, Rules and Regulations › Title 20 - DEPARTMENT OF TAXATION AND FINANCE › Chapter III - Fuel and Carrier Taxes › Subchapter A - Motor Fuel And Diesel Motor Fuel Tax › Article 1 - Motor Fuel Tax › Part 412 - Imposition Of Tax › Section 412.1 - Tax imposition

Current through Register Vol. 46, No. 28, July 10, 2024
Tax Law, §§ 284, 284-a, 284-c, 285, 285-a, 287
(a)
(1)
					 Except as provided for in this section, every distributor must pay an aggregate
					 excise tax of eight cents per gallon on each gallon of motor fuel which it
					 imports or causes to be imported into New York State for use, distribution,
					 storage or sale in the State. The liability for the tax is imposed on the owner
					 of the motor fuel being imported at the time the offloading of such motor fuel
					 is commenced at or into any terminal, facility or any other land-sited
					 repository. In determining the amount of the tax, the motor fuel is to be
					 measured by the amount of motor fuel which is offloaded into the terminal,
					 facility or other land-sited repository. The person who owns such fuel while it
					 is held in the truck, vessel or other means of transportation at the time of
					 the commencement of offloading of the fuel is the party responsible for the
					 payment of the tax. Provided, however, when motor fuel which is being imported
					 for use, distribution, storage or sale in the State is sold after it has been
					 loaded by the transporter but before it has been offloaded at or into any
					 terminal, facility or other land-sited repository in the State and, in such
					 instance, the name of the immediate purchaser does not appear on the current
					 listing of registered distributors prepared by the Department of Taxation and
					 Finance, the person selling to such purchaser is jointly and severally liable
					 for the taxes with respect to such motor fuel. In addition, the seller in that
					 instance shall be presumed to have knowingly aided and abetted a person who is
					 not registered as a distributor in the importation of motor fuel for the
					 purpose of registration cancellation or suspension under section 283 (4)(iii)  of the Tax
					 Law.
(2) Where the circumstances of
					 an importation transaction indicate that a person or persons, other than the
					 person indicated as the owner of the motor fuel at the time of offloading, is
					 directing or controlling such transaction, the person or persons directing or
					 controlling the importation is jointly and severally liable for the payment of
					 the tax. Provided further, if the owner of the motor fuel at the time that
					 offloading is commenced is not registered as a distributor of motor fuel
					 pursuant to article 12-A of the Tax Law, then the owner of the motor fuel
					 immediately after it is offloaded is jointly and severally liable for payment
					 of the tax with such unregistered owner.
(3) In no event shall the tax be collected
					 more than once with respect to a particular importation of motor
					 fuel.