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2008 |
2006 |
2005 | 2004 | 2003 | 2002 |
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1993 |
1992
1991 | 1990 | 1989
| 1988 | 1987
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1986 | 1985 | 1984 | 1983 | 1981
| 1980
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| Number |
Title |
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2008
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TSB-M-08(6)I, (11)C,
(6)M, (4)R, (10)S
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Voluntary Disclosure and Compliance
Program |
TSB-M-08(10)C, (5)I,
(5)M, (3)R, (8)S
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Changes in Procedures for Obtaining
Guidance from the Tax Department |
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2006
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Select a Different Year |
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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)
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2005
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Select a Different Year |
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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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Select a Different Year |
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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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Select a Different Year |
TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R
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Legislative Amendment Relating to the Abatement of Interest Attributable to
Misappropriated Payments
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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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Select a Different Year |
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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
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TSB-M-02(1)I, (1)C, (1)S,
(1)M
|
Summary of Legislative Changes Enacted in
2001 |
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1997
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Select a Different Year |
TSB-M-97(10)C, (5)I,
(9)M, (3)R, (13)S
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Taxpayer Bill of Rights Act of 1997 |
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1996
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Select a Different Year |
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TSB-M-96(4)R |
Detailed Information on the Repeal of the
Real Property Transfer Gains Tax (Article 31-B of the Tax Law)
|
|
TSB-M-96(3.1)R |
This memorandum replaces TSB-M-96(3)-R,
issued July 16, 1996, which should be destroyed. Some copies include an
incorrect telephone number. Repeal of the Real Property Transfer Gains Tax
(Article 31-B of the Tax Law) - Note: This TSB-M supersedes
TSB-M-96(3)R dated July, 16, 1996.
|
|
TSB-M-96(3)R |
Repeal of the Real Property Transfer Gains
Tax (Article 31-B of the Tax Law) - Note: This TSB-M was superseded by
TSB-M-96(3.1)R dated July 25, 1996. Therefore, TSB-M-96(3)R should no longer
be relied upon.
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TSB-M-96(1)R |
Recent Topics of Interest
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|
1995
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Select a Different Year |
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TSB-M-95(8.1)R |
TP-584 Filing Requirements, Notice of
Obsolescence - Note: This TSB-M supersedes
TSB-M-95(8)R dated January 8, 1996.
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TSB-M-95(8)R |
TP-584 Filing Requirements -
Note: This TSB-M was superseded by TSB-M-95(8.1)R dated
February 14, 1997. Therefore TSB-M-95(8)R should no longer be relied upon
for transfers occurring on or after June 15, 1996.
|
|
TSB-M-95(7)R |
Taxability of Exchange of Shares Allocated
to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in
the Same Cooperative
|
|
TSB-M-95(6.1)R |
Filing Procedures For Real Estate Transfer
Tax and Real Property Transfer Gains Tax, Notice of Obsolescence
|
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TSB-M-95(6)R |
Filing Procedures For Real Estate Transfer
Tax and Real Property Transfer Gains Tax
|
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TSB-M-95(5)R |
1995 Amendments to the Real Property
Transfer Gains Tax and the Real Estate Transfer Tax
|
|
TSB-M-95(2)R |
Gains Tax Filing Procedures for Transfers
Pursuant to Cooperative and Condominium Plans
|
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1994
|
Select a Different Year |
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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
|
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TSB-M-94(4.1)R |
1996 Amendments to the Real Estate Transfer
Tax Related to Real Estate Investment Trusts
|
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TSB-M-94(4)R |
1994 Amendments to the Real Property
Transfer Gains Tax and the Real Estate Transfer Tax
|
|
TSB-M-94(3.1)R |
1995 Amendments to the Builders' Exemption
|
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TSB-M-94(3)R |
1994 Amendments to the Real Property
Transfer Gains Tax and the Real Estate Transfer Tax
|
|
TSB-M-94(2)R |
Safe Harbor Estimates for Transfers
Pursuant to Cooperative and Condominium Plans
|
|
TSB-M-94(1)R |
Real Property Transfer Gains Tax, Real
Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and
Addresses
|
|
1993
|
Select a Different Year |
|
TSB-M-93(5.1)R |
Real Property Transfer Gains Tax, Real
Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and
Addresses Notice of Obsolescence - Note - This TSB-M supersedes
TSB-M-93(5)R dated October 12, 1993. See TSB-M-94(1)R for telephone
numbers and mailing addresses.
|
|
TSB-M-93(5)R |
Real Property Transfer Gains Tax, Real
Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and
Addresses - Note -
This TSB-M was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore,
TSB-M-93(5)R should no longer be relied upon.
|
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)R |
1993 Amendments to the Real Property
Transfer Gains Tax
|
|
1992
|
Select a Different Year |
|
TSB-M-92(3)R |
1992 Amendments to the Real Property
Transfer Gains Tax and the Real Estate Transfer Tax
|
|
TSB-M-92(2.1)R |
Real Property Transfer Gains Tax Transferee
Liability Relief Provisions Made Permanent
|
|
TSB-M-92(2)R |
1992 Amendments to the Real Property
Transfer Gains Tax
|
|
TSB-M-92(1)R |
1992 Amendments to the Real Property
Transfer Gains Tax
|
|
1991
|
Select a Different Year |
|
TSB-M-91(3.1)R |
TP-584 Filing Requirements - Notice of
Obsolescence
|
|
TSB-M-91(3)R |
TP-584 Filing Requirements
|
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
|
Select a Different Year |
|
TSB-M-90(3)R |
1990 Amendments to the Real Estate Transfer
Tax and the Real Property Transfer Gains Tax
|
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
|
Select a Different Year |
|
TSB-M-89(7.1)R |
Taxability of Exchange of Shares Allocated
to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in
the Same Cooperative - Notice of Obsolescence
|
|
TSB-M-89(7)R |
Taxability of Exchange of Shares Allocated
to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in
the Same Cooperative
|
|
TSB-M-89(5.1)R
|
Real Property Transfer Gains Tax and Real
Estate Transfer Tax Telephone Numbers and Addresses - Notice of
Obsolescence - Note - This TSB-M supersedes TSB-M-89(5)R dated August 16,
1989. See TSB-M-94(1)R for telephone numbers and mailing addresses.
|
|
TSB-M-89(5)R
|
Real Property Transfer Gains Tax and Real
Estate Transfer Tax Telephone Numbers and Addresses - Note:
This TSB-M was superseded by TSB-M-93(5)R dated October 12, 1993, which
was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-89(5)R
and TSB-M-93(5)R should no longer be relied upon.
|
|
TSB-M-89(4.1)R |
New Filing Procedures For Real Estate
Transfer Tax and Real Property Transfer Gains Tax - Notice of
Obsolescence
|
|
TSB-M-89(4)R |
New Filing Procedures For Real Estate
Transfer Tax and Real Property Transfer Gains Tax |
|
TSB-M-89(2.1)R |
1989 Amendments to the Real Property
Transfer Gains Tax
|
|
TSB-M-89(2)R |
1989 Amendments to the Real Property
Transfer Gains Tax
|
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
|
Select a Different Year |
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
|
Select a Different Year |
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
|
|
1986
|
Select a Different Year |
|
TSB-M-86(5.1)R |
New Gains Tax Filing Procedures For
Transfers Pursuant to Cooperative And Condominium Plans - Notice of
Obsolescence - Note: This TSB-M supersedes TSB-M-86(5)R dated June
23, 1986.
|
|
TSB-M-86(5)R |
New Gains Tax Filing Procedures for Transfers Pursuant to Cooperative and
Condominium Plans -
Note: This TSB-M was superseded by TSB-M-86(5.1)R dated August 10, 1995.
Therefore TSB-M-86(5)R should no longer be relied upon.
|
|
TSB-M-86(4)R |
Summary of Opinion Letters With Regard to the Real Property Transfer Gains
Tax
|
|
TSB-M-86(3.1)R |
Safe Harbor Estimates for Transfers Pursuant to Condominium and Cooperative
Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(3)R
dated May 1, 1986.
|
|
TSB-M-86(3)R |
Safe Harbor Estimate for Transfers Pursuant to Condominium and Cooperative
Plans - Note: This TSB-M was superseded by TSB-M-86(3.1)R dated August 3,
1995. Therefore TSB-M-86(3)R should no longer be relied upon.
|
|
TSB-M-86(2.1)R |
New Gains Tax Filing Procedures For Transfers Pursuant to Cooperative and
Condominium Plans - Notice of Obsolescence - Note: This TSB-M supersedes
TSB-M-86(2)R dated April 1, 1986.
|
|
TSB-M-86(2)R |
New Gains Tax - Filing Procedures for Transferors Pursuant to Cooperative
and Condominium Plans -
Note: This TSB-M was superseded by TSB-M-86(2.1)R dated August 10,
1995. Therefore TSB-M-86(2)R should no longer be relied upon.
|
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
|
|
1985
|
Select a Different Year |
|
TSB-M-85(3.1)R |
Penalty Imposition and Date of Payment of Gains Tax - Notice of Obsolescence
- Note - This TSB-M supersedes TSB-M-85(3)R dated June 26, 1985.
|
|
TSB-M-85(3)R |
Date of Payment of Gains Tax and of Penalty Imposition - Note - This
TSB-M was superseded by TSB-M-85(3.1)R dated August 3, 1995. Therefore
TSB-M-85(3)R should no longer be relied upon.
|
|
TSB-M-85(2)R |
Summary of Opinion Letters With Regard to the Real Property Transfer Gains
Tax
|
TSB-M-85(3)C, (1)E,
(4)I, (1)R, (3)S
|
Interest Rates on Late Payments, Assessments and Refunds of Tax
|
|
1984
|
Select a Different Year |
|
TSB-M-84(3.1)R |
Real Property Transfer Gains Tax - Summary of 1984 Amendments
|
TSB-M-84(6)C, (2)E,
(4)I, (2)R, (6)S
|
Interest Rates on Late Payments, Assessments and Refunds of Tax
|
|
1983
|
Select a Different Year |
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(2)R |
Computation of Consideration and Original Purchase Price for Condominium or
Cooperative Projects
|
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
|
|
1981
|
Select a Different Year |
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
|
Interest Rates on Late Payments, Assessments and Refunds of Tax
|
|
TSB-M-81(10)C,
(10)E, (10)I, (10)M, (10)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax
|
|
1980
|
Select a Different Year |
|
TSB-M-80(3)C, (3)I, (3)M,
(3)S |
Advisory Opinions of the State Tax Commission
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