Beverage Container 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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Number	Title

2009
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(8.2)M	Federal Court Lifts Injunction Related to Beverage Containers For Water
TSB-M-09(8.1)M	Federal Court Modifies Injunction, Authorizing New York State to Implement Major Portions of Amendments to Returnable Container Act (Bottle Bill) - Revised; The first Quarterly Report of Beverage Container Deposits will cover the period August 13, 2009, through August 31, 2009. Note: This memorandum supersedes TSB-M-09(8)M, issued on August 21, 2009.
TSB-M-09(8)M	Federal Court Modifies Injunction, Authorizing New York State to Implement Major Portions of Amendments to Returnable Container Act (Bottle Bill). This memorandum has been superseded by TSB-M-09(8.1)M
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(2)M	Registration and Filing Responsibilities for Beverage Container Deposit Initiators
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
2006
TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R	Department to Issue NYT-Gs (New York Tax Guidances)
2005
TSB-M-05(1)C,(1)I,(1)S,(1)M	Alternative Methods of Signing for Tax Return Preparers
2004
TSB-M-04(5)M, (10)R	Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
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
2002
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(1)I, (1)C, (1)S, (1)M	Summary of Legislative Changes Enacted in 2001
1998
TSB-M-98(6)M	Repeal of the Beverage Container Tax (Article 18-A of the Tax Law)
1997
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S	Taxpayer Bill of Rights Act of 1997
1996
TSB-M-96(2)I, (4)C, (12)M, (9)S	Important Notice: New York State Tax Amnesty
1995
TSB-M-95(10)M	Reduction of Beverage Container Tax Rate
1994
TSB-M-94(6)C, (4)I, (6)M, (6)S	Important Notice: Limited Tax Amnesty Program
1993
TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S	Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights)
1992
TSB-M-92(3)M	Beverage Container Tax
1991
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
1980
TSB-M-80(3)C, (3)I, (3)M, (3)S	Advisory Opinions of the State Tax Commission

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