Memoranda are merely advisory and explanatory in nature, and not declaratory rulings or rules of the Department of Finance and do not have legal force or effect, do not set precedent, and are not binding on taxpayers.

Due to changes in the Law and Regulations or other circumstances some of the following FMs may not reflect current Finance interpretations or may have been superseded in whole or in part by later FMs. We include such FMs because some may find them useful in understanding Finance procedures in prior years. For a list of active memoranda, visit the Finance Memoranda page.

2010

Repeal of Finance Memorandum #05-5. #10-2. 8/26/10
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Application of IRC §280F Limits to Sport Utility Vehicles #10-1. 3/9/11
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2009

Application of IRC §280F Limits to Sport Utility Vehicles #09-5. 12/3/09
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2008

Application of IRC §280F Limits to Sport Utility Vehicles #08-2. 12/12/08
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2007

Application of IRC §280F Limits to Sport Utility Vehicles #07-3. 9/24/07
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Emergency Extensions of Filing and Payment Due Dates For Those Affected By July 18, 2007 Steam Main Rupture  #07-2. 7/31/07
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2006

None

2005

Guidance for Taxpayers Electing to Participate in New York State Tax Shelter Voluntary Compliance Initiative #05-7. 9/21/05
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Emergency Extensions of Filing and Payment Due Dates for Victims of Hurricanes Katrina, Rita, and Wilma #05-6. Revised 11/9/05
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Finance Policy Relating to Real Property Tax Interest and Billing Legislation Enacted June 6, 2005 #05-4. 6/23/05
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2004

Settlement of Outstanding Liabilities of Small Facility Operators. #04-1. 8/24/04
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2003      

Emergency Extensions of Filing and Payment Due Dates for Power Blackout Victims #03-3. 8/19/03
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Department of Finance Policy to Comply with the Soldiers' and Sailors' Civil Relief Act and the NYS Soldiers' and Sailors' Civil Relief Act. #03-2. 3/21/03
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Gross-Up of Deductions for Wages Eligible for the New York Liberty Zone Employee Credit. #03-1. 3/11/03
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2002

Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge Beginning January 1, 2003. #02-6 12/17/02
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Interim Procedures for Offers in Compromise. #02-5. 12/9/02
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Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge Beginning July 1, 2002. #02-2. 6/10/02
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Notice of Interest Rates on New York City Income and Excise Taxes and Annual Vault Charge Beginning April 1, 2002. #02-1. 3/13/02
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2001

Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning January 1, 2002. #01-5. 1/7/02
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Emergency Extensions of Filing and Payment Due Dates Relating to the World Trade Center Disaster. #01-4. 9/14/01
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Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning October 1, 2001. #01-3. 12/4/01
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Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning July 1, 2001. #01-2. 12/4/01
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Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning April 1, 2001. #01-1. 12/4/01
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2000

Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning October 1, 2000. #00-7. 09/01/00
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Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning July 1, 2000. #00-5. 06/06/00
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Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning April 1, 2000. #00-3. 03/06/00
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1999

Interest Rates on New York City Income and Excise Taxes and Annual Vault Charges for the Quarter Beginning January 1, 2000. #99-6. 12/29/99
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