Pari-mutuel and racing admissions tax Memos (TSB-M)
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

   

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)   
 

2005
 

 
TSB-M-05 (7)M 2005 Amendments Concerning the Pari-Mutuel Tax on the Breeder's Cup Meets and a Pari-Mutuel Tax Credit for Off-Track Betting Corporations.  See also, AU-212 (11/05), New York State Pari-Mutuel Betting Tax Return.
 

Other information
Updated: February 26, 2013