| A TSB-M is an informational statement of changes to the law, regulations, or Department policies. It is accurate on the date issued. Subsequent changes in the law or regulations, judicial decisions, Tax Appeals Tribunal decisions, or changes in Department policies could affect the validity of the information presented in a TSB-M. | |
|
|
|
|
Number |
Title |
|---|---|
|
2013 |
|
| TSB-M-13(1)M, (1)S |
Liquefied Natural Gas Treated the Same As Compressed Natural Gas |
|
2011 |
|
| TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S |
20-Year Statute of Limitations to Collect Tax Liabilities |
| TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S |
Changes to the Offer In Compromise Program |
| TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S |
The Marriage Equality Act |
|
2010 |
|
| TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S |
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
|
2009 |
|
| TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S |
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S |
Penalty and Interest Discount Program (PAID) |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S |
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information |
|
2008 |
|
| TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S |
Voluntary Disclosure and Compliance Program |
| TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S |
Changes in Procedures for Obtaining Guidance from the Tax Department |
|
2006 |
|
| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R | Department to Issue NYT-Gs (New York Tax Guidances) |
| TSB-M-06(4)M | IFTA Reporting Requirements for the Consumption of B20 in New York State |
|
2005 |
|
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
|
2004 |
|
| TSB-M-04(5)M, (10)R | Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
|
2003 |
|
| TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R | Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments |
|
2002 |
|
| TSB-M-02(1)I, (1)C, (1)S, (1)M |
Summary of Legislative Changes Enacted in 2001 |
|
1997 |
|
| TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S | Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department |
| TSB-M-97(6)M | Enforcement of the Truck Mileage and Fuel Use Tax Laws |
| TSB-M-97(5)M | Refunds of Highway Use Tax and Fuel Use Tax |
|
1996 |
|
| TSB-M-96(2)I, (4)C, (12)M, (9)S | Important Notice: New York State Tax Amnesty |
| TSB-M-96(7)M | International Fuel Tax Agreement (IFTA) License Renewal |
| TSB-M-96(3)M | Elimination of Fuel Use Tax on Local Transit Operations Omnibuses |
| TSB-M-96(2)M | Fuel Use Tax Interest and Penalty Changes (Effective January 1, 1996) |
|
1995 |
|
| TSB-M-95(14)M | 1996 Fuel Use Tax Law Changes for Motor Carriers |
|
1994 |
|
| TSB-M-94(6)C, (4)I, (6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
|
1993 |
|
| TSB-M-93(7)M | Sales Tax Component; October, November, December 1993 and Calendar Year 1993 (MT-904) |
| TSB-M-93(6)M | Sales Tax Component; July, August, and September 1993 (MT-904) |
| TSB-M-93(5)M | Sales Tax Component; April, May and June 1993 (MT-904) |
| TSB-M-93(3)M | Sales Tax Component; January, February and March 1993 (MT-904) |
| TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
|
1992 |
|
| TSB-M-92(6)M | Sales Tax Component; October, November, December 1992 and Calendar Year 1992 (MT-904) |
| TSB-M-92(5)M | Sales Tax Component; July, August, and September 1992 (MT-904) |
| TSB-M-92(4)M | Sales Tax Component; April, May and June 1992 (MT-904) |
| TSB-M-92(2)M | Sales Tax Component; January, February and March 1992 (MT-904) |
| TSB-M-92(1)M. (6)S | Taxability of Diesel Motor Fuel For Use in Concrete Mixer Trucks |
|
1991 |
|
| TSB-M-91(6)M | Sales Tax Component; October, November, December 1991 (MT-904) |
| TSB-M-91(5)M | Sales Tax Component; July, August, and September 1991 (MT-904) |
| TSB-M-91(4)M | Sales Tax Component; April, May and June 1991 (MT-904) |
| TSB-M-91(3)M | Sales Tax Component; January, February and March 1991 (MT-904) |
| TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 -June 30, 1991 |
| TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991 |
|
1990 |
|
| TSB-M-90(11)M | Sales Tax Component; October through December 1990 (MT-904) |
| TSB-M-90(9)M | Sales Tax Component; July through September 1990 (MT-904) |
| TSB-M-90(8)M | Sales Tax Component; April through June 1990 (MT-904) |
| TSB-M-90(3)M | Sales Tax Component; January through March 1990 (MT-904) |
| TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990 |
| TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990 |
| TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 -June 30, 1990 |
| TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S | Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990 |
| TSB-M-90(1)M | 1989 Amendments to the Miscellaneous Tax Laws |
|
1989 |
|
| TSB-M-89(9)M | Sales Tax Component; October through December 1989 (MT-904) |
| TSB-M-89(8)M | Sales Tax Component; July through September 1989 (MT-904) |
| TSB-M-89(4)M | Sales Tax Component; April through June 1989 (MT-904) |
| TSB-M-89(3)M | Sales Tax Component; January through March 1989 (MT-904) |
| TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989 |
| TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-89(1)M | 1988 Amendments to the Miscellaneous Tax Laws |
|
1988 |
|
| TSB-M-88(6)M | Sales Tax Component; October through December 1988 (MT-904) |
| TSB-M-88(5)M | Sales Tax Component; July through September 1988 (MT-904) |
| TSB-M-88(4)M | Sales Tax Component; April through June 1988 (MT-904) |
| TSB-M-88(3)M | Sales Tax Component; January through March 1988 (MT-904) |
| TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-88(1)M | 1987 Amendments to the Miscellaneous Tax Laws |
|
1987 |
|
| TSB-M-87(9)M | Sales Tax Component; October-December 1987 (MT-904) |
| TSB-M-87(8)M | Sales Tax Component; July-September 1987 (MT-904) |
| TSB-M-87(5)M | Sales Tax Component; April-June 1987 (MT-904) |
| TSB-M-87(4)M | Sales Tax Component; January-March 1987 (MT-904) |
| TSB-M-87(3)M | Sales Tax Component; October-December 1986 (MT-904) |
| TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1986 |
|
| TSB-M-86(11)M | Motor Fuel Tax Law Changes (Manifest Requirements) |
| TSB-M-86(10)M | Motor Fuel Tax Law Changes (Tax Imposition) |
| TSB-M-86(9)M | Motor Fuel Tax Law Changes (Registrations and Licenses) |
| TSB-M-86(8)M, (13)S | Reclassification of Kero-Jet Fuel From Motor Fuel to Diesel Motor Fuel |
| TSB-M-86(7)M | Sales Tax Component; July-September 1986 (MT-904) |
| TSB-M-86(5)M | Sales Tax Component; April-June 1986 (MT-904) |
| TSB-M-86(4)M | Sales Tax Component; January-March 1986 (MT-904) |
| TSB-M-86(3)M | Sales Tax Component; October-December 1985 (MT-904) |
| TSB-M-86(2.1)M | Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1)M | 1985 Amendments to the Tax Law |
|
1985 |
|
| TSB-M-85(7)M | Sales Tax Component; July - September 1985 (MT-904) |
| TSB-M-85(3)M | Sales Tax Component; April-June 1985 (MT-904) |
| TSB-M-85(2)M | Sales Tax Component; January-March 1985 (MT-904) |
|
1984 |
|
| TSB-M-84(9)M | Sales Tax Component; October-December 1984 (MT-904) |
| TSB-M-84(8)M | Sales Tax Component; July-September 1984 (MT-904) |
| TSB-M-84(5)M | Sales Tax Component; April-June 1984 (MT-904) |
| TSB-M-84(1)M | Sales Tax Component; October-December 1983 (MT-904) |
|
1983 |
|
| TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S |
1983 Legislation - Overlapping Regulations: State and Federal Compliance |
| TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R, (22)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-83(21)C, (3), (13)I, (5)M, (15)S | 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid |
| TSB-M-83(4)M | Sales Tax Component; April - June 1983 (MT-904) |
| TSB-M-83(3)M | Sales Tax Component; January - March 1983 (MT-904) |
| TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1982 |
|
| TSB-M-82(17)M | Sales Tax Component: October - December 1982 (MT-904) |
| TSB-M-82(16)M | Sales Tax Component; July -September 1982 (MT-904) |
| TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-82(7)M | Sales Tax Component-April-June, 1982 (MT904) |
| TSB-M-82(4)M | Sales Tax Component January -March 1982 (MT-904) |
| TSB-M-82(3)M | Sales Tax Component October -December 1981 (MT-904) |
| TSB-M-82(2)M | Sales Tax Component -July -September 1981 (MT-904) |
|
1981 |
|
| TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S |
1981 Legislation - Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-81(8)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-81(7)M | Sales Tax Component (January-March 1981) |
| TSB-M-81(3)M | Sales Tax Component (October - December 1980) |
| TSB-M-81(1)M | Sales Tax Component (July - September 1980) (MT-904) |
|
1980 |
|
| TSB-M-80(5)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-80(4)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
| TSB-M-80(2)M | 1979 Amendments to the Tax Law |
| TSB-M-80(1)M | Instruction for Computing Fuel Use Tax Liability |
|
1979 |
|
| TSB-M-79(9)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-79(8)M | Payment by the State to New York City Motor Fuel and Diesel Motor Fuel Taxes |
| TSB-M-79(6.1)M | Tax and Refund Status of Farmers Notice of Obsolescence - Note: This TSB-M supersedes the diesel motor fuel portion of TSB-M-79(6)M dated August 20, 1979. |
| TSB-M-79(6)M | Tax and Refund Status of Farmers Motor Fuel Tax and Diesel Motor Fuel Tax - Note: The diesel motor fuel portion of this TSB-M was superseded by TSB-M-79(6.1)M dated May 16, 1996. Therefore, the diesel motor fuel portion of TSB-M-79(6)M is not valid on or after September 1, 1988 |
| TSB-M-79(5)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-79(4)M | Allowance For Off Highway Use Concrete Mixer Trucks |
| TSB-M-79(3)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-79(1)M | Instruction for Computing Fuel Use Tax Liability |
|
1978 |
|
| TSB-M-78(8)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-78(7.1)M | Tax Status of Voluntary Ambulance Services - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(7)M dated October 3, 1978. |
| TSB-M-78(7)M | Exemption - Voluntary Ambulance Services - Note: This TSB-M was superseded by TSB-M-78(7.1)M dated April 21, 1995. Therefore, TSB-M-78(7)M is in effect only for the period October 6, 1978, through May 31, 1985. |
| TSB-M-78(5)M | Instruction for Computing Fuel Use Tax Liability |
| TSB-M-78(2)M | Instruction for Computing Fuel Use Tax Liability |
|
|
|
| Other information | |
Updated: February 26, 2013