Skip to main content
Online Services will be down for improvements from 5 p.m. on December 4 until 10 a.m. on December 8.

During this timeframe, you will be unable to create, log in to, or complete any transactions in your Online Services account.
   
If you must file during this timeframe, you may file a paper form. If you must pay a bill, use our Quick Pay application, which does not require you to log in. If you received an income request letter (Form RP-5300-WSC), use our STAR Income Worksheet tool.
   
To learn about the upcoming improvements and stay up to date, see December 2025 changes to Online Services and subscribe to receive Online Services emails.

Gift tax memos - 1981 (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.

Gift tax memos - 1981 (TSB-M)
NumberTitle
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(5) Increase in Allowable Commissions for Fiduciaries
TSB-M-81(4) Guidelines for disposition of property if death occurs simultaneously.
TSB-M-81(3.1) This memorandum should be attached to TSB-M-81(3) dated February 20, 1981
TSB-M-81(3) Extension of Time for Filing Gift Tax Returns and Payment of Gift Tax
TSB-M-81(2) Works of fine art (personal property) owned by a non-resident decedent situated in New York State at the time of death.
TSB-M-81(1) Condominium and Cooperative Apartment Corporations distinguished.
Updated: