| 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. | |
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Number |
Title |
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2013 |
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| TSB-M-13(3)M |
Petroleum Business Tax Reimbursements for Voluntary Ambulance Services, Volunteer Fire Companies, Volunteer Fire Departments, and Volunteer Rescue Squads |
| TSB-M-13(1)M, (1)S |
Liquefied Natural Gas Treated the Same As Compressed Natural Gas |
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2012 |
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| TSB-M-12(6)M |
Passing Through the Petroleum Business Tax When Tax Rates Change |
| TSB-M-12(2)M, (6)S |
Technical Amendments Related to Diesel Motor Fuel |
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2011 |
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| TSB-M-11(12)M, (18)S |
Exemptions and Refunds Related to Sales and Uses of Kerosene |
| 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 |
| TSB-M-11(6)M, (11)S |
Changes in the Taxation and Classification of Diesel Motor Fuel Beginning September 1, 2011 |
| TSB-M-11(5)M, (8)S |
Amendments to Articles 12-A, 13-A, and 28 of the Tax Law to Modify Certain Definitions and to Extend Exemptions for Alternative Fuels |
| TSB-M-11(2)M, (2)S |
Treatment of Ultra-Low Sulfur Kerosene under Articles 12-A, 13-A, and 28 of the Tax Law |
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2010 |
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| TSB-M-10(13)M, (17)S |
Update on the Treatment of Nonroad, Locomotive and Marine Diesel Fuel Under Articles 12-A, 13-A, and 28 of the Tax Law |
| 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 |
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2009 |
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| 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 |
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2008 |
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| TSB-M-08(12)S, (9)M | Refunds or Credits Allowed to Credit Card Issuers or Fuel Distributors on Credit Card Purchases of Motor Fuel by Exempt Government Entities |
| 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 |
| TSB-M-08(4)M, (7)S | Clarification of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
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2007 |
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| TSB-M-07(2)M, (4)S | Treatment of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law |
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2006 |
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| 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(5)M, (13)S | Tax Law Amendments Related to Sales of Dyed Diesel Motor Fuel |
| TSB-M-06(4)M | IFTA Reporting Requirements for the Consumption of B20 in New York State |
| TSB-M-06(3)M | Refund Period Extended to Three Years for Taxes on Motor Fuel and Diesel Motor Fuel and Petroleum Business Tax (Articles 12-A and 13-A) |
| TSB-M-06(2.1)M | Additional Information Regarding B20 Fuel Under the Excise Tax and Petroleum Business Tax (Articles 12-A and 13-A) |
| TSB-M-06(2)M | Excise Tax and Petroleum Business Tax Exemptions for Certain Alternative Fuels Beginning September 1, 2006 |
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2005 |
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| TSB-M-05(6)S,(3)M | Purchases by New York Governmental Entities Through Properly Appointed Agents |
| TSB-M-05(2)M | Petroleum Business Tax Exemption for Aircraft Operators Servicing Four or More Cities Within New York State |
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
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2004 |
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| TSB-M-04(5)M, (10)R | Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
| TSB-M-04(3)M | Reduction of Petroleum Business Tax for Airport Operators |
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2003 |
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| TSB-M-03(7)M, (8)S | Important Notice - Taxability of Ethanol (Articles 12-A, 13-A, 28, and 29) |
| 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 |
| TSB-M-03(4)M | Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003 |
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2002 |
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| TSB-M-02(7)C, (9)S, 7(M) (3)R |
Nonprofit Property/Casualty Insurance Companies |
| TSB-M-02(11)I, (10)S, (8)C, (8)M, (4)R | Tax Amnesty for Certain Taxes (Articles 9, 9-A, 12-A, 13, 13-A, 16,16-A,18-A, 21, 22, 23, 24, 26, 26-A, 26-B, 28, 28-A, 29, 30, 30-A, 30-B, 31-B, and 33-A) |
| TSB-M-02(6)M | Change in Interest Rates on Underpayments of Miscellaneous Taxes |
| TSB-M-02(4)M | Reduced Petroleum Business Tax (PBT) Rates for Nonresidential Heating |
| TSB-M-02(1)I, (1)C, (1)S, (1)M |
Summary of Legislative Changes Enacted in 2001 |
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2001 |
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| TSB-M-01(5)M | Clarification of Petroleum Business Tax (PBT) Rates on Diesel Motor Fuel and Residual Petroleum Product |
| TSB-M-01(3)M | Reduced Petroleum Business Tax (PBT) Rates for Nonresidential Heating and PBT Reimbursement for Mining and Extracting |
| TSB-M-01(1)M | Elimination of the Article 13-A Minimum Tax (Petroleum Business Tax) |
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2000 |
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| TSB-M-00(5)M | Petroleum Business Tax Reimbursement/Exemption for Passenger Commuter Ferries |
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1997 |
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| TSB-M-97(10)M | 1998 Petroleum Business Tax (Article 13-A) Changes |
| 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 |
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1996 |
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| TSB-M-96(14)M | 1996 Tax Law Changes Affecting Aviation Gasoline and Kero-Jet Fuel |
| TSB-M-96(13)M | Diesel Motor Fuel Used as Railroad Diesel |
| TSB-M-96(2)I, (4)C, (12)M, (9)S |
Important Notice: New York State Tax Amnesty |
| TSB-M-96(1)M, (1)S | Expedited Refunds/Reimbursements for Tax-Free Sales to Governmental Entities |
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1995 |
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| TSB-M-95(14)S, (18)M | Clarification of Requirements for Refund/Credit of Taxes on Automotive Fuel Exports |
| TSB-M-95(17)M | Important Notice Regarding Exempt Organizations |
| TSB-M-95(13)M | Sales of Heating Oil to Exempt Organizations |
| TSB-M-95(12)M | Tax Law Changes Affecting Aviation Gasoline and Kero-Jet Fuel |
| TSB-M-95(4)M | Residential Heating Defined for Purposes of Article 13-A |
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1994 |
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| TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R | Important Notice: New York Tax Status of Limited Liability Companies and Partnerships |
| TSB-M-94(6)C, (4)I, (6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
| TSB-M-94(5)M | Article 13-A Changes Effective September 1, 1994 |
| TSB-M-94(4)M | Reimbursement of Petroleum Business Tax for Omnibus Carriers or Nonpublic School Operators |
| TSB-M-94(3)M | Important Notice: Petroleum Business Tax Rate Adjustments |
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1993 |
|
| TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S |
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
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1992 |
|
| TSB-M-92(1)M, (6)S | Taxability of Diesel Motor Fuel For Use in Concrete Mixer Trucks |
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1990 |
|
| TSB-M-90(12)C, (7)M | Article 13-A Tax on Petroleum Businesses |
| TSB-M-90(1)M | 1989 Amendments to the Miscellaneous Tax Laws |
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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)G, (13)I, (5)M, (15)S | 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid |
| 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(23)C, (1)E, (4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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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 |
|
1980 |
|
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
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| Other information | |
Updated: May 17, 2013