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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.

Number

Petitioner

   

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: April 29, 2015