Petroleum Business Tax Advisory Opinions (TSB-A)

Petroleum Business Tax Advisory Opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

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Number	Petitioner

2006
TSB-A-06(5)M (27)S	Greene County Emergency Medical Services
TSB-A-06(1)M	American Sugar Holdings, Inc.
2002
TSB-A-02(1)M, (40)S	Petro, Inc.
1999
TSB-A-99(1)M	Bayside Fuel Oil Depot Corp.
1998
TSB-A-98(2)R, (12)C, (2)M	Central Hudson Gas & Electric Corporation
TSB-A-98(1)M	Oneida Lake Petroleum Corp.
1997
TSB-A-97(1)M, (79)S	We Care Transportation, Inc.
1996
TSB-A-96(1)M, (46)S	Castle Oil Corporation
1995
TSB-A-95(3)M, (40)S	Montauk Marine Basin
1994
TSB-A-94(2)M	Suffolk County Water Authority
1990
TSB-A-90(2)M	Cargill, Incorporated

Related Links...
•	Petroleum Business Tax Resources and Publications
•	Select a Different Advisory Opinion Tax Type
•	Main Publications and Bulletins Page
•	Main Forms and Instructions Page

Last Modified: February 19, 2008