| 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: |
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2013 | 2012 | 2011 | 2010 | 2009 | 2008 | 2007 | 2006 | 2005 | 2004 | 2003 | 2002 | 2001 | 2000 | 1999 | 1998 | 1997 | 1996 |
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Number |
Title |
|---|---|
| Select a Different Year | |
| TSB-M-13(1)C |
Article 9-A Tax Rates for Eligible Qualified New York Manufacturers |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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) |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| 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(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. |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| 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 |
| Select a Different Year | |
| 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) |
| 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)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) |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| 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(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. |
| Select a Different Year | |
| 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 |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| Select a Different Year | |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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 |
| 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. |
| 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 |
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| Other information | |
Updated: February 26, 2013