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Corporation 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.

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

2014201320122011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 20022001 | 20001999199819971996
1995 | 19941993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980 | 1979 | 1978
 

Number

Title

   

2014
 

Select a Different Year
TSB-M-14(5)C, (7)I, (17)S Tax Department Policy on Transactions Using Convertible Virtual Currency New Posting
TSB-M-14(4)C Supplemental Summary of Corporation Tax Legislation Enacted in 2013New Posting
TSB-M-14(3)C, (5)I

Small Business Subtraction ModificationNew Posting 
  

TSB-M-14(2)C
 

Summary of Budget Bill  Corporation Tax Changes Enacted in 2013 -Effective for Tax Years After 2013
 

TSB-M-14(1)C, (1)I, (2)S
 

New York State Business Incubator and Innovation Hot Spot Support Act
 

2013
 

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TSB-M-13(10)C, (9)I Extension and Expansion of the New York Youth Works Tax Credit Program
TSB-M-13(9)C, (8)I
 

Hire a Veteran Credit

TSB-M-13(8)C, (7)I
 

Minimum Wage Reimbursement Credit 
 

TSB-M-13(7)C, (6)I, (11)M, (1)MCTMT, (7)S
 

SUNY Tax-Free Areas to Revitalize and Transform Upstate New York Program (START-UP NY program) 
 

TSB-M-13(6)C
 

 Summary of Budget Bill Corporation Tax Changes Enacted in 2013 - Effective for Tax Years 2013 and After
 

TSB-M-13(5)C, (3)I

Credit for Alternative Fuel Vehicle Refueling Property and Electric Vehicle Recharging Property
 

TSB-M-13(4)C, (2)I

Amendments to the Rehabilitation of Historic Properties Credit
 

TSB-M-13(3)C
 

Amendments to the Franchise Tax Regulations Regarding Combined Reports
 

TSB-M-13(2)C
 

Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2012
 

TSB-M-13(1)C
 

Article 9-A Tax Rates for Eligible Qualified New York Manufacturers 
 

2012
 

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TSB-M-12(9)C, (8)I
 

Clarification of Qualifications for Qualified Emerging Technology Company (QETC) Tax Credits ; See also: New information concerning qualified emerging technology company (QETC) tax credits
 

TSB-M-12(8)C, (7)I
 

Beer Production Credit 
 

TSB-M-12(7)C
 

Summary of Budget Bill Corporation Tax Changes Enacted in 2012 
 

TSB-M-12(6)C
 
Treatment of Deductible Reimbursement Payments to Insurance Corporations
 
TSB-M-12(5)C, (4)I 

Legislative Amendments to the New York Youth Works Tax Credit Program
 

TSB-M-12(4)C
 

Filing Requirements and the Calculation of Tax for Unauthorized Insurance Corporations
 

TSB-M-12(3)C
 

Summary of Corporation Tax Changes Enacted in Extraordinary Legislative Session
 

TSB-M-12(2)C, (2)I, (2)S
 

New Information Regarding Due Dates and Other Requirements for Filing Information Returns Relating to Credit Card and Debit Card Payments
 

TSB-M-12(1)C (1)I
 

Credit for Taxicabs and Livery Service Vehicles Accessible to Persons with Disabilities
 

2011
 

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TSB-M-11(11)C
 
Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2011
 
TSB-M-11(10)C, (10)I, (11)M, (3)MCTMT, (4)R, (15)S
 

20-Year Statute of Limitations to Collect Tax Liabilities
 

TSB-M-11(9)C, (9)I, (10)M, (2)MCTMT, (2)R, (14)S
 

Changes to the Offer In Compromise Program
 

TSB-M-11(8)C, (8)I, (7)M, (1)MCTMT, (1)R, (12)S
 

The Marriage Equality Act
 

TSB-M-11(7)C (7)I
 

Changes to Article 33-A, Tax on Independently Procured Insurance
 

TSB-M-11(6)C
 
Summary of Budget Bill Corporation Tax Changes Enacted in 2011
 
TSB-M-11(5)C, (5)I
 
Extension of Tax Shelter Disclosure and Penalty Provisions 
 
TSB-M-11(4)C, (4)I
 
Change to the due date for Form IT-204-LL, Partnership, Limited Liability Company, and Limited Liability Partnership Filing Fee Payment Form 
 
TSB-M-11(3)C
 
Change in Procedure for Requesting Discretionary Adjustments to the Method of Allocation
 
TSB-M-11(2)C, (3)I, (4)S
 
Continuing Eligibility for Empire Zone Tax Benefits
 
TSB-M-11(1)C
 
Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2010 
 

2010
 

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TSB-M-10(9)C, (15)I
 
New York State Tax Treatment of Refunds of the Qualified Empire Zone Enterprise (QEZE) Credit for Real Property Taxes 
 
TSB-M-10(8)C, (14)I
 
Amendments to the Rehabilitation of Historic Properties Credit and the Historic Homeownership Rehabilitation Credit
 
TSB-M-10(7)C
 
Summary of Budget Bill Corporation Tax Changes Enacted in 2010 
 
TSB-M-10(6)C, (12)I, (19)S
 
Legislative Changes to the Empire Zones Program
 
TSB-M-10(5)C, (11)I
 
Temporary Deferral of Certain Tax Credits
 
TSB-M-10(4)C
 
Article 32 - Franchise Tax on Banking Corporations
 
TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S
 
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-10(2)C, (3)I
 
The Rehabilitation of Historic Properties Credit and the Historic Homeownership Rehabilitation Credit
 
TSB-M-10(1)C
 
Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2009
 

2009
 

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TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S
 
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program
TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S
 
Penalty and Interest Discount Program (PAID)
 
TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S
 
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
 
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S
 
Tax Preparer Registration Program
 
TSB-M-09(10)C Summary of Budget Bill Corporation Tax Changes Enacted in 2009
 
TSB-M-09(9)C Tax Treatment of Overcapitalized Captive Insurance Companies
 
TSB-M-09(8)C Public Safety Communications Surcharge
 
TSB-M-09(7)C For-Profit Health Maintenance Organizations Are Now Subject to the Franchise Tax on Insurance Corporations under Article 33
 
TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S
 
Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
 
TSB-M-09(5)C, (4)I Legislative Changes to the Empire Zones Program
 
TSB-M-09(4)C Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2008
 
TSB-M-09(3)C, (1)I Amendments to the Investment Tax Credit for the Financial Services Industry and the Empire Zone Investment Tax Credit for the Financial Services Industry
 
TSB-M-09(2)C Resale Certificates for Certain Telecommunications Purchases
 
TSB-M-09(1)C Tax Treatment of Real Estate Investment Trusts (REITs) and Regulated Investment Companies (RICs)
 

2008
 

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TSB-M-08(13)C, (8)I Revisions to Brownfield Cleanup and Remediation Program
 
TSB-M-08(12)C Summary of Corporation Tax Legislative Changes Enacted in 2008
 
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(8)C Federal Economic Stimulus Act of 2008 - Effect on Corporate Franchise Taxes
 
TSB-M-08(7)C Amendments to Article 32 Concerning Doing Business in New York State, Allocation, and Requirements to File a Combined Return
 
TSB-M-08(6)C Computation of the MTA Surcharge for Corporations Engaged in the Business of Broadcasting
 
TSB-M-08(5)C, (1)I Clean Heating Fuel Credit
 
TSB-M-08(4.1)C, (2,1)S Revised Information Regarding the Telecommunications Excise Tax Based on the Federal Internet Tax Freedom Act
Amendments Act of 2007
 
TSB-M-08(4)C, (2)S The Federal Internet Tax Freedom Act Amendments Act of 2007 and its Effect on the New York Sales Tax and Telecommunications Excise Tax
 
TSB-M-08(3)C Treatment of the Sale of Subsidiary Stock when a Subsidiary is Included in a Combined Report
 
TSB-M-08(2)C Combined Reporting for General Business Corporations (including Real Estate Investment Trusts and Regulated Investment Companies) and Insurance Corporations.  Note: This TSB-M supersedes TSB-M-07(6)C dated June 25, 2007.
 
TSB-M-08(1)C
 
Summary of Corporation Tax Legislative Changes Enacted in 2007 and Expiring Tax Law Provisions

2007
 

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TSB-M-07(8)C
 
Tax Law, Article 32, Section 1455-B.1 (MTA Surcharge) Interpretation Change
TSB-M-07(7)C, (6)I
 
Extension of Tax Shelter Provisions
TSB-M-07(6)C Combined Reporting for General Business Corporations.  Note: This TSB-M was superseded by TSB-M-08(2)C dated March 3, 2008. Therefore, TSB-M-07(6)C should no longer be relied upon.
 
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)C Summary of Corporation Tax Legislative Changes Enacted in 2006   
 
TSB-M-07(2)C, (1)I Amendments to the Business Corporation Franchise Tax Regulations Relating to the Taxation of Corporate Partners    
 
TSB-M-07(1)C Additional Supplement to the Disclosure of Certain Transactions and Related Information Regarding Tax Shelters   
 

2006
 

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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(6)C New York State Tax Treatment of Employee Trusts for Purposes of the Unrelated Business Income Tax  
 
TSB-M-06(5)C Certain Domestic Business Corporations Exempt from the Article 9-A Fixed Dollar Minimum Tax  
 
TSB-M-06(4)C, (6)I Home Heating System Credit and the Clean Heating Fuel Credit 
 
TSB-M-06(3)C Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2005
 
TSB-M-06(2)C Transfer of certified capital company (CAPCO) credits for Article 33 (Insurance Corporations)
 
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.
 

2005
 

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TSB-M-05(3)C Summary of Corporation 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(1)C,(1)I,(1)S,(1)M Alternative Methods of Signing for Tax Return Preparers
 

2004
 

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TSB-M-04(4)C Summary of Corporation Tax Legislative Changes Enacted in 2004
 
TSB-M-04(3)C Whether a Banking Corporation Subject to Tax Under Article 32 of the Tax Law is Entitled to Deduct 22 â½% of the Interest Earned on Government Obligations It Holds as Inventory or It Holds in its Trading Accounts
 
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(1)C Amendments to the Business Corporation Franchise Tax Regulations Relating to Foreign Corporations and Trade Shows
 

2003
 

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TSB-M-03(9)C Summary of Insurance Corporation Tax Legislative Changes Enacted in 2003
 
TSB-M-03(8)C Supplemental Summary of Corporation Tax Legislative Changes Enacted in 2003
 
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(5)C Summary of Corporation Tax Legislative Changes Enacted in 2003
 
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(3.1)C Correction to TSB-M-03(3)C, New Deduction Under Article 33 of the Tax Law for Certain Reinsurance Premiums, and Limited Opportunity for Refund of Tax Paid on These Premiums
 
TSB-M-03(3)C New Deduction Under Article 33 of the Tax Law for Certain Reinsurance Premiums, and Limited Opportunity for Refund of Tax Paid on These Premiums
 
TSB-M-03(2)C, (1)I Supplemental Summary of Corporation Tax and Personal Income Tax Legislative Changes Enacted in 2002
 
TSB-M-03(1)C Whether a Corporation Acquired Under Section 338 of the Internal Revenue Code is Treated as a "New Business" for the Purposes of Claiming a Refundable Investment Tax Credit
 

2002
 

Select a Different Year
TSB-M-02(9)C Exemption for Federal Long-Term Care Insurance Premiums, Effective Retroactively to September 19,2000
 
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(7)C, (9)S, (7)M (3)R
 
Nonprofit Property/Casualty Insurance Companies
TSB-M-02(6)C, (8)S, (10)I
 
Amendments Relating to the Alternative Fuels Credits and Exemption
TSB-M-02(5)C Summary of Corporation Tax Legislative Changes Enacted in 2002
 
TSB-M-02(4)C, (6)S Amendments Affecting the Application of the Sales and Use Tax and Excise Tax Imposed on Mobile Telecommunications Service
 
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(2)C Federal Job Creation and Worker Assistance Act of 2002
 
TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

2001
 

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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 9-A, 22, 32 and 33)
 

2000
 

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TSB-M-00(6)C, (6)I Transportation Improvement Contribution Credit (Articles 9, 9-A, 22, 32, and 33)
 
TSB-M-00(5)C Summary of Corporation Tax Legislative Changes Taking Effect in 2001 and After
 
TSB-M-00(4)C Utility and TTD corporations now subject to tax under Article 9-A or 32 of the Tax Law
 
TSB-M-00(3)C Amendments to the Business Corporation Franchise Tax Regulations Relating to the Receipts Factor of the Business Allocation Percentage
 
TSB-M-00(2)C Summary of 2000 Corporation Tax Legislative Changes Taking Effect in 2000
 
TSB-M-00(1)C Amended Definition of Insurance Corporation (Article 33)
 

1999
 

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TSB-M-99(4)C 1999 Summary of Corporation Tax Legislative Changes Taking Effect in 2000 and After
 
TSB-M-99(3)C Summary of 1999 Corporation Tax Legislative Changes Taking Effect in 1999
 
TSB-M-99(2.1)C Qualified Emerging Technology Company Tax Credits (Article 9-A Taxpayers Only)
 
TSB-M-99(2)C Qualified Emerging Technology Company Tax Credits (Article 9-A Taxpayers Only)
 
TSB-M-99(1)C, (1)I New York Depreciation Deduction for Property Placed in Service Outside New York State in Tax Years 1985 - 1993
 

1998
 

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TSB-M-98(8)C, (6)I Tax Credits for the Financial Services Industry
 
TSB-M-98(7)C 1998 Summary of Corporation Tax Legislative Changes
 
TSB-M-98(6)C, (11)S, (4)I
 
Alternative Fuels Credit
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
 
TSB-M-98(2)C Summary TSB-M - Additional 1997 Corporation Tax Legislative Changes
 
TSB-M-98(1)C Important Notice - Combined Filing Thirty-Day Rule Eliminated
 

1997
 

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TSB-M-97(10)C, (5)I, (9)M, (3)R,(13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(9)C Summary TSB-M - Corporation Tax Legislative Changes Affecting the 1997 Tax Year
 
TSB-M-97(8)C Railroad and Trucking Corporations Subject to Tax under Article 9, 9-A or 32 of the Tax Law
 
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(6)C Important Notice: Attention Shareholders of S Corps
 
TSB-M-97(5)C, (1)I A Credit For Rehabilitation Of Historic Barns
 
TSB-M-97(4)C Combined Filing for New York "S" Corporations
 
TSB-M-97(3)C Important Notice: Changes to Form CT-189 for Gas Customers using Direct Pay Permits
 
TSB-M-97(2)C, (2)S Lower Manhattan Electricity Rebates
 
TSB-M-97(1.1)C, (1.1)S Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M supersedes TSB-M-97(1)C dated January 24, 1997.
 
TSB-M-97(1)C, (1)S Important Notice: Internet Access Charges Not Subject to Sales Tax and Telecommunications Excise Tax - Note: This TSB-M was superseded by TSB-M-97(1.1)C dated November 15, 1999. Therefore, TSB-M-97(1)C should no longer be relied upon.
 

1996
 

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TSB-M-96(5.1)C Conditions for Issuing Exemption Certificates and Direct Pay Permits under Article 9, Section 189 - Note: This TSB-M supersedes TSB-M-96(5)C dated November 27, 1996.
 
TSB-M-96(5)C Conditions For Issuing Exemption Certificates And Direct Pay Permits Under Article 9, Section 189 - Note: This TSB-M was superseded by TSB-M-96(5.1)C dated November 27, 1996. Therefore, TSB-M-96(5)C should no longer be relied upon.
 
TSB-M-96(2)I, (4)C, (12)M, (9)S
 
Important Notice: New York State Tax Amnesty
TSB-M-96(3)C, (10)S Counsel Opinion - October 3, 1996
 
TSB-M-96(2)C Corporate Dissolution
 
TSB-M-96(1)C Important Notice: Summary of 1996 Corporation Tax Law Changes
 

1995
 

Select a Different Year
TSB-M-95(3)C 1995 Legislation Affecting Telephone and Telegraph Businesses and Other Providers of Telecommunication Services
 
TSB-M-95(2)C Attribution of Noninterest Deductions
 
TSB-M-95(1)C Important Notice:  Summary of 1995 Corporation Tax Law Changes
 

1994
 

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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
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(5)C Computation of Minimum Taxable Income and Minimum Tax Credit
 
TSB-M-94(4)C, (7)I Refundable Special Additional Mortgage Recording Tax
 
TSB-M-94(3)C State Tax Surcharge, Articles 9, 9-A, 13, 32 and 33
 
TSB-M-94(2)C Important Notice:  Summary of 1994 Corporation Tax Law Changes
 
TSB-M-94(1)C 1993 Amendments Affecting the Tax Law
 

1993
 

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TSB-M-93(6)C 1993 Corporation Tax Law Changes
 
TSB-M-93(5)C Extension of State Tax Surcharge:  Articles 9, 9-A, 13, 32 and 33
 
TSB-M-93(4)C Extension of Metropolitan Business Tax (MTA) Surcharge:   Articles 9, 9-A, 13, 32 and 33
 
TSB-M-93(3)C Calculation of Total Business and Investment Capital - Article 33
 
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)C 1992 Amendments Affecting the Tax Law
 

1992
 

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TSB-M-92(3)C Extension of Tax Surcharge Articles 9, 9-A, 13, 32 and 33
 
TSB-M-92(2)C Extension of Metropolitan Business Tax (MTA) Surcharge Articles 9, 9-A, 32 and 33
 
TSB-M-92(1)C 1991 Amendments to Tax Law
 

1991
 

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TSB-M-91(5)C Tax on Importation of Gas Services Article 9 Section 189
 
TSB-M-91(4)C Revisions to New York State's Treatment of Elections Under Section 338(h)(10) of the Internal Revenue Code
 
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(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)C 1990 Amendments to Tax Laws
 

1990
 

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TSB-M-90(15)C Extension of Metropolitan Business Tax Surcharge Articles 9, 9A, 32 and 33
 
TSB-M-90(14)C Question as to Whether Bonds of Particular New State Public Authorities or the Interest on Such Bonds is Exempt From New State Corporate Franchise Taxation
 
TSB-M-90(13)C Computation of Minimum Taxable Income  Base and Minimum  Tax Credit
 
TSB-M-90(12)C, (7)M 1990 Legislation - Article 13-A Tax on Petroleum Businesses
 
TSB-M-90(11)C, (7)I 1990 Legislation - Franchise Tax on New York S Corporations
 
TSB-M-90(10)C Reporting Changes in Federal Taxable Income
 
TSB-M-90(9)C 1990 Legislation - Direct Writings Tax
 
TSB-M-90(8)C 1990 Legislation - 15% and 10% Tax Surcharge on Banking Corporations
 
TSB-M-90(7)C Amendments to Tax Surcharge Article 33
 
TSB-M-90(6)C 1990 Legislation - Tax Surcharge on Article 9 Corporations
 
TSB-M-90(5)C 1990 Legislation - Tax Surcharge on Article 9A and 13  Corporations
 
TSB-M-90(4)C Amendments to Article 9-A Regulations Concerning Investment Capital and Investment Income
 
TSB-M-90(3)C 1989 Legislation - Issuer's Allocation Percentage
 
TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)R, (2.3)M, (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)R, (2.2)M, (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)M, (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)C 1989 Amendments to the Tax Law
 

1989
 

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TSB-M-89(17)C, (10)I 1989 Legislation -  Mergers and Acquisitions
 
TSB-M-89(16)C Opinion of Counsel Household Movers
 
TSB-M-89(8)I, (15)C Interest Payment Periods for Underpayments and Overpayments of Tax
 
TSB-M-89(14)C 50% Dividend Deduction to Conform with Federal Holding Periods
 
TSB-M-89(13)C 1989 Legislation - New York State Net Operating Losses
 
TSB-M-89(12)C Definition of Corporation
 
TSB-M-89(11)C,(5)I Filing Fee for Electing New York S Corporations
 
TSB-M-89(10)C Taxability of Aviation Corporations under Article 9-A
 
TSB-M-89(9)C 1989 Legislation -  Telephone and Telegraph Corporations
 
TSB-M-89(8)C Fixed Dollar Minimum Tax, Annual Maintenance Fee, and Alternative Minimum Tax
 
TSB-M-89(7)C 1989 Legislation -  Repeal of 85/25 Allocation Elections
 
TSB-M-89(6)C Rev. 1989 Legislation - 2 1/2% Tax Surcharge on Banking Corporations - Note: This TSB-M supersedes TSB-M-89(6)C dated June 20, 1989.
 
TSB-M-89(5)C Rev Amendments to Article 33 - Franchise Taxes on Insurance Corporations
 
TSB-M-89(4)C Order of Application of Tax Credits
 
TSB-M-89(3)C Columbian Mutual Life Insurance Company Tax Appeals Tribunal Decision
 
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)C 1988 Amendments to the Tax Law
 

1988
 

Select a Different Year
TSB-M-88(9)C Allocation of Receipts from services provided to a Regulated Investment Company (Mutual Fund) and Similar Investment Companies
 
TSB-M-88(8)C Filing requirements of foreign omnibus and taxicab corporations making infrequent trips into New York State
 
TSB-M-88(7)C 1988 Legislation Taxation of Cooperative Marketing Corporations
 
TSB-M-88(6)C Limitation of Eligible Business Facility Credit Articles 9-A, 32 and 33
 
TSB-M-88(5)C Direct and Indirect Attribution of Deductions Article 9-A
 
TSB-M-88(4)C Risk Retention Groups - Article 33
 
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)C 1987 Amendments to the Tax Law
 

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)C Tax on Minimum Taxable Income Base
 
TSB-M-87(20)C Business Tax Reform and Rate Reduction Act of 1987 Credits
 
TSB-M-87(19)C Business Tax Reform and Rate Reduction Act of 1987 Article 33 - Franchise Taxes on Insurance Corporations
 
TSB-M-87(18)C Business Tax Reform and Rate Reduction Act of 1987 Tax Rate and Base Changes
 
TSB-M-87(17)C Business Tax Reform and Rate Reduction Act of 1987 Article 32 - Franchise Tax on Banking Corporations
 
TSB-M-87(16)C Overview Business Tax Reform and Rate Reduction Act of 1987
 
TSB-M-87(15)C Rev Graduated Tax Rate for Small Businesses - Note: This TSB-M supersedes TSB-M-87(15)C dated October 14, 1987.
 
TSB-M-87(15)C Graduated Tax Rate for Small Businesses - Note: This TSB-M was superseded by TSB-M-87(15)C Rev. dated February 16, 1988. Therefore, TSB-M-87(15)C should no longer be relied upon.
 
TSB-M-87(14)C Rev Valuation of Property in the Business Allocation Percentage
 
TSB-M-87(13)C Filing Fee for "S" Corporations
 
TSB-M-87(12)C Opinion of Counsel Taxation of Nonresident Corporate Limited Partners
 
TSB-M-87(11)C Article 32 Franchise Tax on Banking Corporations
 
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(9)C Exemption for Title Holding Companies (THC) and Collective Investment Entities (CIE)
 
TSB-M-87(8)C Business Allocation Percentage Allocation Of Printing Receipt
 
TSB-M-87(7)C, (6)I Special Additional Mortgage Recording Tax Credit Disallowed on Certain Real Property
 
TSB-M-87(6)C Discretionary Adjustment To The Investment Allocation Percentage
 
TSB-M-87(5)C Investment Tax Credit for Computers and Computer-Related Equipment
 
TSB-M-87(4)C New York State Treatment of an Election Under Section (338)(h)(10) of the Internal Revenue Code
 
TSB-M-87(3)C New Form for Article 9-A Combined Filers Effective Immediately
 
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)C 1986 Changes to the Tax Law
 

1986
 

Select a Different Year
TSB-M-86(16)C Extension of Metropolitan Business Tax Surcharge Articles 9, 9-A, 32 and 33
 
TSB-M-86(15)C Effective Dates of Certificate of Incorporation and Certificate of Merger or Consolidation
 
TSB-M-86(14)C Registration of Article 13-A Petroleum Businesses
 
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 - Zone Designation
TSB-M-86(12)C Franchise Tax Exemption for Housing Development Fund Companies
 
TSB-M-86(11)C Omnibus Tax Equity and Enforcement Act of 1985 (1986 Amendments)
 
TSB-M-86(10)C Computation of the Issuer's Allocation Percentage by Banking Corporations Taxable Under Article 32 of the Tax Law
 
TSB-M-86(9)C Refundable Special Additional Mortgage Recording Tax Credit
 
TSB-M-86(8)C Recapture of 18 -Year and 19 -Year Real Property
 
TSB-M-86(7.1)C Determinations - Obligations of the United States, New York State and Political Subdivisions of New York State
 
TSB-M-86(7)C Deduction for Interest Income on Obligations of the United States, New York and Political Subdivisions of New York
 
TSB-M-86(6)C Investment Capital and Income - The Forbes Case
 
TSB-M-86(5)C Dissolution and Reinstatement of a Corporation Dissolved By Proclamation
 
TSB-M-86(4)C Allocation of Certain Royalty Receipts by the Motion Picture Industry
 
TSB-M-86(3)C New York State Treatment of a Section 338 Election
 
TSB-M-86(2)C, (2)E, (2)I, (1)M, (2)M, (2)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-86(1)C 1985 Changes to the Tax Law
 

1985
 

Select a Different Year
TSB-M-85(19)C Disc Export Credit
 
TSB-M-85(18.1)C Valuation of Real Property - Note: This TSB-M supersedes TSB-M-85(18)C dated November 1, 1985.
 
TSB-M-85(18)C Valuation of Cooperative Housing - Note: This TSB-M was superseded by TSB-M-85(18.1)C dated December 2, 1993. Therefore, TSB-M-85(18)C should no longer be relied upon.
 
TSB-M-85(17)C Amendment to License Fee and Organization Tax
 
TSB-M-85(16)C Chapter 298 of the Laws of 1985
 
TSB-M-85(15)C 50% of Interest Received on Loans to Finance ESOP Plans Not Deductible for Franchise Tax Purposes
 
TSB-M-85(14)C Worker Cooperatives
 
TSB-M-85(13)C 1985 Legislation Affecting Safe Harbor Lease Arrangements
 
TSB-M-85(12)C 1985 Legislation - Law Changes Pertaining to ACRS Property and New York State Depreciation Modifications
 
TSB-M-85(11)C Opinion of Counsel - Investment Tax Credit
 
TSB-M-85(10)C Chapter 29 of the Laws of 1985 - Amendment to Section 186-a. 2-a of the Tax Law regarding the treatment of Telephone and Telegraph Corporations - Note: This TSB-M supersedes TSB-M-83(15)C dated November 15, 1983.
 
TSB-M-85(9)C Chapter 29 of the Laws of 1985 - Changes to Sections 184 and 184-a of the Tax Law regarding Corporations principally engaged in a telephone or telegraph business
 
TSB-M-85(8)C Omnibus Tax Equity and Enforcement Act of 1985
 
TSB-M-85(7)C Chapter 29 of the Laws of 1985 - Tax Rate for Article 13-A to Remain the Same
 
TSB-M-85(6)C Chapters 802 and 803 - Life Insurance Company Guaranty Corporation Credit
 
TSB-M-85(5.1)C Amendments to Article 9-A, 13, 32 and 33 of the Tax Law regarding an automatic 6 month extension of time for filing an Annual Report or Return
 
TSB-M-85(5)C Amendments to Articles 9-A, 32 and 33 Regulations Concerning an Automatic Six-Month Extension of Time for Filing an Annual Report
 
TSB-M-85(4)C Computation of the Surcharge Retaliatory Tax Credit Chapter 999 of the Laws of 1984 - Article 33
 
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(2)C Extension of Metropolitan Business Tax Surcharge - Articles 9, 9A, 32 and 33 - Retaliatory Tax Credit
 
TSB-M-85(1)C 1984 Changes to the Tax Law
 

1984
 

Select a Different Year
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)C 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)C Taxation of S Corporations and Their Shareholders - 1983-1984 Legislation
 
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 Taxation of S Corporations and Their Shareholders - 1983-1984 Legislation
 
TSB-M-84(7)C, (1)E, (3)I, (1)R, (5)S
 
Tables for Computing Compound Interest
TSB-M-84(6)C, (2)E, (4)I, (2)R Interest Rates on Late Payments, Assessments and Refunds of Tax
 
TSB-M-84(5)C Foreign Corporations Included in Combined Reports - Minimum Tax Liability
 
TSB-M-84(4)C Amendments to the Article 9-A Regulations concerning Combined Reports
 
TSB-M-84(3)C Disclosure of Names of "Petroleum Businesses" Subject to Tax Under Article 13-A
 
TSB-M-84(2)C Taxability of Airlines under Section 184
 
TSB-M-84(1)C 1983 Amendments to the Tax Law
 

1983
 

Select a Different Year
TSB-M-83(30)C 1983 Legislation - Amendments to Articles 32 and 33 of the Tax Law regarding the Federal Accelerated Cost Recovery System (ACRS)
 
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(28)C 1983 Legislation - Foreign Professional Service Corporations (P.C.)
 
TSB-M-83(27)C 1983 Legislation - Savings Banks and Savings and Loan Associations Taxable under Article 32 of the Tax Law
 
TSB-M-83(25)C 1983 Legislation - Life of the Statutory Lien for Unpaid Corporate Taxes
 
TSB-M-83(24)C Deductibility of Interest Expense by Corporate Taxpayers
 
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(22.8)C Article 13-A - Disallowance of deduction for Federal Tax on Diesel Fuel
 
TSB-M-83(22.7)C Article 13-A-Exclusion for Aviation Fuel
 
TSB-M-83(22.6)C Exemption of Military Jet Fuel from Tax Imposed by Article 13-A
 
TSB-M-83(22.5)C Computation of Petroleum Subject to Tax Under Article 13-A
 
TSB-M-83(22.4)C Aviation Fuel - Computation of Petroleum Subject to Tax Under Article 13-A
 
TSB-M-83(22.3)C Vessels - Computation of Petroleum Subject to Tax Under Article  13-A
 
TSB-M-83(22.2)C Resale Certificates - Article 13-A
 
TSB-M-83(22.1)C 1984 Legislation - Amendments to Tax on Petroleum Businesses Under Article 13-A of the Tax Law
 
TSB-M-83(22)C 1983 Legislation - Tax on Petroleum Businesses under Article 13-A of the Tax Law
 
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(20)C Valuation of Films Produced by Broadcasters for Television Exhibition in Computing the Property Factor of the Business Allocation Percentage
 
TSB-M-83(19)C 1983 Legislation - Application of Tax Credits
 
TSB-M-83(18)C 1983 Legislation - Changes to the 2% Gross Receipts Tax On Certain Oil Companies (Sections 182 and 182-b of the Tax Law)
 
TSB-M-83(17)C 1983 Legislation - Amendments to Article 9-A Tax Law regarding the Federal Accelerated Cost Recovery System (ACRS)
 
TSB-M-83(16)C, (18)I 1983 Legislation - Penalty for Substantial Understatements of Tax
 
TSB-M-83(15)C 1983 Legislation - Allocation of Gross Earnings by Telephone and Telegraph Corporations Subject to Tax Under Section 186-a of the Tax Law - Note: This TSB-M was superseded by TSB-M-85(10)C dated May 16, 1985. Therefore, TSB-M-83(15)C should no longer be relied upon.
 
TSB-M-83(14)C 1983 Legislation - Amendments to Article 9-A, 32 and 33 Tax Law regarding Safe Harbor Leases
 
TSB-M-83(13)C 1983 Amendments to Tax Law Chapter 15 Laws of 1983 Article 33 - Insurance Corporations
 
TSB-M-83(12)C 1983 Amendments to Tax Law Chapter 15 Laws of 1983 Article 32 - Banking Corporations
 
TSB-M-83(11)C 1983 Legislation - Eligible Business Facility Credit - Articles 9A, 32 and 33
 
TSB-M-83(10)C 1983 Amendments to Tax Law Chapter 15 - Laws of 1983 Article 9-A and
Article 27
 
TSB-M-83(9)C Computation of the Alternative Minimum Tax Based on Interest or Dividends Paid or Credited to Depositors or Shareholders by Savings Banks and Savings and Loan Associations Issuing Net Worth Certificates under Title II of the "Garn-St. Germain Depository Institutions Act of 1982"
 
TSB-M-83(8)C, (1)E, (3), (4)I, (1)M, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-83(7)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Insurance Corporations - Article 33
 
TSB-M-83(6)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Banking Corporations - Article 32
 
TSB-M-83(5)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge - Article 9-A
 
TSB-M-83(4)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge Report of Gross Income/Gross Operating Income Article 9, Section 186-a
 
TSB-M-83(3)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge on Water Works, Gas, Electric or Steam Heating, Lighting or Power Corporations - Article 9 Section 186
 
TSB-M-83(2)C 1982 Legislation - Metropolitan Transportation Business Tax Surcharge Transportation and Transmission Corporations - Article 9 Sections 183 & 184
 
TSB-M-83(1)C 1982 Amendments to the Tax Law
 

1982
 

Select a Different Year
TSB-M-82(28)C Section 182-a of Article 9 (3/4 of 1% Tax on Oil Companies) Definition of An Oil Company-Policy Clarifications
 
TSB-M-82(27)C Applications for Three Month Extensions and Additional Extensions - Articles 9, 9A, 13, 32 and 33
 
TSB-M-82(26)C Disclosure of Names of Corporations Subject To Tax under Article 9, Section 182a.
 
TSB-M-82(25)C Computer Prepared Corporation Tax Reports
 
TSB-M-82(24)C 1982 Legislation - Reporting changes in retaliatory tax credits for Insurance Companies
 
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(22)C Opinion of Counsel - Deductibility of Federal Windfall Profits Tax Under
Article 9-A
 
TSB-M-82(21)C 1982 Legislation - Reporting Changes in Federal Taxable Income
 
TSB-M-82(20)C Classification of Capital and Income from Regulated Investment Companies (Money Market Funds and Mutual Funds)
 
TSB-M-82(19)C Tax on Subsidiary or Investment Capital
 
TSB-M-82(18)C 1982 Legislation - Amendments to the Research and Development Tax Credit
 
TSB-M-82(17)C 1982 Legislation - Amendments to the Investment Tax Credit
 
TSB-M-82(16)C 1982 Legislation - Uncoupling the Effects of the Federal Accelerated Cost Recovery System (ACRS) from the Computation of New York State Taxable Income
 
TSB-M-82(15)C 1982 Legislation - Safe Harbor Leases
 
TSB-M-82(14)C Disclosure of Names of Corporations Subject To Tax under Article 9, Section 182.
 
TSB-M-82(13)C 1981 Legislation - Franchise Tax on Transportation and Transmission Corporations Subject to Tax under Sections 183 and 184 of the Tax Law
 
TSB-M-82(12)C 1981 Legislation - Section 184 of the Tax Law
Allocation of Gross Earnings from Transportation Services by Corporations Principally Engaged in Aviation
 
TSB-M-82(11)C 1981 Legislation -  Section 184 of the Tax Law Allocation of Gross Earnings from Transportation and Transmission Services of Pipeline Corporations
 
TSB-M-82(10)C Chapter 484 of the Laws of 1981
 
TSB-M-82(9)C 1981 Legislation - Section 184 of the Tax Law - Allocation of Gross Earnings from Transportation Services of Corporations Principally Engaged in Trucking
 
TSB-M-82(8)C Tax on Dividends for Section 186 of Article 9
 
TSB-M-82(7)C 1981 Legislation - Change in the Tax Rates for Savings Banks and Savings and Loan Associations
 
TSB-M-82(6)C 1981 Legislation - Allocation of Gross Earnings by Telephone and Telegraph Corporations Subject to Tax Under Section 184 of the Tax Law
 
TSB-M-82(5)C, (5)S Department of Taxation and Finance Policy - Safe Harbor Lease Transactions
 
TSB-M-82(4)C 1981 Legislation - Net Capital Loss Carryback
 
TSB-M-82(3)C New Audit Policy - Business Allocation Percentage - Construction in Progress
 
TSB-M-82(2)C 1981 Legislation - Changes to Section 182 of the Tax Law (2% Tax on Certain Oil Companies)
 
TSB-M-82(1)C 1981 Amendments to the Tax Law
 

1981
 

Select a Different Year
TSB-M-81(20)C 1981 Legislation - Real Estate Investment Trusts
 
TSB-M-81(19)C Valuation of Motion Picture Films in Computing the Property Factor of the Business Allocation Percentage
 
TSB-M-81(18)C 1981 Legislation - Amendments to the Franchise Tax on Transportation and Transmission Corporations (Sections 183 and 184 of Article 9)
 
TSB-M-81(17)C, (17)I, (17)M, (17)S  1981 Legislation - Safeguarding Taxes Due From Foreign Contractors
 
TSB-M-81(16)C 1981 Legislation - Taxation of State Insurance Fund
 
TSB-M-81(15)C 1981 Legislation - Change in Fees
 
TSB-M-81(14)C 1981 Legislation - New Due Date for Article 13 (Unrelated Business Income Tax)
 
TSB-M-81(13)C 1981 Legislation - Amendment to the Additional Investment Tax Credit
 
TSB-M-81(12)C 1981 Legislation - Allocation of Advertising Receipts of Newspaper and Periodical Publishers
 
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)C 1981 Legislation - Research and Development Tax Credit
 
TSB-M-81(8)C 1981 Legislation - Refundable Credit for New Businesses
 
TSB-M-81(7)C 1981 Legislation - Investment Tax Credit for Retail Enterprises On Qualified Rehabilitated Building
 
TSB-M-81(6)C 1981 Legislation - Exemption of New Small Business Corporations from the Tax on Capital
 
TSB-M-81(5.6)C Q & A: Petroleum Futures
 
TSB-M-81(5.5)C Information for Fuel Oil Dealers
 
TSB-M-81(5.4)C, Rev. New Definition of Petroleum for Oil Companies Taxable under Section 182-a - Note: This TSB-M supersedes TSB-M-81(5.4)C dated September 8, 1981.
 
TSB-M-81(5.3)C, Rev. 1981 Legislation - Franchise Tax on Oil Companies under Section 182-a of the Tax Law - Note: This TSB-M supersedes TSB-M-81(5.3)C dated August 25, 1981.
 
TSB-M-81(5.2)C, Rev. Declarations and Payments of Estimated Tax - FOR - An "Oil Company" Subject to Tax under Section 182-a of the Tax Law - Note: This TSB-M supersedes TSB-M-81(5.2)C dated August 27, 1981.
 
TSB-M-81(5.1)C New Definition of "Oil Company" for Section 182-a - Note: This TSB-M supersedes TSB-M-81(5.1)C, dated September 10, 1981.
 
TSB-M-81(5)C Attention:  Gasoline Retailers - Effect of Chapter 1043 of the Laws of 1981 on Section 182-a (3/4 of 1% Tax Imposed on "Oil Companies") - Note: This TSB-M supersedes TSB-M-81(5)C dated July 23, 1981.
 
TSB-M-81(4)C Investment Tax Credit - Change in the Percentage
 
TSB-M-81(3)C Declarations and Payments of Estimated Tax
 
TSB-M-81(2)C Tax Law Change for Article 9-A - Computation of the Alternative Tax Base
 
TSB-M-81(1)C 1980 Amendments to the Tax Law
 

1980
 

Select a Different Year
TSB-M-80(10)C Additional Franchise Tax on Oil Companies
 
TSB-M-80(9)C Reduction and Elimination of Sales and Use Tax Credit
 
TSB-M-80(8)C Insurance Corporations - Taxability of Premium Payment Charge
 
TSB-M-80(7)C Opinion of Counsel - Classification of Long Term Notes
 
TSB-M-80(6)C 1979 Amendments to the Tax Law
 
TSB-M-80(5)C Claim for Credit or Refund of Franchise Tax
 
TSB-M-80(4)C Declaration of Estimated Tax and Payment of Estimated Tax
 
TSB-M-80(3)C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 
TSB-M-80(2)C Net Operating Loss Carryback
 
TSB-M-80(1)C 1979 Legislation - Banking Corporation Tax Credit relating to Winter 1979-1980 Home Heating Oil Emergency Loans
 

1979
 

Select a Different Year
TSB-M-79(14)C 1979 Legislation - Regulated Investment Companies
 
TSB-M-79(13)C 1979 Legislation - Technical Corrections to the Corporation Tax Law pertaining to Article 9-A and Article 27
 
TSB-M-79(12.1)C Extension of Eligible Business Facility Tax Credit Requirement - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(12)C dated September 18, 1979.
 
TSB-M-79(12)C 1979 Legislation - Extension of a Eligible Business Facility Tax Credit Requirement - Note: This TSB-M was superseded by TSB-M-79(12.1)C dated May 1, 1995. Therefore, TSB-M-79(12)C should no longer be relied upon.
 
TSB-M-79(11)C 1979 Legislation - Subsidiary Trust Companies
 
TSB-M-79(10)C 1979 Legislation - Determination of Direct Premiums for the Additional Franchise Tax on Insurance Corporations
 
TSB-M-79(9)C Stockbrokerage Industry - Corporation Franchise Tax Audit Policy
 
TSB-M-79(8.1)C Taxation of Small Food - Buying Cooperative Corporations Notice of Obsolescence - Note: This TSB-M  supersedes TSB-M-79(8)C dated August 28, 1979.
 
TSB-M-79(8)C 1979 Legislation - Taxation of Small Food-Buying Cooperative Corporations - Note: This TSB-M was superseded by TSB-M-79(8.1)C dated May 1, 1995. Therefore, TSB-M-79(8)C should no longer be relied upon.
 
TSB-M-79(7)C 1979 Legislation - Domestic Corporations - Change in the Certificate of Incorporation Requirements
 
TSB-M-79(6.1)C Hotels, Motels and Other Resort Facilities May Qualify for the Eligible Business Facility Credit or the Investment Tax Credit Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(6)C dated July 20, 1979.
 
TSB-M-79(6)C 1979 Legislation - Hotels, Motels and Other Resort Facilities May Qualify for Eligible Business Facility Tax Credit or Investment Tax Credit - Note: This TSB-M was superseded by TSB-M-79(6.1)C dated May 1, 1995. Therefore, TSB-M-79(6)C should no longer be relied upon.
 
TSB-M-79(5)C Allocation of Broadcasting Receipts with respect to the Business Allocation Percentage
 
TSB-M-79(4)C 1978 Legislation - Eligible Business Facility Tax Credit and Investment Tax Credit Changes
 
TSB-M-79(3)C 1978 Legislation - Additional Mortgage Recording Tax Credit and Interest Rate on Assessments and Refunds
 
TSB-M-79(2.1)C Credit for NYS Sales Tax paid on Catalysts - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(2)C dated March 15, 1979.
 
TSB-M-79(2)C 1978 Legislation - Clarifying the Meaning of Catalysts With Respect to Credit for New York State Sales Tax Paid on Catalysts - Note: This TSB-M was superseded by TSB-M-79(2.1)C dated May 1, 1995. Therefore, TSB-M-79(2)C should no longer be relied upon.
 
TSB-M-79(1.1)C(rev) Banking Corporations - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-79(1)C, Rev., dated October 19, 1979.
 
TSB-M-79(1)C(rev) Banking Corporations - Notice of Obsolescence - Note: This TSB-M was superseded by TSB-M-79(1.1)C, Rev. dated May 1, 1995. Therefore, TSB-M-79(1)C should no longer be relied upon.
 

1978
 

Select a Different Year
TSB-M-78(24.1)C Consolidated Bank Tax Return - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(24)C dated December 19, 1978.
 
TSB-M-78(24)C Consolidated Bank Tax Return - Computation of Tax - Note: This TSB-M was superseded by TSB-M-78(24.1)C dated May 1, 1995. Therefore, TSB-M-78(24)C should no longer be relied upon.
 
TSB-M-78(23.1)C Allocation of Entire Net Income of a Banking Corporation - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(23)C dated October 19, 1978.
 
TSB-M-78(23)C Allocation of Entire Net Income of a Banking Corporation - Note: This TSB-M was superseded by TSB-M-78(23.1)C dated May 1, 1995. Therefore, TSB-M-78(23)C should no longer be relied upon.
 
TSB-M-78(22)C Limitation on Tax Liability on Insurance Corporations Taxable under Article 33
 
TSB-M-78(21.1)C Computation of Alternative Minimum Tax on Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(21)C dated September 12, 1978.
 
TSB-M-78(21)C Savings Banks and Savings and Loan Associations with reference to the computation of the alternative minimum tax - Note: This TSB-M was superseded by TSB-M-78(21.1)C dated May 1, 1995. Therefore, TSB-M-78(21)C should no longer be relied upon.
 
TSB-M-78(20.1)C Issuer's Allocation Percentage for Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(20)C dated September 8, 1978.
 
TSB-M-78(20)C Issuer's Allocation Percentage on Banks - Note: This TSB-M was superseded by TSB-M-78(20.1)C dated May 1, 1995. Therefore, TSB-M-78(20)C should no longer be relied upon.
 
TSB-M-78(19.1)C Home office Expenses - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(19)C dated September 8, 1978.
 
TSB-M-78(19)C Allocation of Home Office Expenses for Bank Corporations - Note: This TSB-M was superseded by TSB-M-78(19.1)C dated May 1, 1995. Therefore, TSB-M-78(19)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
 
TSB-M-78(18.1)C Capital Loss Deduction for Banks - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(18)C dated September 8, 1978.
 
TSB-M-78(18)C Capital Loss Deduction for Bank Corporations - Note: This TSB-M was superseded by TSB-M-78(18.1)C dated July 24, 1994. Therefore, TSB-M-78(18)C should no longer be relied upon.
 
TSB-M-78(17.1)C Subpart F Income of a Banking Corporation - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(17)C dated September 7, 1978.
 
TSB-M-78(17)C Computation of Entire Net Income of Bank Corporation with reference to Dividends from Wholly-Owned Alien Subsidiary - Note: This TSB-M was superseded by TSB-M-78(17.1)C dated May 1, 1995. Therefore, TSB-M-78(17)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
 
TSB-M-78(16.1)C Dividends from Wholly-Owned Alien Subsidiary - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(16)C dated September 6, 1978.
 
TSB-M-78(16)C Computation of Entire Net Income of Bank Corporation with reference to Dividends from Wholly-Owned Alien Subsidiary - Note: This TSB-M was superseded by TSB-M-78(16.1)C dated May 1, 1995. Therefore, TSB-M-78(16)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
 
TSB-M-78(15.1)C Consolidated Bank Returns - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(15)C dated September 5, 1978.
 
TSB-M-78(15)C Consolidated Bank Returns - Allocation of a General Business Corporation - Note: This TSB-M was superseded by TSB-M-78(15.1)C dated May 1, 1995. Therefore, TSB-M-78(15)C should no longer be relied upon for taxable periods beginning on or after January 1, 1985.
 
TSB-M-78(14.1)C Tax Credits - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(14)C dated September 8, 1978.
 
TSB-M-78(14)C This Technical Service Bureau Memorandum contains information about credits against New York State Franchise Tax under Article 9-A, 32 and 33 - Note: This TSB-M was superseded by TSB-M-78(14.1)C dated May 1, 1995. Therefore, TSB-M-78(14)C should no longer be relied upon.
 
TSB-M-78(13)C Rev. Exempt Income for Article 13
 
TSB-M-78(13)C Exempt Income For Article 13
 
TSB-M-78(12)C Insurance Exchange and Insurance "Free Zone" Legislation
 
TSB-M-78(11)C International Banking Facilities
 
TSB-M-78(10)C Exemption of Certain Employees' Benefit Associations
 
TSB-M-78(9)C Opinion of Counsel - Trusts
 
TSB-M-78(8)C Delinquent Domestic and Foreign Corporations
 
TSB-M-78(7)C Opinion of Counsel - Signatures on Reports
 
TSB-M-78(6.1)C Short-Term Notes - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(6)C dated June 23, 1978.
 
TSB-M-78(6)C Rev. Short-Term Notes - Note: This TSB-M supersedes TSB-M-78(6)C dated June 23, 1978.
 
TSB-M-78(5.1)C Market Makers Credit - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(5)C dated May 15, 1978.
 
TSB-M-78(5)C Market Makers Credit - Note: This TSB-M was superseded by TSB-M-78(5.1)C dated May 1, 1995. Therefore, TSB-M-78(5)C should no longer be relied upon.
 
TSB-M-78(4)C Governor's Corporation Tax package which pertains to: 1. Omnibus corporations  2. Business allocation percentage  3. Investment tax credit
 
TSB-M-78(3)C Modification to Entire Net Income for New Federal Jobs Credit
 
TSB-M-78(2)C Maintenance Fee and Minimum Tax for a Short Period
 
TSB-M-78(1)C Corporation Tax - Investment Tax Credit
 

Other information

 

Updated: December 05, 2014