Gasoline and Similar Motor Fuel Tax Memos (TSB-M)

Gasoline and Similar Motor Fuel 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(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
2007
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
2006
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
2005
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
2004
TSB-M-04(5)M, (10)R	Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
2003
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
2002
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
1998
TSB-M-98(2)M	Refunds of Diesel Motor Fuel Tax for Voluntary Ambulance Services
1997
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
1996
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
1995
TSB-M-95(14)S, (18)M	Clarification of Requirements for Refund/Credit of Taxes on Automotive Fuel Exports
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(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(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
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
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
1985
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
1984
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
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(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.
1981
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
1980
TSB-M-80(3C, (3)I, (3)M, (3)S	Advisory Opinions of the State Tax Commission

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Last Modified: November 5, 2008