Finance Memoranda - Inactive

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Finance Memoranda - Inactive

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some of the following FMs may not reflect the current Department of Finance interpretations or may have been superseded in whole or in part by later FMs.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 the Department of 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

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
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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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Joint State / City Power of Attorney Form Revised. #00-4. 5/31/00
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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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