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Waste Tire Management Fee 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

   

2010
 

TSB-M-10(9)M Waste Tire Recycling Fee Extended Until December 31, 2013New Posting
 
TSB-M-10(3)C, (6)I, (8)M, (2)MCTMT, (3)R, (9)S
 
Enrolled Agents Excluded from the Definition of Tax Return Preparer for the Tax Preparer Registration Program New Posting

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(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(2)M Waste Tire Management Fee Changes for 2004 This TSB-M explains the expansion of the waste tire management and recycling fee to include sales of new tires for certain additional vehicles.
 

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(5)M Amendments to the Waste Tire Management and Recycling Fee on Sales of New Tires - This TSB-M supplements TSB-M-03(3)M
 
TSB-M-03(3)M Initiation of Waste Tire Management Fee on Sales of New Tires
 

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Last Modified: August 06, 2010