| 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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2010 | 2009 | 2008 | 2006 | 2005 | 2004 | 2003 | 2002 | 1997 | 1996 | 1995 | 1994 | 1993
1992 | 1991 | 1990 | 1989 | 1988 | 1987 | 1986 | 1985 | 1984 | 1983 | 1981 | 1980
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| Number | Title |
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2010
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TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S
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Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program  |
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2009
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TSB-M-09(14)C, (16)I, (13)M, (5)MCTMT, (11)R, (21)S
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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
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Penalty and Interest Discount Program (PAID)
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TSB-M-09(12)C, (12)I, (11)M, (4)MCTMT, (8)R, (17)S
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Amendments That Encourage Compliance with the Tax Law and Enhance the Tax Department's Enforcement Ability
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TSB-M-09(11)C, (9)I, (10)M, (3)MCTMT, (4)R, (15)S
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Tax Preparer Registration Program
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TSB-M-09(6)I, (6)C, (5)M, (1)R, (5)S
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Voluntary Disclosure and Compliance Program Legislative Change Regarding the Disclosure of Information
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2008
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TSB-M-08(6)I, (11)C, (6)M, (4)R, (10)S
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Voluntary Disclosure and Compliance Program |
TSB-M-08(10)C, (5)I, (5)M, (3)R, (8)S
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Changes in Procedures for Obtaining Guidance from the Tax Department |
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2006
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Select a Different Year |
| TSB-M-06(14)S, (7)C, (9)I, (6)M, (4)R |
Department to Issue NYT-Gs (New York Tax Guidances)
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2005
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Select a Different Year |
| TSB-M-05(1)C,(1)I,(1)S,(1)M |
Alternative Methods of Signing for Tax Return Preparers
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2004
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Select a Different Year |
| TSB-M-04(5)M, (10)R |
Additional 2004 Legislative Changes Relating to the Miscellaneous Taxes
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2003
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Select a Different Year |
TSB-M-03(6)C, (7)I, (7)S, (6)M, (6)R
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Legislative Amendment Relating to the Abatement of Interest Attributable to Misappropriated Payments
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| TSB-M-03(4)M |
Fixed Minimum Removed on Interest Rate for Overpayments Miscellaneous Taxes Effective October 1, 2003
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2002
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Select a Different Year |
| 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
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TSB-M-02(1)I, (1)C, (1)S, (1)M
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Summary of Legislative Changes Enacted in 2001 |
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1997
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Select a Different Year |
TSB-M-97(10)C, (5)I, (9)M, (3)R, (13)S
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Taxpayer Bill of Rights Act of 1997 |
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1996
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Select a Different Year |
| TSB-M-96(4)R |
Detailed Information on the Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law)
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| TSB-M-96(3.1)R |
This memorandum replaces TSB-M-96(3)-R, issued July 16, 1996, which should be destroyed. Some copies include an incorrect telephone number. Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law) - Note: This TSB-M supersedes TSB-M-96(3)R dated July, 16, 1996.
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| TSB-M-96(3)R |
Repeal of the Real Property Transfer Gains Tax (Article 31-B of the Tax Law) - Note: This TSB-M was superseded by TSB-M-96(3.1)R dated July 25, 1996. Therefore, TSB-M-96(3)R should no longer be relied upon.
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| TSB-M-96(1)R |
Recent Topics of Interest
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1995
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Select a Different Year |
| TSB-M-95(8.1)R |
TP-584 Filing Requirements, Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-95(8)R dated January 8, 1996.
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| TSB-M-95(8)R |
TP-584 Filing Requirements - Note: This TSB-M was superseded by TSB-M-95(8.1)R dated February 14, 1997. Therefore TSB-M-95(8)R should no longer be relied upon for transfers occurring on or after June 15, 1996.
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| TSB-M-95(7)R |
Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative
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| TSB-M-95(6.1)R |
Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax, Notice of Obsolescence
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| TSB-M-95(6)R |
Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax
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| TSB-M-95(5)R |
1995 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
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| TSB-M-95(2)R |
Gains Tax Filing Procedures for Transfers Pursuant to Cooperative and Condominium Plans
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1994
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Select a Different Year |
| 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
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| TSB-M-94(4.1)R |
1996 Amendments to the Real Estate Transfer Tax Related to Real Estate Investment Trusts
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| TSB-M-94(4)R |
1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
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| TSB-M-94(3.1)R |
1995 Amendments to the Builders' Exemption
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| TSB-M-94(3)R |
1994 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
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| TSB-M-94(2)R |
Safe Harbor Estimates for Transfers Pursuant to Cooperative and Condominium Plans
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| TSB-M-94(1)R |
Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses
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1993
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Select a Different Year |
| TSB-M-93(5.1)R |
Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-93(5)R dated October 12, 1993. See TSB-M-94(1)R for telephone numbers and mailing addresses.
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| TSB-M-93(5)R |
Real Property Transfer Gains Tax, Real Estate Transfer Tax and Mortgage Recording Tax Telephone Numbers and Addresses - Note - This TSB-M was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-93(5)R should no longer be relied upon.
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TSB-M-93(2)C, (2)I, (2)M, (2)R, (2)S
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Chapter 770 of the Law of 1992 (Taxpayers' Bill of Rights) |
| TSB-M-93(1)R |
1993 Amendments to the Real Property Transfer Gains Tax
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1992
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Select a Different Year |
| TSB-M-92(3)R |
1992 Amendments to the Real Property Transfer Gains Tax and the Real Estate Transfer Tax
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| TSB-M-92(2.1)R |
Real Property Transfer Gains Tax Transferee Liability Relief Provisions Made Permanent
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| TSB-M-92(2)R |
1992 Amendments to the Real Property Transfer Gains Tax
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| TSB-M-92(1)R |
1992 Amendments to the Real Property Transfer Gains Tax
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1991
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Select a Different Year |
| TSB-M-91(3.1)R |
TP-584 Filing Requirements - Notice of Obsolescence
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| TSB-M-91(3)R |
TP-584 Filing Requirements
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TSB-M-91(2.1)C, (2.1)E, (2.1)I, (2.1)M,(2.1)R, (2.1)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1991 - June 30, 1991
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| 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
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1990
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Select a Different Year |
| TSB-M-90(3)R |
1990 Amendments to the Real Estate Transfer Tax and the Real Property Transfer Gains Tax
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TSB-M-90(2.3)C, (2.3)E, (2.3)I, (2.3)M,(2.3)R, (2.3)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1990 - December 31, 1990
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TSB-M-90(2.2)C, (2.2)E, (2.2)I, (2.2)M,(2.2)R, (2.2)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period July 1, 1990 - September 30, 1990
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TSB-M-90(2.1)C, (2.1)E, (2.1)I, (2.1)M, (2.1)R, (2.1)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period April 1, 1990 - June 30, 1990
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| 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
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1989
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Select a Different Year |
| TSB-M-89(7.1)R |
Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative - Notice of Obsolescence
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| TSB-M-89(7)R |
Taxability of Exchange of Shares Allocated to a Cooperative Unit and Cash for Shares Allocated to a Different Unit in the Same Cooperative
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| TSB-M-89(5.1)R |
Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses - Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-89(5)R dated August 16, 1989. See TSB-M-94(1)R for telephone numbers and mailing addresses.
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| TSB-M-89(5)R |
Real Property Transfer Gains Tax and Real Estate Transfer Tax Telephone Numbers and Addresses - Note: This TSB-M was superseded by TSB-M-93(5)R dated October 12, 1993, which was superseded by TSB-M-94(1)R dated March 8, 1994. Therefore, TSB-M-89(5)R and TSB-M-93(5)R should no longer be relied upon.
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| TSB-M-89(4.1)R |
New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax - Notice of Obsolescence
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| TSB-M-89(4)R |
New Filing Procedures For Real Estate Transfer Tax and Real Property Transfer Gains Tax |
| TSB-M-89(2.1)R |
1989 Amendments to the Real Property Transfer Gains Tax
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| TSB-M-89(2)R |
1989 Amendments to the Real Property Transfer Gains Tax
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TSB-M-89(2.2)C, (2.2)E, (2.2)I, (2.2)M,(1.2)R, (2.2)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax for the Period October 1, 1989 - December 31, 1989
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TSB-M-89(2.1)C, (2.1)E, (2.1)I, (2.1)M,(1.1)R, (2.1)S
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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
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1988
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Select a Different Year |
TSB-M-88(2)C, (1)E, (2)I, (2)M, (1)R, (3)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1987
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Select a Different Year |
TSB-M-87(2)C, (1)E, (2)I, (2)M, (1)R, (1)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1986
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Select a Different Year |
| TSB-M-86(5.1)R |
New Gains Tax Filing Procedures For Transfers Pursuant to Cooperative And Condominium Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(5)R dated June 23, 1986.
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| TSB-M-86(5)R |
New Gains Tax Filing Procedures for Transfers Pursuant to Cooperative and Condominium Plans - Note: This TSB-M was superseded by TSB-M-86(5.1)R dated August 10, 1995. Therefore TSB-M-86(5)R should no longer be relied upon.
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| TSB-M-86(4)R |
Summary of Opinion Letters With Regard to the Real Property Transfer Gains Tax
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| TSB-M-86(3.1)R |
Safe Harbor Estimates for Transfers Pursuant to Condominium and Cooperative Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(3)R dated May 1, 1986.
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| TSB-M-86(3)R |
Safe Harbor Estimate for Transfers Pursuant to Condominium and Cooperative Plans - Note: This TSB-M was superseded by TSB-M-86(3.1)R dated August 3, 1995. Therefore TSB-M-86(3)R should no longer be relied upon.
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| TSB-M-86(2.1)R |
New Gains Tax Filing Procedures For Transfers Pursuant to Cooperative and Condominium Plans - Notice of Obsolescence - Note: This TSB-M supersedes TSB-M-86(2)R dated April 1, 1986.
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| TSB-M-86(2)R |
New Gains Tax - Filing Procedures for Transferors Pursuant to Cooperative and Condominium Plans - Note: This TSB-M was superseded by TSB-M-86(2.1)R dated August 10, 1995. Therefore TSB-M-86(2)R should no longer be relied upon.
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TSB-M-86(2)C, (2)E, (2)I, (2)M, (1)R, (2)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1985
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Select a Different Year |
| TSB-M-85(3.1)R |
Penalty Imposition and Date of Payment of Gains Tax - Notice of Obsolescence - Note - This TSB-M supersedes TSB-M-85(3)R dated June 26, 1985.
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| TSB-M-85(3)R |
Date of Payment of Gains Tax and of Penalty Imposition - Note - This TSB-M was superseded by TSB-M-85(3.1)R dated August 3, 1995. Therefore TSB-M-85(3)R should no longer be relied upon.
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| TSB-M-85(2)R |
Summary of Opinion Letters With Regard to the Real Property Transfer Gains Tax
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TSB-M-85(3)C, (1)E, (4)I, (1)R, (3)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1984
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Select a Different Year |
| TSB-M-84(3.1)R |
Real Property Transfer Gains Tax - Summary of 1984 Amendments
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TSB-M-84(6)C, (2)E, (4)I, (2)R, (6)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1983
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Select a Different Year |
TSB-M-83(29)C, (5)E, (16)I, (9)M, (3)R, (25)S
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1983 Legislation - Overlapping Regulations: State and Federal Compliance |
| TSB-M-83(2)R |
Computation of Consideration and Original Purchase Price for Condominium or Cooperative Projects
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TSB-M-83(23)C, (3)E, (14)I, (6)M, (1)R,(22)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax |
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1981
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Select a Different Year |
TSB-M-81(10.1)C, (10.1)E, (10.1)I, (10.1)M, (10.1)S
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Interest Rates on Late Payments, Assessments and Refunds of Tax
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| TSB-M-81(10)C, (10)E, (10)I, (10)M, (10)S |
Interest Rates on Late Payments, Assessments and Refunds of Tax
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1980
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Select a Different Year |
| TSB-M-80(3)C, (3)I, (3)M, (3)S |
Advisory Opinions of the State Tax Commission
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