NYS+Tax+Materials

=**NYS Tax Materials**= __**STATUTES** __: Tax Law (McKinney’s Book 59) Major taxes:  __**AGENCIES** __ [|Department of Taxation and Finance]   [|Tax Appeals Tribunal]   [|Office of Real Property Services]   __**OPINIONS AND RELATED ISSUANCES** __  __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Department of Taxation and Finance __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">TSB-A-95(10)-C = The 10th advisory opinion issued in 1995 on corporation taxes. <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">[|Tax Appeals Tribunal] <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">New York Tax Cases __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (Hein): ALJ and tribunal decisions; recent volumes not indexed __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">New York Tax Reporter __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> (CCH): tribunal decisions; selected ALJ decisions; some indexing <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">[|Office of Real Property Services opinions] <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">**FORMS AND PUBLICATIONS** __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Income Tax Forms and Instructions and Selected Corporation and Withholding Tax Forms (annual); also available on Department =  <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">s <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">[|website] <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> and selectively in tax services. <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">**RESEARCH AIDS** __ <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">**Treatises** __ <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">**Online** __ <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">WESTLAW __ <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">LEXIS __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">NY library, NYTAX file: Tax Appeals Tribunal decisions and regulations; Division of Tax Appeals Determinations; Dept. of Tax and Finance issuances, etc. <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Personal income tax: Article 22 (sec. 601 et seq.)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Business corporation franchise tax: Article 9-A (sec. 208 et seq.)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Sales and use tax: Article 28 (sec. 1101 et seq.)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Estate tax: Article 26 (sec. 951 et seq.)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Gift tax: Article 26-A (sec. 1000 et seq.);
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Generation-skipping tax: Article 26-B (sec. 1020 et seq.)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Headed by a Commissioner appointed by the Governor, the Department is responsible for administration of the state tax law and of the state treasury. Subdivisions of particular importance to practitioners are the Corporation Tax Bureau, the Income Tax Bureau, the Sales Tax Bureau, and the Miscellaneous Tax Bureau.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: 20 NYCRR.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Headed by three commissioners (one of whom is designated President) appointed by the Governor to issue decisions on appeal from administrative law judge determinations on tax disputes. Operates as an independent Division of Tax Appeals within the Dept. of Taxation and Finance. Created in 1987 (predecessor tribunal was State Tax Commission).
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Statute: __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> Tax Law, Article 40 (sec. 2000 et seq.);
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Regulation __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: 20 NYCRR Part 3000.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Tribunal opinions are reviewed under CPLR Art. 78 by the Appellate Division, 3d Dept. (Tax Law sec. 2016).
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Five members appointed by the Governor to study real property tax assessments and to establish equalization rates for such assessments.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Statute __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: Real Property Tax Law, Article 2 (sec. 200 et seq.);
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Regulations __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: 9 NYCRR Part 185 et seq.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Predecessor agency was State Board of Equalization and Assessment.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Issues declaratory rulings on the applicability of tax laws and regulations, advisory opinions on individual tax issues, opinions of counsel on general tax issues, and various memoranda setting forth agency policies and developments.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Documents are included in the <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">[|Technical Service Bureau Issuances] <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> series (1978-), collectively called TSB.  <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;"> Although they declare Department policy, they are not binding on the Commissioner in tax determinations or on the Division of Tax Appeals. Some cumulative indexes have been prepared. Many TSBs are published in the CCH New York Tax Reporter (<span style="color: black; font-family: 'Palatino Linotype','serif';">**KFN5860 .A6 N492)**.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Numbered by series, year, type of issuance and item number:
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Series: I=income tax; C=corporation tax; S=sales tax; M=miscellaneous tax.
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Type of opinion: A= advisory opinion; D=Division of Tax Appeals opinion (1987-);H=Tax Commission opinion (pre-1987); M=Memorandum
 * **EXAMPLES**: TSB-M-99(5)-I = The 5th memo issued in 1999 on income tax
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">ALJ decisions and Tribunal opinions on appeal (1987-), assigned consecutive Division of Tax Appeals (DTA) numbers.
 * __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Slip opinions __<span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">: TSB-D series (predecessor agency opinions in TSB-H series)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Reporters:
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">State Board of Equalization and Assessment Opinions: 1972-1993
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Real Property Tax Administration Reporter (1993-): Selected court opinions; counsel opinions; related developments
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">New York Tax Reporter (CCH) (**<span style="color: black; font-family: 'Palatino Linotype','serif';">KFN5860 .A6 N492) **
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">Guidebook to New York Taxes (CCH, annual) ( KFN5860 .C736)
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">NYTX-ADG: Memos of State Dept. of Taxation and Finance; opinions of Board of Equalization and Assessment, and State Board of Real Property Services
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">NYTX-ADMIN: Decisions of Division of Tax Appeals Determination or of Tax Appeals Tribunal; opinion letters; other rulings
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">NYTX-CS: Taxation case law
 * <span style="font-family: 'Palatino Linotype','serif'; font-size: 11pt;">NYTAX: Combined database