Cigarette and Tobacco Products Tax Memos (TSB-M)

Cigarette and Tobacco Products 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.

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Number	Title

2008
TSB-M-08(8)M	Amendments Related to Manufacturers' Certifications and Enforcement Provisions for Roll-Your-Own Cigarette Tobacco
TSB-M-08(7)M	Penalties for Possession of False, Altered, or Counterfeit Cigarette Tax Stamps, Imprints, or Impressions
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(3)M	Changes in Definitions of Cigarette, Cigar, and Tobacco Products
TSB-M-08(2)M	Change in the Method of Calculating the Tobacco Products Tax on Snuff
TSB-M-08(1)M	Wholesale Dealers of Tobacco Products to Begin Filing Monthly Informational Returns
2006
TSB-M-06(8.1)M	Clarification of Fire Safety Provisions for Sales of Cigarettes as of August 16, 2007
TSB-M-06(8)M	Enforcement Provisions Regarding Fire Safety Standards for Cigarettes. This TSB-M has been superseded by TSB-M-06(8.1)M, above.
TSB-M-06(7)M	Reporting Requirements for Distributors of Tobacco Products that Import or Manufacture Roll-Your-Own Cigarette Tobacco
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(1)C,(1)I,(1)S,(1)M	Alternative Methods of Signing for Tax Return Preparers
2004
TSB-M-04(6)M	2004 Amendments Pertaining to Criminal Penalties for Cigarette Tax Evasion
TSB-M-04(5)M, (10)R	Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
TSB-M-04(1)M	Amendments to the Cigarette Tax Regulations Regarding Wholesale Dealers That Also Make Retail Sales
2003
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(1)M	Enforcement Provisions Regarding the Sale, Shipment, and Possession of Cigarettes and Tobacco Products in New York State
2002
TSB-M-02(6)M	Change in Interest Rates on Underpayments of Miscellaneous Taxes
TSB-M-02(1)I, (1)C, (1)S, (1)M	Summary of Legislative Changes Enacted in 2001
2001
TSB-M-01(7)M	Cigarette Manufacturer Certifications and Prohibition Against the Stamping of Certain Cigarettes
2000
TSB-M-00(4)M	Changes Regarding the Sale, Shipment and Possession of Cigarettes and Tobacco Products in New York State - This TSB-M has been superceded by TSB-M-03(1)M, Enforcement Provisions Regarding the Sale, Shipment, and Possession of Cigarettes and Tobacco Products in New York State
TSB-M-00(2)M	Cigarette Manufacturers' Promotional Programs and the Cigarette Marketing Standards Act
TSB-M-00(1)M	Sales of Cigarettes Marked for Export Outside of the United States
1997
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S	Taxpayer Bill of Rights Act of 1997
1996
TSB-M-96(2)I, (4)C, (12)M, (9)S	Important Notice: New York State Tax Amnesty
TSB-M-96(11)M	Crack Down on Cigarette Tax Evasion in New York State
1994
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
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)
1991
TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
TSB-M-91(2)C, (2)E, (2)I, (2)M, (2)R, (2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1991 - March 31, 1991
1990
TSB-M-90(5)M	1990 Cigarette Tax Rate Increase and Floor Tax Due
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (2.3)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M, (2.2)R, (2.2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990
TSB-M-90(2)C, (2)E, (2)I, (2)M, (2)R, (2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period January 1, 1990 - March 31, 1990
TSB-M-90(1)M	1989 Amendments to the Miscellaneous Tax Laws
1989
TSB-M-89(7)M	1989 Tobacco Products Tax and Floor Tax Due
TSB-M-89(6)M	1989 Cigarette Tax Law Change
TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M, (1.2)R, (2.2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M, (1.1)R, (2.1)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-89(2)C, (2)E, (2)I, (2)M, (1)R, (2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-89(1)M	1988 Amendments to the Miscellaneous Tax Laws
1988
TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-88(1)M	1987 Amendments to the Miscellaneous Tax Laws
1987
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-87(1)M	1986 Amendments to the Miscellaneous Tax Laws
1986
TSB-M-86(2.1)M	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(1)M	1985 Amendments to the Tax Law
1985
TSB-M-85(8.3)M	Tobacco Products Tax (Criminal Penalties)
TSB-M-85(8)M	Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985
TSB-M-85(6)M	Provisions of the Omnibus Tax Equity and Enforcement Act Effective July 16, 1985
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), (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(11)M	Amendment to Cigarette Tax Regulations Credit Bonding Requirements
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S	Interest Rates on Late Payments, Assessments and Refunds of Tax
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(2)M	Subject: Peace Officers - Police Officers
1980
TSB-M-80(3)C, (3)I, (3)M, (3)S	Advisory Opinions of the State Tax Commission
1978
TSB-M-78(3)M	Eavesdropping Warrants - Wiretapping

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Last Modified: October 30, 2008