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Hazardous Waste 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(6)I, (11)C, (6)M, (4)R, (10)S
 
Voluntary Disclosure and Compliance ProgramNew Posting
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
 
Changes in Procedures for Obtaining Guidance from the Tax DepartmentNew Posting

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(1)M Court of Appeals Strikes Hazardous Waste Disposal Special Assessment Imposed on Treatment, Storage and Disposal Facilities in New York State
 

2005
 

TSB-M-05(4)M Modification and Clarification of the Application of the Special Assessments on Hazardous Wastes
 
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(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(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

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

1994
 

TSB-M-94(6)C, (4)I, (6)M, (6)S
 
Important Notice:  Limited Tax Amnesty Program

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
 
TSB-M-91(1)H Special Assessments on Hazardous Waste Chapter 423, Laws of 1990
 

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
 

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

1986
 

TSB-M-86(1) Special Assessments on Hazardous Waste Chapter 38, Laws of 1985
 

1980
 

TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 

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Last Modified:  September 3, 2008