Understanding Tax Department Technical Documents

The Tax Department issues various technical documents as a result of statutory and policy changes and in response to taxpayer inquiries.  The following are brief descriptions of some of the different types of these technical advice documents and their purposes. 

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.   

Advisory Opinion 

An Advisory Opinion (TSB‑A) is issued at the request of a person or entity.  It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts.  An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.   

Tax Bulletin

A Tax Bulletin is an informational document designed to provide general guidance in simplified language on a topic of interest to taxpayers. It is accurate as of the date issued. However, taxpayers should be aware that subsequent changes in the Tax Law or its interpretation may affect the accuracy of a Tax Bulletin.

NYT‑G 

An NYT‑G is an informational statement of the Department’s interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances.  It is accurate on the date issued and is limited to the facts set forth therein.  NYT‑Gs are published to provide information and guidance to taxpayers, Department personnel, and tax professionals.  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 an NYT‑G.  

Publication 

A Publication is an informational document that addresses a particular topic of interest to taxpayers.  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 contained in a publication.  Publications are updated regularly and are accurate on the date issued. 

N‑Notice 

An N‑Notice is generally issued to announce a singular event, such as an update to a previously issued tax form or instruction, or to announce a new due date for filing returns and making payments of tax because of a natural disaster.  The Department does not revise previously issued N‑Notices.