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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.

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1996 | 1995 | 19941993 | 1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1982 | 1981 | 1980 | 1979 | 1978

NumberTitle
   
2015 Select a Different Year
TSB-M-15(6)C Application of Tax Law Section 184 to Mobile Telecommunication Serivce Providers New Posting
TSB-M-15(5)C Changes to the Excise Tax Rate for Mobile Telecommunication Services New Posting
TSB-M-15(4)C, (5)I Investment Capital Identification Requirements for Article 9-A Taxpayers New Posting
TSB-M-15(3.1)C, (3.1)I Revised Information on the Real Property Tax Credit and Reduction of the Capital Base Tax Rate for Qualified New York Manufacturers New Posting
TSB-M-15(3)C, (3)I Real Property Tax Credit and Reduction of Tax Rates for Qualified New York Manufacturers
TSB-M-15(2)C Transitional Filing Provisions for Taxpayers Affected By Corporate Tax Reform Legislation
TSB-M-15(1)C Summary of Budget Bill Corporation Tax Changes Enacted in 2014
2014 Select a Different Year
TSB-M-14(5)C, (7)I, (17)S Tax Department Policy on Transactions Using Convertible Virtual Currency
TSB-M-14(4)C Supplemental Summary of Corporation Tax Legislation Enacted in 2013
TSB-M-14(3)C, (5)I Small Business Subtraction Modification
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 Select a Different Year
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 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
2011 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
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
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)
2008 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
20070 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
2006 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.
2005 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
2004 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
2003 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
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 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)
2000 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)
1999 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
1998 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
1997 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.
1996 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
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 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
1993 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
1992 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
1991 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
1990 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
1989 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
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: July 28, 2015