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Department of Taxation and Finance

Corporation tax memos - 1981 (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.

Corporation tax memos - 1981 (TSB-M)
TSB-M-81(20)C 1981 Legislation - Real Estate Investment Trusts
TSB-M-81(19)C Valuation of Motion Picture Films in Computing the Property Factor of the Business Allocation Percentage
TSB-M-81(18)C 1981 Legislation - Amendments to the Franchise Tax on Transportation and Transmission Corporations (Sections 183 and 184 of Article 9)
TSB-M-81(17)C, (17)I, (17)M, (17)S  1981 Legislation - Safeguarding Taxes Due From Foreign Contractors
TSB-M-81(16)C 1981 Legislation - Taxation of State Insurance Fund
TSB-M-81(15)C 1981 Legislation - Change in Fees
TSB-M-81(14)C 1981 Legislation - New Due Date for Article 13 (Unrelated Business Income Tax)
TSB-M-81(13)C 1981 Legislation - Amendment to the Additional Investment Tax Credit
TSB-M-81(12)C 1981 Legislation - Allocation of Advertising Receipts of Newspaper and Periodical Publishers
TSB-M-81(11)I, (11)C Chapter 103 of the Laws of 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(9)C 1981 Legislation - Research and Development Tax Credit
TSB-M-81(8)C 1981 Legislation - Refundable Credit for New Businesses
TSB-M-81(7)C 1981 Legislation - Investment Tax Credit for Retail Enterprises On Qualified Rehabilitated Building
TSB-M-81(6)C 1981 Legislation - Exemption of New Small Business Corporations from the Tax on Capital
TSB-M-81(5.6)C Q & A: Petroleum Futures
TSB-M-81(5.5)C Information for Fuel Oil Dealers
TSB-M-81(5.4)C, Rev. New Definition of Petroleum for Oil Companies Taxable under Section 182-a - Note: This TSB-M supersedes TSB-M-81(5.4)C dated September 8, 1981.
TSB-M-81(5.3)C, Rev. 1981 Legislation - Franchise Tax on Oil Companies under Section 182-a of the Tax Law - Note: This TSB-M supersedes TSB-M-81(5.3)C dated August 25, 1981.
TSB-M-81(5.2)C, Rev. Declarations and Payments of Estimated Tax - FOR - An "Oil Company" Subject to Tax under Section 182-a of the Tax Law - Note: This TSB-M supersedes TSB-M-81(5.2)C dated August 27, 1981.
TSB-M-81(5.1)C New Definition of "Oil Company" for Section 182-a - Note: This TSB-M supersedes TSB-M-81(5.1)C, dated September 10, 1981.
TSB-M-81(5)C Attention:  Gasoline Retailers - Effect of Chapter 1043 of the Laws of 1981 on Section 182-a (3/4 of 1% Tax Imposed on "Oil Companies") - Note: This TSB-M supersedes TSB-M-81(5)C dated July 23, 1981.
TSB-M-81(4)C Investment Tax Credit - Change in the Percentage
TSB-M-81(3)C Declarations and Payments of Estimated Tax
TSB-M-81(2)C Tax Law Change for Article 9-A - Computation of the Alternative Tax Base
TSB-M-81(1)C 1980 Amendments to the Tax Law

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