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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.

Petroleum business tax memos - 2001 (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.

Petroleum business tax memos - 2001 (TSB-M)
NumberTitle
TSB-M-01(5)M Clarification of Petroleum Business Tax (PBT) Rates on Diesel Motor Fuel and Residual Petroleum Product
TSB-M-01(3)M Reduced Petroleum Business Tax (PBT) Rates for Nonresidential Heating and PBT Reimbursement for Mining and Extracting
TSB-M-01(1)M Elimination of the Article 13-A Minimum Tax (Petroleum Business Tax)

Other information

Updated: