Guidance

Publications (Pub) and tax bulletins (TB)

A Publication contains topics of interest to taxpayers. Most publications are specific to a particular tax; others address multiple taxes. A Tax Bulletin is a web-based guidance that provides tax information in simplified language on topics of interest to taxpayers.

• Publications by number
• Tax bulletins by number
• Publications and tax bulletins by tax type 

Technical memoranda (TSB-M)

A TSB-M describes changes to the law, regulations, or Department policies; most are specific to particular taxes.

• TSB-Ms by tax type

Important notices (N-Notice)

An Important Notice (N-Notice) usually announces a singular event, such as an update to a previously issued tax form or instruction, or to announce a new due date for filing returns and making payments of tax because of a natural disaster.

• All N-Notices

Advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a taxpayer. It is limited to the facts set forth therein and is binding on the department only with respect to the taxpayer to whom it is issued and only if the taxpayer has fully and accurately describes all relevant facts.

• Advisory opinions by tax type

Tax guidances (NYT-G)

An NYT-G is an informational statement of the department's interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances.

• Tax guidances by tax type

Tax Regulations

• Regulations and regulatory actions

Tax Law

• Laws of New York State (New York State Senate) 
• Laws of New York State (New York State Legislature)