| 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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Number |
Title |
|---|---|
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2013 |
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| TSB-M-13(5)M |
Tax Law Amended to Expand the Highway Use Tax Exemption for Farm Vehicles |
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2011 |
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| 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 |
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2010 |
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| 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 |
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2009 |
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| TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S |
Amendment to the Definition of Tax Return Preparer for the Tax Preparer Registration Program |
| TSB-M-09(13)C, (14)I, (12)M, (10)R, (20)S |
Penalty and Interest Discount Program (PAID) |
| TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S |
Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability |
| TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S |
Tax Preparer Registration Program |
| TSB-M-09(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(4)M | Increased Fees for Certain Highway Use Tax Certificates of Registration |
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2008 |
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| 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 |
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2007 |
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| TSB-M-07(4)M | New Policy Regarding the Surrender of Highway Use Tax Certificates of Registration |
| TSB-M-07(3)M | Amendments to the Tax Law Regarding Certificates of Registration for Highway Use Tax Effective July 1, 2007 |
| TSB-M-07(1)M | New Rules Regarding Highway Use Tax Permits and Stickers |
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2006 |
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| 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(4)M | IFTA Reporting Requirements for the Consumption of B20 in New York State |
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2005 |
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| TSB-M-05(5)M | Record-Keeping Requirements for Carriers Subject to the Highway Use Tax. This TSB-M explains the use and retention of records for highway use tax purposes. |
| TSB-M-05(1)C,(1)I,(1)S,(1)M | Alternative Methods of Signing for Tax Return Preparers |
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2004 |
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| TSB-M-04(5)M, (10)R | Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes |
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2003 |
|
| 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(4)M | Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003 |
| TSB-M-03(1)M | Enforcement Provisions Regarding the Sale, Shipment, and Possession of Cigarettes and Tobacco Products in New York State |
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2002 |
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| 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(6)M | Change in Interest Rates on Underpayments of Miscellaneous Taxes |
| TSB-M-02(1)M, (1)I, (1)C, (1)S |
Summary of Legislative Changes Enacted in 2001 |
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2001 |
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| TSB-M-01(2)M | Reduction in the Supplemental Highway Use Tax |
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1998 |
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| TSB-M-98(7)M | Reduction in the Supplemental Highway Use Tax |
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1997 |
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| TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(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)M | Enforcement of the Truck Mileage and Fuel Use Tax Laws |
| TSB-M-97(5)M | Refunds of Highway Use Tax and Fuel Use Tax |
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1996 |
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| TSB-M-96(2)I, (4)C, (12)M, (9)S |
Important Notice: New York State Tax Amnesty |
| TSB-M-96(8)M | Highway Use Tax (HUT) Permit and Sticker Renewal |
| TSB-M-96(2)M | Fuel Use Tax Interest and Penalty Changes (Effective January 1, 1996) |
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1995 |
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| TSB-M-95(15)M | 1996 Truck Mileage Tax Law Changes for Motor Carriers |
| TSB-M-95(6)M | Thruway Defined for Highway Use Tax Purposes |
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1994 |
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| TSB-M-94(12)M | Tax Law Changes Relating To Motor Carriers |
| 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(6)C, (4)I, (6)M, (6)S |
Important Notice: Limited Tax Amnesty Program |
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1993 |
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| TSB-M-93(8)M | Fifteenth Series Regulations Section 474.10 Fifteenth Series Permits and Stickers (Tax Law â 509, subd. 8.) |
| TSB-M-93(4)M | "Gross Weight" of Trucks and Tractors for Highway Use Tax Purposes |
| 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)M | Transportation of Packing Materials By Household Goods Movers |
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1991 |
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| 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 |
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1990 |
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| TSB-M-90(10)M | Fourteenth Series Regulations Section 474.10 Fourteenth Series Permits and Stickers (Tax Law Section 509, subd. 8.) |
| TSB-M-90(6)M | 1990 Highway Use Tax Rate Increase and Floor Tax Due |
| TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M, (2.3)R, (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)M, (2.2)R, (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, 1991 - June 30, 1991 |
| TSB-M-90(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-90(1)M | 1989 Amendments to the Miscellaneous Tax Laws |
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1989 |
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| 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 |
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1988 |
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| 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)M | 1987 Amendments to the Miscellaneous Tax Laws |
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1987 |
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| TSB-M-87(11)M | Consignment Permits and Stickers |
| TSB-M-87(10)M | Highway Use Tax Law Amended |
| TSB-M-87(7)M | Permit and Sticker Requirements for Recreational Vehicles under Article 21 (Highway Use Tax) |
| TSB-M-87(6)M | Thirteenth Series Regulations Section 474.10 Thirteenth Series Permits and Stickers (Tax Law, â 509, subd. 8.) |
| 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)M | 1986 Amendments to the Miscellaneous Tax Laws |
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1986 |
|
| TSB-M-86(2.1)M | Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
| TSB-M-86(1)M | 1985 Amendments to the Tax Law |
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1985 |
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| TSB-M-85(8.1)M | Motor Fuel Tax and Highway Use Tax Law Changes (Criminal Penalties and Other Offenses) |
| TSB-M-85(8)M | Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985 |
| TSB-M-85(6)M | Provisions of the Omnibus Tax Equity and Enforcement Act, Effective July 16, 1985 |
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1984 |
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| TSB-M-84(10)M | Twelfth series regulations |
| TSB-M-84(7)M | Amendments effective October 1, 1984 |
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1983 |
|
| 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(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(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(8)C, (1)E, (4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1982 |
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| TSB-M-82(15)M | Automotive Fuel Carriers - Delivery Ticket, Invoice or Manifest Information |
| TSB-M-82(13.1)M | Automotive Fuel Carriers - Supplement to TSB-M-82(13)M |
| TSB-M-82(13)M | Amendments to the Highway Use Tax Law and Regulations - Automotive Fuel Carriers |
| 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(1)M | Eleventh series permits and stickers. (Tax Law â 509, subd. 8) |
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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(2)M | Subject: Peace Officers - Police Officers |
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1980 |
|
| TSB-M-80(3)C, (3)I, (3)M, (3)S | Advisory Opinions of the State Tax Commission |
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1979 |
|
| TSB-M-79(2)M | Tenth Series Regulation (Sec. 474.11) |
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1978 |
|
| TSB-M-78(4.1)M | Status of Double Wide Mobile Homes Under the Highway Use Tax Law - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-78(4)M dated August 17, 1978. |
| TSB-M-78(4)M | "Double Wide" mobile homes - Note: This TSB-M was superseded by TSB-M-78(4.1)M dated April 21, 1995. Therefore, TSB-M-78(4)M should no longer be relied upon for taxable periods beginning on or after October 1, 1984. |
| TSB-M-78(1)M | Actual Mileage - Basis for Audit |
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| Other information | |
Updated: May 17, 2013