| 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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2010 |
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| 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(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 |
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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(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(7)C, (9)S, 7(M) (3)R |
Nonprofit Property/Casualty Insurance Companies |
| 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 |
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1998 |
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| TSB-M-98(2)M | Refunds of Diesel Motor Fuel Tax for Voluntary Ambulance Services |
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1997 |
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| 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 |
| TSB-M-97(4)M | Distributors of Kero-Jet Fuel Only; Alternative Certification for Aircraft, New York State Excise Tax |
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1996 |
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| 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 |
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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 |
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1993 |
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| 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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1991 |
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| 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 |
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1990 |
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| 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 |
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1989 |
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| 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 |
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1988 |
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| 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 |
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1987 |
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| 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 |
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1985 |
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| TSB-M-85(8.2)M | Diesel Motor Fuel Tax Law Changes (Criminal Penalties) |
| TSB-M-85(8.1)M | Motor Fuel Tax and Highway Use Tax Law Changes (Criminal Penalties and Other Offenses) |
| TSB-M-85(8)M | Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985 |
| TSB-M-85(5)M | Motor Fuel Tax Law Changes - Article 12-A (Tax on Importation) |
| TSB-M-85(1)M | Motor Fuel Tax Law - Registration and Bonding Requirements |
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1984 |
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| TSB-M-84(6)M | Motor Fuel Tax Law-Registration and Bonding Requirements |
| TSB-M-84(3)M | Motor Fuel Tax Exemption American National Red Cross |
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1983 |
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| 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 |
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1982 |
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| TSB-M-82(15)M | Automotive Fuel Carriers - Delivery Ticket, Invoice or Manifest Information |
| TSB-M-82(14)M | Amendments to the Diesel Motor Fuel Tax Regulations - Diesel powered automobiles and pick-up trucks not used for hire |
| TSB-M-82(12)M | Amendment to the Motor Fuel and Diesel Motor Fuel Tax Regulations - Transporters of motor fuel and diesel motor fuel. |
| TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-82(5)M | Transporters of motor fuel and diesel motor fuel-delivery ticket or invoice to be carried in vehicles. |
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1981 |
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| TSB-M-81(17)C, (17)I, (17)M, (17)S |
1981 Legislation - Safeguarding Taxes Due From Foreign Contractors |
| 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)M | Diesel Powered Passenger Vehicles |
| TSB-M-81(2)M | Subject: Peace Officers - Police Officers |
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1980 |
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| TSB-M-80(3C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
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