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Gasoline and Similar Motor Fuel 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(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 AbilityNew Posting
 
TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S
 
Tax Preparer Registration ProgramNew Posting
 
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(12)S, (9)M Refunds or Credits Allowed to Credit Card Issuers or Fuel Distributors on Credit Card Purchases of Motor Fuel by Exempt Government Entities
 
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
TSB-M-08(4)M, (7)S Clarification of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law
 

2007
 

 
TSB-M-07(2)M, (4)S Treatment of Nonroad, Locomotive & Marine Diesel Fuel under Articles 12-A, 13-A, and 28 of the Tax Law
 

2006
 

TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R Department to Issue NYT-Gs (New York Tax Guidances)   
 
TSB-M-06(5)M, (13)S Tax Law Amendments Related to Sales of Dyed Diesel Motor Fuel
 
TSB-M-06(4)M IFTA Reporting Requirements for the Consumption of B20 in New York State
 
TSB-M-06(3)M Refund Period Extended to Three Years for Taxes on Motor Fuel and Diesel Motor Fuel and Petroleum Business Tax (Articles 12-A and 13-A)
 
TSB-M-06(2.1)M Additional Information Regarding B20 Fuel Under the Excise Tax and Petroleum Business Tax (Articles 12-A and 13-A)
 
TSB-M-06(2)M Excise Tax and Petroleum Business Tax Exemptions for Certain Alternative Fuels Beginning September 1, 2006
 

2005
 

TSB-M-05(6)S,(3)M Purchases by New York Governmental Entities Through Properly Appointed Agents
 
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(7)M,(8)S Important Notice - Taxability of Ethanol (Articles 12-A, 13-A, 28, and 29)
 
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(7)C, (9)S, 7(M) (3)R
 
Nonprofit Property/Casualty Insurance Companies
TSB-M-02(6)M Change in  Interest Rates on Underpayments of Miscellaneous Taxes
 
TSB-M-02(1)I, (1)C, (1)S, (1)M
 
Summary of Legislative Changes Enacted in 2001

1998
 

TSB-M-98(2)M Refunds of Diesel Motor Fuel Tax for Voluntary Ambulance Services
 

1997
 

TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
 
Taxpayer Bill of Rights Act of 1997
TSB-M-97(7)C, (2)I, (7)M, (2)R, (10)S Designated Delivery Services To Mail Tax Returns, Payments, and Other Documents to the NYS Tax Department
 
TSB-M-97(4)M Distributors of Kero-Jet Fuel Only; Alternative Certification for Aircraft, New York State Excise Tax
 

1996
 

TSB-M-96(2)I, (4)C, (12)M, (9)S
 
Important Notice: New York State Tax Amnesty
TSB-M-96(1)M, (1)S Expedited Refunds/Reimbursements for Tax-Free Sales to Governmental Entities
 

1995
 

TSB-M-95(14)S, (18)M  Clarification of Requirements for Refund/Credit of Taxes on Automotive Fuel Exports
 

1994
 

TSB-M-94(6)I, (8)C, (7)M, (7)S, (6)R
 
Important Notice: New York Tax Status of Limited Liability Companies and Partnerships
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)

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(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
 
TSB-M-90(1)M 1989 Amendments to the Miscellaneous Tax Laws
 

1989
 

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, (2.1)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

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)C, (1)E, (2)I, (2)M, (1)R, (1)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-87(1)M 1986 Amendments to the Miscellaneous Tax Laws
 

1985
 

TSB-M-85(8.2)M Diesel Motor Fuel Tax Law Changes (Criminal Penalties)
 
TSB-M-85(8.1)M Motor Fuel Tax and Highway Use Tax Law Changes (Criminal Penalties and Other Offenses)
 
TSB-M-85(8)M Provisions of the Omnibus Tax Equity and Enforcement Act, Effective November 1, 1985
 
TSB-M-85(5)M Motor Fuel Tax Law Changes - Article 12-A (Tax on Importation)
 
TSB-M-85(1)M Motor Fuel Tax Law - Registration and Bonding Requirements
 

1984
 

TSB-M-84(6)M Motor Fuel Tax Law-Registration and Bonding Requirements
 
TSB-M-84(3)M Motor Fuel Tax Exemption American National Red Cross
 

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(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(21)C, (3), (13)I, (5)M, (15)S 1983 Legislation - Daily Compounding of Interest And Determination of Date From Which Interest is Paid
 
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(15)M Automotive Fuel Carriers - Delivery Ticket, Invoice or Manifest Information
 
TSB-M-82(14)M Amendments to the Diesel Motor Fuel Tax Regulations - Diesel powered automobiles and pick-up trucks not used for hire
 
TSB-M-82(12)M Amendment to the Motor Fuel and Diesel Motor Fuel Tax Regulations - Transporters of motor fuel and diesel motor fuel.
 
TSB-M-82(23)C, (1)E, (4)I, (10)M, (24)S
 
Interest Rates on Late Payments, Assessments and Refunds of Tax
TSB-M-82(5)M Transporters of motor fuel and diesel motor fuel-delivery ticket or invoice to be carried in vehicles.
 

1981
 

 
TSB-M-81(17)C, (17)I, (17)M, (17)S
 
1981 Legislation - Safeguarding Taxes Due From Foreign Contractors
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(9)M Diesel Powered Passenger Vehicles
 
TSB-M-81(2)M Subject: Peace Officers - Police Officers
 

1980
 

 
TSB-M-80(3C, (3)I, (3)M, (3)S Advisory Opinions of the State Tax Commission
 

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Last Modified:  October 21, 2009