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Number |
Title |
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2009 |
|
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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 |
|
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 |
| TSB-M-04(4)M | New York State Estate Tax Law
Changes for 2004 |
|
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(6)M | Change
in Interest Rates on Underpayments of Miscellaneous Taxes |
| TSB-M-02(5)I, (3)M |
Important Notice New York State Tax Relief for Victims of the Terrorist
Attacks of September 11, 2001 |
| TSB-M-02(2)M | Effect
of the Federal Economic Growth and Tax Relief Reconciliation Act of 2001 on
the New York State Estate Tax for Tax Years 2001 through 2003 |
|
TSB-M-02(1)I, (1)C, (1)S,
(1)M |
Summary of Legislative Changes Enacted in 2001 |
|
1999 |
|
| TSB-M-99(2)M | 1999
Estate and Gift Tax Amendments |
| TSB-M-99(1)M | Waiver
of Penalty and Interest on Taxable Recoveries Associated with Causes of
Action |
|
1998 |
|
| TSB-M-98(5)M | 1998
Amendments to Estate, Gift, and Generation-Skipping Transfer Taxes (Articles
26, 26-A, and 26-B of the Tax Law) |
| TSB-M-98(4)M |
Exclusions Allowed for Certain Payments Made to Victims of Nazi Persecution
or Their Families |
| TSB-M-98(3)M |
Elimination of Fee for Obtaining Releases of Lien for Estate Tax |
|
1997 |
|
|
TSB-M-97(10)C, (5)I,
(9)M, (3)R, (13)S |
Taxpayer Bill of Rights Act of 1997 |
| TSB-M-97(8)M | 1997
Amendments to Estate and Gift Taxes (Articles 26 and 26A of the Tax Law) |
|
1996 |
|
|
TSB-M-96(2)I, (4)C,
(12)M, (9)S |
Important Notice: New York State Tax Amnesty |
|
1995 |
|
| TSB-M-95(9)M |
Important Notice: 1995 New York State Estate Tax Change |
| TSB-M-95(7)M | Estate
& Gift Tax Changes |
|
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)I, (1)E | New
York's Tax Policy Relating to the Taxation of Intangible Personal Property
of Nonresidents |
|
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 |
|
1990 |
|
| TSB-M-90(3) | Chapter
190, Laws of 1990, enacted May 25, 1990 Amendments to Estate and Gift
(Article 26 and 26A of the Tax Law) |
|
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, 1990 - June 30, 1990 |
| 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, 1990 - March 31, 1990 |
|
1989 |
|
| TSB-M-89(3) |
Procedures for obtaining the release of contents of safe deposit boxes of
deceased residents |
|
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, (2.2)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 |
| TSB-M-89(1) | Chapter
610, Laws of 1988 |
|
1988 |
|
| 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 |
|
1987 |
|
| TSB-M-87(2) | Status
of Cash in a Safe-Deposit Box |
|
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 |
|
1986 |
|
|
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) |
Chapters 543 and 544, Laws of 1985, enacted July 24, 1985. Amendments to
estate and gift tax laws (Articles 10-C, 26 and 26A) |
|
1985 |
|
| TSB-M-85(3) |
Amendment of Estate Tax Law in relation to payments of Estate Tax, Articles
10-C & 26 |
| TSB-M-85(2) | Refund
of tax erroneously paid (Section 249-aa, Article 10-C) |
|
TSB-M-85(3)C, (1)E,
(4)I, (1)R, (3)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1984 |
|
| TSB-M-84(5) | Chapter
446, Laws of 1984, enacted July 19, 1984 Amendments to estate and gift tax
laws (Article 26 and 26A) |
| TSB-M-84(3) |
Extension of time for payment of estate tax where estate consists largely of
interest in closely held business (including the business of farming) and
related information. |
|
TSB-M-84(6)C, (2)E,
(4)I, (2)R, (6)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
TSB-M-84(7)C, (1)E,
(3)I, (1)R, (5)S |
Tables for Computing Compound Interest |
|
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(4) |
Requirements for and general information on
Estate Tax Waivers for estates of decedents dying on or after July 1, 1978. |
|
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(2) |
Chapters 916 and 917, Laws of 1982, enacted
December 19, 1982 - Amendments to estate and gift tax laws (Articles 10-C,
26, and 26-A) and Estates, Powers and Trusts Law |
|
TSB-M-83(8)C, (1)E,
(4)I, (1)M, (1)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
1982 |
|
| TSB-M-82(2.1) |
Amendment to estate tax law regarding assessment
of interest on taxes not paid within period of extension. |
| TSB-M-82(2) |
Amendments to Estate Tax law enacting new
interest and penalty provisions effective January 15, 1983 |
|
TSB-M-82(23)C, (1)E,
(4)I, (10)M, (24)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax |
|
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(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. |
|
1980 |
|
| TSB-M-80(6) |
Qualifications and general information for
extension of time where estates consists largely of interest in farms or
closely held businesses. |
| TSB-M-80(5) |
Chapter 417, Laws of 1980 Amendments to Estate
and Gift Tax Law, Article 10-C, Article 26, Article 26-A, and Estates,
Powers and Trusts Law |
| TSB-M-80(4) |
Tax consequences in establishing a custodial
gift or transfer of property under the Uniform Gifts to Minors Act |
| TSB-M-80(3)C, (3)I, (3)M, (3)S |
Advisory Opinions of the State Tax Commission |
|
1979 |
|
|
TSB-M-79(2.3) |
Interest Allowed and Paid on Overpayments of Estate Tax - Notice of Obsolescence |
| TSB-M-79(2.2) |
Estate Tax Procedures: Refunds and Final
Receipts - Notice of Obsolescence |
| TSB-M-79(2.1) |
Interest allowed and paid on overpayments of
estate tax |
| TSB-M-79(2) |
Estate Tax Procedures: Refunds and Final
Receipts |
| TSB-M-79(1.3) |
Requirements and General Information for Release
of Lien of Estate Tax on Real Property of Decedents. Section 249-bb of the
Tax Law. Notice of Obsolescence |
| TSB-M-79(1.2) |
Fee Increase for Applying for Release of Lien |
| TSB-M-79(1.1) |
Changes in Release of Lien Procedure |
| TSB-M-79(1) |
Requirements and general information for Release
of Lien of Estate Tax on Real Property of decedents - Section 249-bb of the
Tax Law |
|
1978 |
|
| TSB-M-78(4.3) |
Amendment to Estate Tax Secrecy 962(h), by
Chapter 417 of the Laws of 1980 - Notice of Obsolescence |
| TSB-M-78(4.2) |
Chapter 605 of the Laws of 1978 Amendment to
Estate Tax Law Article 26 - Notice of Obsolescence |
| TSB-M-78(4.1) |
Amendment to Estate Tax Secrecy 962(h), by ch.
417 of the Laws of 1980. |
| TSB-M-78(4) |
Chapter 605 of the Laws of 1978 - Amendment to
Estate Tax Law Article 26 |
| TSB-M-78(3) |
Requirements and general information for Estate
Tax Waivers in the case of decedents dying on or after July 1, 1978. |
| TSB-M-78(2) |
Responsibilities, Functions and Authority of
Executor's (rix) or Administrator's (rix) |
| TSB-M-78(1.1) |
Chapter 67 of the Laws of 1978 Amendment to
Estate and Gift Tax Law Articles 26 and 26A - Notice of Obsolescence |
| TSB-M-78(1) |
Chapter 67 of the Laws of 1978 Amendment to
Estate and Gift Tax Law Articles 26 and 26A |
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