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Income 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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To Select a Specific Year, Choose From the List Below:
 

2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 | 1995 | 1994 | 1993
1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980 | 1979 | 1978
 

Number

Title

   

2008
 

Select a Different Year
TSB-M-08(7)I Consumer Bill of Rights Regarding Tax PreparersNew Posting
 
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(9)C, (4)I
 
Extension of Tax Shelter Provisions
TSB-M-08(3)I Summary of Budget Bill Personal Income Tax Changes Enacted in 2008
 
TSB-M-08(2)I Federal Economic Stimulus Act of 2008 – Effect on Personal Income Tax
 
TSB-M-08(5)C, (1)I Clean Heating Fuel Credit
 

2007
 

Select a Different Year
TSB-M-07(9)I Supplemental Summary of Personal Income Tax Legislative Changes Enacted in 2007 and Expiring Provisions
 
TSB-M-07(8)I Summary of Budget Bill Personal Income Tax Changes Enacted in 2007
 
TSB-M-07(7)I New York State Tax Treatment of Stock Options, Restricted Stock, and Stock Appreciation Rights Received by Nonresidents and Part-Year Residents
 
TSB-M-07(7)C, (6)I
 
Extension of Tax Shelter Provisions
TSB-M-07(5)C, (5)I Notification of New York Listed Transaction - Certain Charitable Contribution Deductions
 
TSB-M-07(4)C, (4)I Amendments to the Procedural Regulations Relating to New York Reportable Transactions  
 
TSB-M-07(3)I Summary of Personal Income Tax Legislative Changes Enacted in 2006 
 
TSB-M-07(2)I Changes to New York Tax Treatment of Certain Retirement Payments Made to Nonresident and Part-Year Resident Partners 
 
TSB-M-07(2)C, (1)I Amendments to the Business Corporation Franchise Tax Regulations Relating to the Taxation of Corporate Partners    
 

2006
 

Select a Different Year
TSB-M-06(8)C, (10)I Credit for Handicapped-Accessible Taxicabs and Livery Service Vehicles (Articles 9-A and 22)   
 
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(8)I Certain Return Preparers Must E-file Personal Income Tax Extension Requests
 
TSB-M-06(7)I Revised New York Tax Treatment of Stock Options, Restricted Stock and Stock Appreciation Rights Received by Nonresidents And Part-Year Residents
 
TSB-M-06(4)C, (6)I Home Heating System Credit and the Clean Heating Fuel Credit 
 
TSB-M-06(5)I New York Tax Treatment of Nonresidents and Part-Year Residents Application of the Convenience of the Employer Test to Telecommuters and Others
 
TSB-M-06(4)I Supplemental Summary of Personal Income Tax Legislative Changes Enacted in 2005 and Expiring Provisions
 
TSB-M-06(3)I New York Tax Treatment of Certain Retirement Payments Made to Nonresident and Part-Year Resident Partners.  This TSB-M is obsolete. See TSB-M-07(2)I
 
TSB-M-06(1)C, (2)I Qualified Empire Zone Enterprise (QEZE) Tax Credits
This TSB-M supersedes TSB-M-03(4)C and TSB-M-03(3)I as the content includes both the recently enacted legislative amendments and the prior law.
 
TSB-M-06(1)I Important Notice Nursing Home Assessment Credit
 

2005
 

Select a Different Year
TSB-M-05(7)I Automatic Six-Month Extension of Time to File a New York State Personal Income Tax Return
 
TSB-M-05(6)I Resident Credit - Other Jurisdiction's Return No Longer Required
 
TSB-M-05(5)I Summary of Certain Personal Income Tax Legislative Changes Enacted in 2005
 
TSB-M-05(2.2)C,(4.2)I Additional Supplement to the Disclosure of Certain Transactions and Related Information Regarding Tax Shelters
 
TSB-M-05(2.1)C,(4.1)I Supplement to the Disclosure of Certain Transactions and Related Information Regarding Tax Shelters
 
TSB-M-05(2)C,(4)I Disclosure of Certain Transactions and Related Information Regarding Tax Shelters
 
TSB-M-05(3)I Important Notice Change to the Definition of Hiring Date Under the New Hire Reporting Requirements
 
TSB-M-05(2)I New York Personal Income Tax Treatment of Partnership and New York S Corporation Income of Part-Year Residents For Tax Years Beginning Before 2004
 
TSB-M-05(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004

Select a Different Year
TSB-M-04(6)I Summary of Personal Income Tax Legislative Changes Enacted in 2004
 
TSB-M-04(5)I,(7)R New York Personal Income Tax Treatment and Estimated Tax Requirement for Sales, Conveyances, or Other Dispositions of Shares of Stock in a Cooperative Housing Corporation by Nonresidents
 
TSB-M-04(4)I New York Personal Income Tax Treatment of Pension Payments Received Under the Metropolitan Transportation Authority's Police 20-Year Retirement Program
 
TSB-M-04(3.1)I, (1.1)S, (2.1)C Amendments to the Alternative Fuels Credits and Exemptions
 
TSB-M-04(3)I, (1)S, (2)C Notice of Expiring New York State Tax Law Provisions Relating to the Alternative Fuels Credit and the Sales Tax Exemption for the Purchase of Alternative Fuel Property
 
TSB-M-04(2)I Supplemental Summary of Personal Income Tax Legislative Changes
Enacted in 2003
 
TSB-M-04(1)I Revised Summary of Personal Income Tax Legislative Changes
Enacted in 2003
 

2003
 

Select a Different Year
TSB-M-03(7)C,(8)I Farmer's School Tax Credit Eligibility Enhanced (Articles 9-A and 22)
 
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(6.1)I Summary of Personal Income Tax Legislative Changes Enacted in 2003 - Notice of Obsolescence
 
TSB-M-03(6)I Summary of Personal Income Tax Legislative Changes Enacted in 2003
 
TSB-M-03(5)I Service Award Program Payments to Volunteer Firefighters
 
TSB-M-03(2.1)R, (4.1)I Changes to the Procedure for Filing Form IT-2663, Application for Certification for Recording of Deed and Nonresident Estimated Personal Income Tax Payment Voucher
 
TSB-M-03(2)R, (4)I Important Notice Estimated Personal Income Tax on the Sale or Transfer of Real Property by Nonresidents
 
TSB-M-03(4.1)C, (3.1)I Correction to TSB-M-03(4)C, TSB-M-03(3)I, Qualified Empire Zone Enterprise (QEZE) Tax Credits
 
TSB-M-03(4)C, (3)I Qualified Empire Zone Enterprise (QEZE) Tax Credits
 
TSB-M-03(2)I Federal Job Creation and Worker Assistance Act of 2002
 
TSB-M-03(2)C, (1)I Supplemental Summary of Corporation Tax and Personal Income Tax Legislative Changes Enacted in 2002
 

2002
 

Select a Different Year
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(6)C, (8)S, (10)I Amendments Relating to the Alternative Fuels Credits and Exemption
 
TSB-M-02(9)I New York Tax Treatment of Distributions and Rollovers Relating to Government IRC Section 457 Deferred Compensation Plans
 
TSB-M-02(8)I Summary of Income Tax Legislative Changes Enacted in 2002
 
TSB-M-02(3)C, (7)I Investment Tax Credit (ITC) Relief for Property Destroyed as a Direct Result of the Terrorist Attacks of September 11, 2001 (Articles 9-A, 22, 32, and 33).
 
TSB-M-02(6)I Change to the Residential Fuel Oil Storage Tank Credit - Effective April 1, 2002
 
TSB-M-02(5)I Important Notice New York State Tax Relief for Victims of the Terrorist Attacks of September 11, 2001
 
TSB-M-02(4)I Taxation of Nonresident and Part-Year Resident Individuals Who Perform Duties on Vessels That Operate in More Than One State
 
TSB-M-02(3)I Employer Requirements Concerning the Reporting of New York State, City of New York, and City of Yonkers Wages Beginning with Tax Year 2003
 
TSB-M-02(2)I Important Notice to Employers of Construction Workers
 
TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

2001
 

Select a Different Year
TSB-M-01(3)I Important Notice New York City Tax Rate Reduction
 
TSB-M-01(2)I New York City Tax Rate Reduction
 
TSB-M-01(1.1)C, (1.1)I Qualified Empire Zone Enterprise (QEZE) Tax Credits (Articles 9-A, 22, 32
and 33)
 
TSB-M-01(1)C, (1)I Qualified Empire Zone Enterprise (QEZE) Tax Credits (Articles 9A, 22, 32
and 33)
 

2000
 

Select a Different Year
TSB-M-00(6)C, (6)I Transportation Improvement Contribution Credit (Articles 9, 9-A, 22, 32, and 33)
 
TSB-M-00(5)I College Choice Tuition Savings Program
 
TSB-M-00(4)I 2000 - 2001 New York State Budget Bill Income Tax Changes Taking Effect After 2000
 
TSB-M-00(3.1)I Correction to TSB-M-00(3)I, 2000-2001 New York State Budget Bill Income Tax Changes Taking Effect in 2000
 
TSB-M-00(3)I 2000 - 2001 New York State Budget Bill Income Tax Changes Taking Effect in 2000
 
TSB-M-00(2)I Qualified Emerging Technology Company Tax Credits (Personal Income Tax)
 
TSB-M-00(1)I New York Tax Treatment of Partnership and New York S Corporation Income of Part-Year Residents
 

1999
 

Select a Different Year
TSB-M-99(8)I Recent Income Tax Changes Affecting Tax Years 2000 and After
 
TSB-M-99(7)I Income Tax Changes Taking Effect in 1999
 
TSB-M-99(6.2)I Notice of Obsolescence of TSB-M-99(6)I and TSB-M-99(6.1)I - Note: This TSB-M supersedes TSB-M-99(6)I, dated September 1, 1999 and TSB-M-99(6.1)I, dated December 23, 1999.
 
TSB-M-99(6.1)I Revised Notice for Partners Making Estimated Tax Payments of the New York City Nonresident Earnings Tax - Note:  This TSB-M was superseded by TSB-M-99(6.2)I dated Spring 2000. Therefore, TSB-M-99(6.1)I should no longer be relied upon.
 
TSB-M-99(6)I Important Notice for Estimated Tax Filers - Note:  This TSB-M was superseded by TSB-M-99(6.2)I dated Spring 2000. Therefore, TSB-M-99(6)I should no longer be relied upon.
 
TSB-M-99(5)I Important Notice Employer Reporting of New York City Wages
 
TSB-M-99(4)I Employer Withholding Requirement for New York City Nonresident Earnings Tax Eliminated for New York State Resident Individuals, Effective July 1, 1999
 
TSB-M-99(3)I Recent Income Tax Changes Taking Effect in Tax Years 1999 and Thereafter
 
TSB-M-99(2)I Nonresident and Part-Year Resident Adjustments for Alimony
 
TSB-M-99(1)I, (1)C New York Depreciation Deduction for Property Placed in Service Outside New York State in Tax Years 1985 - 1993
 

1998
 

Select a Different Year
TSB-M-98(7)I New York Tax Treatment of Roth IRAs
 
TSB-M-98(8)C, (6)I Tax Credits for the Financial Services Industry
 
TSB-M-98(5)I Recent Income Tax Changes Taking Effect in 1998 or Prior Tax Years
 
TSB-M-98(6)C, (11)S, (4)I
 
Alternative Fuels Credit
TSB-M-98(3.1)I TSB-M-98(3)I New Hire Reporting Change to the Definition of Hiring Date
 
TSB-M-98(3)I New Hire Reporting
 
TSB-M-98(4)C, (2)I Tax Law Provisions Allow Late New York S Corporation Elections
 
TSB-M-98(3)C, (1)I Credit for Employment of Persons with Disabilities
 

1997
 

Select a Different Year
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(4)I 1997 Income Tax Changes That Take Effect in Tax Year 1998 or Later Tax Years
 
TSB-M-97(3)I Recent Income Tax Changes Taking Effect in Tax Year 1997 or 1996
 
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(5)C, (1)I A Credit For Rehabilitation Of Historic Barns
 

1996
 

Select a Different Year
TSB-M-96(5.1)I Group Returns for Nonresident Athletic Team Members Additional Information
 
TSB-M-96(5)I Group Returns for Nonresident Athletic Team Members
 
TSB-M-96(4.1)I Group Returns for Nonresident Partners Additional Information
 
TSB-M-96(4)I Group Returns for Nonresident Partners
 
TSB-M-96(3)I 1996 Income Tax Changes
 
TSB-M-96(2)I, (4)C, (12)M, (9)S
 
Important Notice: New York State Tax Amnesty
TSB-M-96(1)I Resident Trusts
 

1995
 

Select a Different Year
TSB-M-95(4)I New York Tax Treatment of Interest Income on Federal, State, and Municipal Bonds and Obligations - Note:  This TSB-M supersedes TSB-M-86(8)I dated December 18, 1986.
 
TSB-M-95(3)I New York Tax Treatment of Stock Options, Restricted Stock and Stock Appreciation Rights Received by Nonresidents and Part-Year Residents
 
TSB-M-95(2)I Interest Payment Periods for Overpayments of Income and Withholding Taxes
 
TSB-M-95(1)I Summary of 1995 Income Tax Law Changes
 

1994
 

Select a Different Year
TSB-M-94(10)I 1994 Legislation - Taxation of Nonresident Estates and Trusts and Part-Year Resident Trusts
 
TSB-M-94(9)I 1994 Legislation - Taxation of Nonresident and Part-Year Resident Individuals
 
TSB-M-94(8)I New York State's Earned Income Credit
 
TSB-M-94(4)C, (7)I Refundable Special Additional Mortgage Recording Tax
 
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(7)C, (5)I Important Notice:  Economic Development Zone Equivalent Area (ZEA) Wage Tax Credit
 
TSB-M-94(6)C, (4)I, (6)M, (6)S
 
Important Notice:  Limited Tax Amnesty Program
TSB-M-94(3)I Important Information for Estimated Tax Filers
 
TSB-M-94(2)I

1994 Legislation - Investment Tax Credit, S Corporation Shareholder Credits and Federal Depreciation Modifications
 

TSB-M-94(1)I 1993 Amendments to Income Tax Laws
 

1993
 

Select a Different Year
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S
 
Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
TSB-M-93(1)I 1992 Amendments to Income Tax Laws
 

1992
 

Select a Different Year
TSB-M-92(4)I Taxation of Dividends Paid by Regulated Investment Companies
 
TSB-M-92(3)I, (1)E New York's Tax Policy Relating to the Taxation of Intangible Personal Property of Nonresidents
 
TSB-M-92(2)I New York Tax Treatment of Gains and Losses from the Sale by a Nonresident or Part-Year Resident of an Interest in a New York Partnership
 
TSB-M-92(1)I 1991 Amendments to Income Tax Laws
 

1991
 

Select a Different Year
TSB-M-91(6)I Employers' Requirements Concerning Withholding of New York State, New York City and Yonkers Personal Income and Nonresident Earnings Taxes
 
TSB-M-91(5)I Taxation of Employees of Interstate Rail Carriers, Interstate Motor Carriers, Interstate Motor Private Carriers and Interstate Air Carriers
 
TSB-M-91(4)I, (3)C Eligibility of Leased Property for the Investment Tax Credit ---Tax Appeals Tribunal Decision - Matter of the petition of Hal and Julie Mitnick
 
TSB-M-91(3)I Extensions of Time for Filing New York Returns
 
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)I 1990 Amendments to Income Tax Laws
 

1990
 

Select a Different Year
TSB-M-90(9)I New York Additions and Subtractions to Federal Adjusted Gross Income and Itemized Deductions for Interest on Indebtedness Incurred or Continued to Purchase Tax Exempt Obligations and Securities
 
TSB-M-90(8)I Partnerships and S Corporations Reporting of Federal Changes, Corrections, Disallowances or Amendments
 
TSB-M-90(11)C, (7)I 1990 Legislation Franchise Tax on New York S Corporations
 
TSB-M-90(6)I New York State Filing Requirements for Certain Small Partnerships
 
TSB-M-90(5)I Taxation of  New York City Residents and Nonresidents Personal Income and Earnings Tax Rates, Personal Income Tax Surcharge and Household Credit Amounts for Taxable Years Beginning After 1989
 
TSB-M-90(4)I Standard Deduction and Household Credit for Taxable Years Beginning After 1989
 
TSB-M-90(3)I New Income Tax Rates for Taxable Years Beginning After 1989
 
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)I 1989 Amendments To Income Tax Laws
 

1989
 

Select a Different Year
TSB-M-89(17)C, (10)I
 
1989 Legislation Mergers and Acquisitions
TSB-M-89(9)I Taxation of Federal Pensions
 
TSB-M-89(8)I, (15)C Interest Payment Periods for Underpayments and Overpayments of Tax
 
TSB-M-89(7)I 1989 Legislation New York City Tax Rates Continue at Higher Rates for Residents and Nonresidents
 
TSB-M-89(6)I Combined New York Tax Returns for Nonresident Partners
 
TSB-M-89(11)C, (5)I Filing Fee for Electing New York S Corporations
 
TSB-M-89(4)I Taxation of Retired Shareholders of Professional Service Corporations
 
TSB-M-89(3)I Mandatory Withholding Tax on Certain Gambling Winnings
 
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)I 1988 Amendments To Income Tax Laws
 

1988
 

Select a Different Year
TSB-M-88(8)I Withholding Tax Rate Changes For Supplemental Wages
 
TSB-M-88(7)I New York State's Tax Reform and Reduction Act of 1987 Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987
 
TSB-M-88(6)I Credit for Taxes Paid to a Province of Canada
 
TSB-M-88(5)I Taxation of Dividends Paid by Regulated Investment Companies
 
TSB-M-88(4)I Additional Tax on Unearned Income Estates and Trusts
 
TSB-M-88(3)C, (3)I Election of Taxable Year for Certain Partnerships, S Corporations and Personal Service Corporations
 
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)I 1987 Amendments To Income Tax Laws
 

1987
 

Select a Different Year
TSB-M-87(22)C, (22)I Exemption From Taxes Granted to Real Estate Mortgage Investment Conduits (REMICS)
 
TSB-M-87(21)I New York State's Tax Reform and Reduction Act of 1987
Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987
 
TSB-M-87(20)I

New York State's Tax Reform and Reduction Act of 1987 - Business Tax Reform and Rate Reduction Act of  1987
 

TSB-M-87(19)I Business Tax Reform and Rate Reduction Act of 1987 Filing Fee for "S" Corporations
 
TSB-M-87(18)I Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 - New York City Household Credit and Capital Gain Credit
 

TSB-M-87(17)I New York State's Tax Reform and Reduction Act of 1987 - Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 - Estimated Income Tax
 
TSB-M-87(16)I New York State's Tax Reform and Reduction Act of 1987 Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 Minimum Income Tax
 
TSB-M-87(15)I New York State's Tax Reform and Reduction Act of 1987 Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 Requirements for Filing a Personal Income Tax Return
 
TSB-M-87(14)I Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 - New York City Income Tax Rate Reduction
 
TSB-M-87(13)I New York State's Tax Reform and Reduction Act of 1987 - Tax Reform Technical Corrections and New York City Tax Reduction Act of 1987 - Taxation of Nonresident and Part-Year Resident Individuals Background
 
TSB-M-87(12)I New York States Tax Reform and Reduction Act of 1987 - Additional Tax on Unearned Income
 
TSB-M-87(11)I New York State's Tax Reform and Reduction Act of 1987 - Standard Deduction, Itemized Deduction and Personal Exemption
 
TSB-M-87(10)I New York State's Tax Reform and Reduction Act of 1987 - Income Tax Rate Reduction
 
TSB-M-87(9)I New York State's Tax Reform and Reduction Act of 1987 - Business Tax Reform and Reduction Act of 1987 - New York State Credits
 
TSB-M-87(8)I Withholding Tax Submission of Certain Withholding Tax Certificates
 
TSB-M-87(10)C, (7)I   Special Additional Mortgage Recording Tax Credit Disallowed on Certain Real Property Located in Erie County
 
TSB-M-87(7)C, (6)I Special Additional Mortgage Recording Tax Credit Disallowed on Certain Real Property
 
TSB-M-87(5)I Information for Paid Preparers of New York Income Tax Returns
 
TSB-M-87(4)I Minimum Income Tax New York State Tax Benefit Rule  - Note: This TSB-M supersedes TSB-M-83(8)I dated April 19, 1983.
 
TSB-M-87(3.1)I Maximum Tax on Personal Service Income Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-87(3)I dated January 30, 1987.
 
TSB-M-87(3)I Maximum Tax on Personal Service Income - Note:  This TSB-M was superseded by TSB-M-87(3.1)I dated May 9, 1996. Therefore, TSB-M-87(3)I should no longer be relied upon.
 
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)I 1986 Amendments to Income Tax Laws
 

1986
 

Select a Different Year
TSB-M-86(8)I Modifications to Federal Adjusted Gross Income for Interest on Federal, State and Municipal Bonds and Obligations - Note:  This TSB-M was superseded by TSB-M-95(4)I dated January 29, 1996. Therefore, TSB-M-86(8)I should no longer be relied upon.
 
TSB-M-86(7)I Taxation of Dividends Paid by Regulated Investment Companies
 
TSB-M-86(6)I Special Additional Mortgage Recording Tax Credit and Related Modifications
 
TSB-M-86(13.3)C, (5.3)I Decertification of Economic Development Zone Business
 
TSB-M-86(13.2)C, (5.2)I, (20.2)S
 
Economic Development Zones - Zone Designation - 1988
TSB-M-86(13.1)C, (5.1)I, (20.1)S
 
Economic Development Zones - Zone Designation
TSB-M-86(13)C, (5)I, (20)S
 
Economic Development Zones
TSB-M-86(4)I 1986 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
TSB-M-86(3)I Change of Resident Status - Special Accruals - Note: This TSB-M supercedes TSB-M-79(7)I dated September 12, 1979.
 
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)I 1985 Amendments to Income Tax Laws
 

1985
 

Select a Different Year
TSB-M-85(17)I Collection of Debts From Overpayments
Past-Due Support Obligations
 
TSB-M-85(16)I Deferred Compensation Plans for Public Employees of New York State - 1985 Legislation - Note: This TSB-M supersedes TSB-M-83(7)I dated April 8, 1983.
 
TSB-M-85(15)I 1985 Legislation - Modifications for Federal Accelerated Cost Recovery System (ACRS) Deduction and Safe Harbor Leases
 
TSB-M-85(14)I 1985 Legislation - City of New York Individuals with Low Income
 
TSB-M-85(13)I 1985 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
TSB-M-85(12)I 1985 Legislation - Family Adjustment
 
TSB-M-85(11)I Standard Deduction and Personal Exemptions
1985 Legislation
 
TSB-M-85(10)I 1985 Legislation - Household Credit and Real Property Tax Credit
 
TSB-M-85(9)I 1985 Legislation - Individuals with Low Income, Maximum Tax on Personal Service Income and Tax Rate Changes
 
TSB-M-85(8)I Omnibus Tax Equity and Enforcement Act
 
TSB-M-85(7)I Nonresident Alimony Deduction
 
TSB-M-85(6)I Disability Income Exclusion - 1984 Legislation
 
TSB-M-85(5)I 1984 Legislation - Amendment to Air Pollution Control Facilities
 
TSB-M-85(3)C, (1)E,  (4)I, (1)R, (3)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-85(3)I New York State Nonresident NOL
 
TSB-M-85(2)I New York State Tax Treatment of Connecticut Capital Gains, Dividends and Interest Tax
 
TSB-M-85(1)I 1984 Amendments to Income Tax Laws
 

1984
 

Select a Different Year
TSB-M-84(18)I 1984 Legislation - New York City Tax Rates Continue at Current  Increased Rates for Residents and Nonresidents
 
TSB-M-84(17)I Charitable Contributions Made by Former Residents of New York State
 
TSB-M-84(16)I 1984 Legislation - Withholding Tax Filing and Payment Requirements for Small Employers
 
TSB-M-84(15)I 1984 Legislation - Estimated Income Tax
 
TSB-M-84(14)I City of Yonkers Resident Income Tax Surcharge and Nonresident Earnings Tax
 
TSB-M-84(13.1)I 1985 Legislation - Collection of Debts from Overpayments - City University of New York Loans
 
TSB-M-84(13)I 1984 Legislation - Collection of Debts from Overpayments - State University Loans
 
TSB-M-84(12)I 1984 Legislation - Partnership Return Penalty
 
TSB-M-84(8.5)C, (11.5)I Taxation of S Corporations and Their Shareholders - Shareholder Treatment of State and City Corporation Taxes Paid by Electing New York S Corporations
 
TSB-M-84(8.4)C, (11.4)I Taxation of S Corporations and Their Shareholders - Shareholders' Treatment of Federal Items of Tax Preference from Nonelecting New York S Corporations for Minimum Income Tax
 
TSB-M-84(8.3)C, (11.3)I 1983 - 1984 Legislation - Taxation of S Corporations and Their Shareholders
 
TSB-M-84(8.2)C, (11.2)I Taxation of S Corporations and Their Shareholders - Procedures for Retroactive Election or Retroactive Revocation
 
TSB-M-84(8.1)C (11.1)I Taxation of S Corporations and their Shareholders - Correction
 
TSB-M-84(8)C, (11)I 1983 - 1984 Legislation - Taxation of S Corporations and Their Shareholders
 
TSB-M-84(10)I 1984 Legislation - Spousal IRA Deduction and Taxable Unemployment Compensation
 
TSB-M-84(9)I What is an Annuity for New York State Personal Income Tax Purposes
 
TSB-M-84(8)I Indians - Filing Requirements
 
TSB-M-84(7)I Cafeteria Plans and Section 401(k) Plans
 
TSB-M-84(6)I 1984 Legislation - Taxability of Social Security
 
TSB-M-84(5)I Taxation of Dividends Paid by Regulated Investment Companies
 
TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-84(7)C, (1)E, (3)I, (1)R, (5)S
 
Tables for Computing Compound Interest
TSB-M-84(2)I Withholding Tax:  Effect of Unconstitutionality of the New Jersey Emergency Transportation Tax
 
TSB-M-84(1)I 1983 Amendments to Income Tax Laws
 

1983
 

Select a Different Year
TSB-M-83(20)I 1983 Legislation - Professional Service Corporations
 
TSB-M-83(19)I 1983 Legislation - Tax on Petroleum Businesses
 
TSB-M-83(16)C, (18)I 1983 Legislation - Penalty for Substantial Understatements of Tax
 
TSB-M-83(17)I 1983 Legislation - Penalty Changes
 
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(15)I 1983 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
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(12)I 1983 Legislation - Safe Harbor Leases and Finance Leases
 
TSB-M-83(11)I 1983 Legislation - Minimum Income Tax - Item of Tax Preference for Accelerated Cost Recovery Deduction
 
TSB-M-83(10)I 1983 Legislation - Modifications for the Federal Accelerated Cost Recovery System
 
TSB-M-83(9.1)I Withholding on Interest, Dividends and Patronage Dividends Supplement to TSB-M-83-(9)-I
 
TSB-M-83(9)I 1983 Legislation - Withholding on Interest, Dividends and Patronage Dividends
 
TSB-M-83(8)I New York State Minimum Income Tax - Applicability of Federal Tax Benefit Rule  - Note: This TSB-M was superseded by TSB-M-87(4)I dated June 17, 1987. Therefore, TSB-M-83(8)I should no longer be relied upon.
 
TSB-M-83(7)I Deferred Compensation Plans for Public Employees of New York State - Note: This TSB-M was superseded by TSB-M-85(16)I dated December 27, 1985. Therefore, TSB-M-83(7)I should no longer be relied upon.
 
TSB-M-83(6)I Collection of Debts from Overpayments (Past due Child Support and defaulted Student loans)
 
TSB-M-83(5)I Extension of Time to File
 
TSB-M-83(8)C, (1)E, (4)I, (1)M, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(3)I 1982 Legislation - Safe Harbor Leases
 
TSB-M-83(2.1)I ACRS-Subchapter S Corporation Shareholders
 
TSB-M-83(2)I 1982 Legislation - Modifications for Federal Accelerated Cost Recovery System
 
TSB-M-83(1)I 1982 Amendments to Income Tax Laws
 

1982
 

Select a Different Year
TSB-M-82(8)I New Business investment Deferral
 
TSB-M-82(7)I
 
1982 Legislation - Tax Surcharge for New York City Resident Individuals and Resident Estates and Trusts 
TSB-M-82(6)I Tuition Deduction
 
TSB-M-82(5)I 1982 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
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(3)I Computation of Section 612(c)(12) Modification for Professional Service Corporation (P.C.) Shareholder
 
TSB-M-82(2)I Opinion concerning personal income taxation of Native Americans who reside and work on non-federally recognized Indian reservations in New York State
 
TSB-M-82(1)I 1981 Amendments to Income Tax Laws
 

1981
 

Select a Different Year
TSB-M-81(20)I 1981 Legislation - Solar and Wind Energy Credit
 
TSB-M-81(19)I 1981 Legislation - Pension and Annuity Exclusion
 
TSB-M-81(18.1)I 1981 Legislation - Maximum Tax Personal Service Income - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-81(18)I dated December 31, 1981.
 
TSB-M-81(18)I 1981 Legislation - Maximum Tax Personal Service Income - Note: This TSB-M was superseded by TSB-M-81(18.1)I dated May 9, 1986. Therefore, TSB-M-81(18)I should no longer be relied upon.
 
TSB-M-81(17)C, (17)I, (17)M, (17)S
 
1981 Legislation - Safeguarding Taxes Due From Foreign Contractors
 
TSB-M-81(16)I 1981 Legislation - Credit or Refund Based on Net Operating Loss Carryback
 
TSB-M-81(15)I 1981 Legislation - Investment Credit
 
TSB-M-81(14)I 1981 Legislation - Modifications for Personal Income Tax and Minimum Income Tax Purposes in Respect to Capital Gains
 
TSB-M-81(13)I 1981 Legislation - Modifications to Reflect Gains or Losses from Property Acquired from Decedent
 
TSB-M-81(12.1)I 1981 Legislation - Maximum Tax - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-81(12)I dated September 1, 1981.
 
TSB-M-81(12)I 1981 Legislation - Maximum Tax - Note: This TSB-M was superseded by TSB-M-81(12.1)I dated May 9, 1996. Therefore, TSB-M-81(12)I should no longer be relied upon.
 
TSB-M-81(11)I, (11)C Chapter 103 of the Laws of 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(9)I 1981 Legislation - Real Property Tax Circuit Breaker Credit
 
TSB-M-81(8)I 1981 Legislation - Household Credit
 
TSB-M-81(7)I 1981 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
TSB-M-81(6.1)I Filing of Unincorporated Business Tax Return - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-81(6)I dated August 18, 1981.
 
TSB-M-81(6)I Filing of Unincorporated Business Tax Return - Note: This TSB-M was superseded by TSB-M-81(6.1)I dated May 9, 1996. Therefore, TSB-M-81(6)I should no longer be relied upon.
 
TSB-M-81(5)I 1981 Legislation - New Business Investment Gains
 
TSB-M-81(4)I 1981 Legislation - Standard Deduction
 
TSB-M-81(3)I 1981 Legislation - Exemption
 
TSB-M-81(2.1)I 1981 Legislation - Rollover of PASS Funds - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-81(2)I dated May 29, 1981.
 
TSB-M-81(2)I 1981 Legislation - Rollover of PASS Funds - Note: This TSB-M was superseded by TSB-M-81(2.1)I dated August 31, 1995. Therefore, TSB-M-81(2)I should no longer be relied upon.
 
TSB-M-81(1)I 1980 Amendments to Income Tax Laws
 

1980
 

Select a Different Year
TSB-M-80(12)I 1980 Legislation - Real Property Tax Credit or Deduction
 
TSB-M-80(11)I 1980 Legislation - New York Item of Tax Preference for Adjusted Itemized Deductions
 
TSB-M-80(10)I Military Service Personnel - Exemptions From Withholding
 
TSB-M-80(9.1)I Economists Unincorporated Business Tax Exemption - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-80(9)I dated December 10, 1980.
 
TSB-M-80(9)I Economists Unincorporated Business Tax Exemption - Note: This TSB-M was superseded by TSB-M-80(9.1)I dated May 9, 1996. Therefore, TSB-M-80(9)I should no longer be relied upon.
 
TSB-M-80(8)I Professional Service Corporations - Taxability of Employee Trusts, Annuities, Deferred Payment Plans, and Lump Sum Distributions
 
TSB-M-80(7)I 1980 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
TSB-M-80(6.1)I Personal Service Income - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-80(6)I dated November 17, 1980.
 
TSB-M-80(6)I Personal Service Income - Note: This TSB-M was superseded by TSB-M-80(6.1)I dated May 9, 1996. Therefore, TSB-M-80(6)I should no longer be relied upon.
 
TSB-M-80(5)I New York Income- Nonresident Professional Athletes
 
TSB-M-80(4)I Taxability of Unemployment Compensation
 
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 
TSB-M-80(2)I 1979 Amendments to the Tax Law -  Article 22 - Article 23 - Article 30 - Article 8
 
TSB-M-80(1)I Investment Tax Credit
 

1979
 

Select a Different Year
TSB-M-79(15.1)I Emergency Energy Assistance Credit - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(15)I dated February 8, 1980.
 
TSB-M-79(15)I Emergency Energy Assistance Credit - Note: This TSB-M was superseded by TSB-M-79(15.1)I dated September 20, 1995. Therefore, TSB-M-79(15)I should no longer be relied upon.
 
TSB-M-79(14)I Opinion of Counsel - Taxation of Dividends Paid by Regulated Investment Companies
 
TSB-M-79(13.1)I Credit Relating to Eligible Business Facilities -  Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(13)I dated February 5, 1980.
 
TSB-M-79(13)I Credit Relating to Eligible Business Facilities - Note: This TSB-M was superseded by TSB-M-79(13.1)I dated September 20, 1995. Therefore, TSB-M-79(13)I should no longer be relied upon.
 
TSB-M-79(12)I 1979 Legislation - New York City Tax Rates Continue at Current Increased Rates for Residents and Nonresidents
 
TSB-M-79(11)I Taxation of Political Campaign Committees
 
TSB-M-79(10)I Modifications of the Salary Deduction for the Federal Targeted Jobs Credit and Work Incentive Program (WIN) Credit
 
TSB-M-79(9)I 1979 Legislation - Technical Corrections to Articles 22 and 23 of the New York State Tax Law
 
TSB-M-79(8)I Stockbrokerage Industry - Unincorporated Business Tax Audit Policy
 
TSB-M-79(7)I Special Accruals - Change of Residence - Note: This TSB-M was superseded by TSB-M-86(3)I dated August 22, 1986. Therefore, TSB-M-79(7)I should no longer be relied upon.
 
TSB-M-79(6)I Interest on Federal, State and Municipal Bonds and Obligations - Modifications to Federal Adjusted Gross Income - Note: This TSB-M was superseded by TSB-M-86(8)I dated December 18, 1986, which was superseded by TSB-M-95(4)I dated January 29, 1996. Therefore, TSB-M-79(6)I and TSB-M-86(8)I should no longer be relied upon.
 
TSB-M-79(5.1)I State Tax Commission Policy Relating to the Timeliness of Petitions Filed After 30-Day Letters - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(5)I dated June 20, 1979.
 
TSB-M-79(5)I State Tax Commission Policy Relating to the Timeliness of Petitions Filed After 30-Day Letters - Note: This TSB-M was superseded by TSB-M-79(5.1)I dated September 20, 1995. Therefore, TSB-M-79(5)I should no longer be relied upon.
 
TSB-M-79(4)I Investment Credit - Carryover Provision
 
TSB-M-79(3.1)I Guidelines for Insurance Companies Establishing PASS Funds - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(3)I dated April 16, 1979.
 
TSB-M-79(3)I Guidelines for Insurance Companies Establishing Pass Funds - Note: This TSB-M was superseded by TSB-M-79(3.1)I dated August 31, 1995. Therefore, TSB-M-79(3)I should no longer be relied upon.
 
TSB-M-79(2)I New York City Earnings Tax On Nonresidents - Limited Partners Taxability of Self-Employment Income Which Has Been Excluded From The Definition of Self-Employment Income Under a Federal Provision.
 
TSB-M-79(1.1)I 1979 Legislation - Parent's and Student's Savings Plan - (PASS) - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79-(1)I dated March 26, 1979.
 
TSB-M-79(1)I 1979 Legislation - Parent's and Student's Savings Plan - (PASS) - Note: This TSB-M was superseded by TSB-M-79(1.1)I dated August 31, 1995. Therefore, TSB-M-79(1)I should no longer be relied upon.
 

1978
 

Select a Different Year
TSB-M-78(24)I 1978 Legislation - Clarifying the Meaning of Catalysts With Respect to Credit for New York State Sales Tax Paid on Catalysts
 
TSB-M-78(23)I 1978 Legislation - Definition of Resident
 
TSB-M-78(22)I 1978 Legislation - New York City Tax Rates Continue At Current Increased Rates for Residents and Nonresidents
 
TSB-M-78(21)I Opinion of Counsel - Proper Amount Allowable as a Resident Credit Under New York State Law
 
TSB-M-78(20)I Modifications for Personal Income Tax and Minimum Income Tax Purposes in Respect to Capital Gain Due to Changes Contained in the Federal Revenue Act of 1978.
 
TSB-M-78(19.1)I Multi-Line Salesmen - Unincorporated Business Tax - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(19)I dated November 27, 1978.
 
TSB-M-78(19)I Multi-Line Salesmen - Unincorporated Business Tax  - Note: This TSB-M was superseded by TSB-M-78(19.1)I dated May 9, 1996. Therefore, TSB-M-78(19)I should no longer be relied upon.
 
TSB-M-78(18)I Opinion of Attorney General - Taxability of the Members of the Seneca Nation of Indians Who Reside and Work in the City of Salamanca, New York
 
TSB-M-78(17)I 1978 Legislation - Separate Tax on Lump Sum Distributions
 
TSB-M-78(16)I Renters Interest In and Personal Liability for Real Property Tax
 
TSB-M-78(15)I 1978 Legislation - Modification for 10% of Long-term Capital Gains of Estates and Trusts
 
TSB-M-78(14.1)I Maximum Tax - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(14)I, Rev. dated June 22, 1980.
 
TSB-M-78(14)I, Rev. Maximum Tax - Note: This TSB-M was superseded by TSB-M-78(14.1)I dated May 9, 1996. Therefore, TSB-M-78(14)I, Rev. should no longer be relied upon.
 
TSB-M-78(13)I Secrecy Provisions Regarding Cooperation With the Department of Social Services and Department of Labor
 
TSB-M-78(12)I 1978 Legislation - Modification of the Salary Deduction for the Federal New Jobs Credit
 
TSB-M-78(11)I 1978 Legislation - Exemption
 
TSB-M-78(10)I 1978 Legislation - Standard Deduction
 
TSB-M-78(9)I 1978 Legislation - Tax Rates
 
TSB-M-78(8)I 1978 Legislation - Minimum Income Tax
 
TSB-M-78(7)I 1978 Legislation - Repeal of Modification for Allocable Expenses
 
TSB-M-78(6)I 1978 Legislation - Household Credit
 
TSB-M-78(5.1)I 1978 Legislation - Real Property Tax Circuit Breaker Credit - Notice of Obsolescence
 
TSB-M-78(5)I, Rev. 1978 Legislation - Real Property Tax Circuit Breaker Credit - Note: The information contained in this TSB-M is only valid for tax years 1978 - 1980.
 
TSB-M-78(4.1)I 1978 Legislation - Parent's and Student's Savings Plan and Tuition Expenses - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(4)I dated June 2, 1978.
 
TSB-M-78(4)I 1978 Legislation - Parent's and Student's Savings Plan and Tuition Expenses - Note: This TSB-M was superseded by TSB-M-78(4.1)I dated June 19, 1995. Therefore, TSB-M-78(4)I should no longer be relied upon.
 
TSB-M-78(3.1)I 1978 Legislation - Stock Transfer Tax Credit -  Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78-(3)I, Rev. dated September 26, 1978.
 
TSB-M-78(3)I, Rev. 1978 Legislation - Stock Transfer Tax Credit - Note: This TSB-M was superseded by TSB-M-78(3.1)I dated June 19, 1995. Therefore, TSB-M-78(3)I, Rev. should no longer be relied upon.
 
TSB-M-78(2)I Opinion of Special Counsel - Withholding of New York State Tax on Pensions & Annuities
 
TSB-M-78(1)I 1978 Legislation - Investment Credit - Phase Out of Unincorporated Business Tax
 

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