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|  Finance Memoranda advise taxpayers and tax professionals of the Department's current position and/or procedures with respect to specific issues. 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. Search by Issuance Year:
Tax on Hotel Room Occupancy Expanded to Include Additional Rent Charged by Room Remarketers #09-3. 8/14/09 2009 Legislative Highlights #09-2. 7/14/09 Calculating Investment Capital in the Alternative Tax Base 2008 Application of IRC §280F Limits to Sport Utility Vehicles #08-2. 12/12/08 2007 Application of IRC §280F Limits to Sport Utility Vehicles #07-3. 9/24/07 Emergency Extensions of Filing and Payment Due Dates For Those Affected By July 18, 2007 Steam Main Rupture #07-2. 7/31/07 Internet Access Charges - Bundled Services and VoIP Under Utility Tax #07-1. 1/12/07 Hotel Rewards Points Programs Under Hotel Occupancy Tax #06-2. 11/30/06 Application of IRC §280F Limits to Sport Utility Vehicles #06-1. Guidance for Taxpayers Electing to Participate in New York State Tax Shelter Voluntary Compliance Initiative #05-7. 9/21/05 Emergency Extensions of Filing and Payment Due Dates for Victims of Hurricanes Katrina, Rita, and Wilma #05-6. Revised 11/9/05 Finance Policy Relating to the Revocation of Real Property Tax Exemptions #05-5. 7/12/05 Finance Policy Relating to Real Property Tax Interest and Billing Legislation Enacted June 6, 2005 #05-4. 6/23/05 Department of Finance Policy Relating to the Servicemembers Civil Relief Act and the NYS Soldiers' and Sailors' Civil Relief Act #05-3. Revised 7/12/05 Mandatory Payment of Real Property Taxes by Electronic Funds Transfer #05-2. 4/20/05 Application of IRC §280F Limits to Sport Utility Vehicles #05-1. Settlement of Outstanding Liabilities of Small Facility Operators. #04-1. 8/24/04 Policy Describing How Property Owners and Representatives Can Submit New Information that Might Help Property Division Assessors Determine Tentative Market Value. #03-4. 11/19/03 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 Gross-Up of Deductions for Wages Eligible for the New York Liberty Zone Employee Credit. #03-1. 3/11/03
Interim Procedures for Offers in Compromise. #02-5. 12/9/02 Explanation of Taxpayer Assistance Act of 2002. #02-4. 10/29/02 New York City Tax Consequences of Certain Retroactive Federal and New York Tax Law Changes. #02-3. Revised 1/30/04 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 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 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 Emergency Extensions of Filing and Payment Due Dates Relating to the World Trade Center Disaster. #01-4. 9/14/01 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 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 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 Protective Commercial Rent Tax refunds for tenants receiving property tax escalation payment refunds. #00-8. 10/25/00 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 Real Property Transfer Tax on Bulk Sales of Cooperative Apartments and Residential Condominium Units. #00-6. 6/19/00 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 Joint State / City Power of Attorney Form Revised. #00-4. 5/31/00 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 Finance Letter Rulings Issued on a Non-disclosure Basis. Effective immediately, the New York City Department of Finance will issue letter rulings without requiring the taxpayer to be identified provided the ruling request otherwise meets the requirements of Title 19, Chapter 16 of the Rules of the City of New York Relating to Letter Rulings. #00-2. 01/24/00 Department to Accept IRS PTINs. #00-1. 1/13/00 Federal Check Box Rules New York City Tax Implications. #99-1. 10/21/99 1996 Changes to NYC General Corporation Tax Potential Impact on Homeowners Associations. #99-2. 10/21/99 New York City Tax Treatment of Federal S Elections by Banking Corporations and Qualified Subchapter S Subsidiaries. #99-3. 10/21/99 Depreciation for Property Placed in Service Outside New York After 1984 and Before 1994. #99-4. 10/21/99 Treatment of Internet Access Charges. #99-5. 10/26/99 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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