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Stock transfer tax advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

NumberPetitioner
   
2006  
TSB-A-06(3)M Sebastian Gheith, Esq.
1998  
TSB-A-98(2)R, (12)C, (2)M Central Hudson Gas & Electric Corporation
1997  
TSB-A-97(9)R, (2)M Consolidated Edison Company of New York, Inc.
1996  
TSB-A-96(2)M NYNEX Corporation
1981  
TSB-A-81(3)M A.J. Armstrong Co., Inc.

Other information
Updated: June 12, 2015