Statements of Audit Procedures (SAPs) - Superseded / Rescinded

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Statements of Audit Procedures (SAPs) - Superseded / Rescinded

Due to changes in the Law and Regulations or other circumstances some of the following SAPs may not reflect current Audit Division procedures or may have been superseded in whole or in part by later SAPs. We include such SAPs because some may find them useful in understanding Audit Division procedures in prior years. Archived/Scanned SAPs will not have the resolution of an original document and are much larger in file size.

Banking Corporation Tax

Discretionary Adjustment for IBF with Funding from Domestic Resources. #99-2-BTX. 6/7/99
(superseded #BTX-2008-01)
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Establishing Subsidiary Status for Purposes of the General Corporation Tax and the Tax on Banking Corporations. #97-1-GCT/BTX. 10/17/97
(superseded by #PP-2008-17)
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Commercial Rent Tax

Tenant Improvements. #01-4-CRT. 9/21/01
(superseded by CRT-2008-01)
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General Corporation Tax

Audits of Taxpayers Having Receipts from "Dock Sales". #00-5-GCT/UBT. 11/20/00 (rescinded 4/9/08)
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Establishing Subsidiary Status for Purposes of the General Corporation Tax and the Tax on Banking Corporations. #97-1-GCT/BTX. 10/17/97
(superseded by #PP-2008-17)
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Non-Interest Expense Attribution. #96-1-GCT. 1/29/96
(superseded by #GCT-2008-04)
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GCT Final Returns. #94-2-GCT. 11/16/94
(superseded by #GCT-2008-02)
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Combined Returns - The Thirty Day Rule. #AP/GCT-3. (rescinded 2/28/08)
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GCT Valuation of Films Produced by Broadcasters. #AP/GCT-1
(superseded by #GCT-2008-03)
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Procedure Concerning Corporate Limited Partners. #AP-AU-15. 6/27/90
(superseded by #GCT-2008-01)
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General Policies and Procedure

Procedure Concerning Taxpayers: To Report Changes to Federal Taxable Income that Result from Internal Revenue Service Audits (“Federal Changes”). #PP-2008-26 (superseded by Finance Memorandum #17-5)
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Procedure for Short Term Installment Agreements. #PP-2008-15. 4/7/08
(superseded by #PP-2009-02)
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Procedure for Voluntary Disclosure and Compliance. #PP-2008-24. 4/15/08
(superseded by #PP-2009-1)
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GCT & UBT Treatment of Repurchase Agreements and Securities Lending and Borrowing Transactions for Financial Services Firms Regularly Engaged in Such Activities. #04-02-AU. 9/24/04
(superseded by #PP-2008-12)
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Audit Division Policy and Procedures Regarding the Processing of Refund Claims. 5/19/04
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Request for Expedited Review of Filed Tax Returns and Tax Return Filing Requirements. #04-01-AU. 3/17/04 (superseded by #PP-2008-11)
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Short Term Installment Agreements. #03-03-AU. 10/27/03
(superseded by #PP-2008-15)
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Reporting Federal or State Audit Changes. #03-01-AU. 4/16/03
(superseded by #PP-2008-10)
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Online Payments. #02-1-AU. 1/20/02
(superseded by #PP-2008-07)
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Penalties for Failure to Meet Certain Tax Compliance Responsibilities. #01-3-AU. 8/13/01
(superseded by #PP-2008-19)
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Agreement to Authorize Electronic Exchange of Tax Information. #01-1-AU. 7/13/01
(superseded by #PP-2008-20)
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Changes to the Corporate Taxpayer Guidelines for Auditors. #00-3-AU. 10/13/00
(superseded by #PP-2008-21)
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Access to Supervisors and Exit Conferences. #00-1-AU. 1/24/00 (superseded by #PP-2008-03)
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Voluntary Disclosure and Compliance. #99-1-AU. 2/18/99
(superseded by #PP-2008-24 )
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Last Known Address. #98-2-AU. 10/20/98
(superseded by #PP-2008-06 )
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Interest Calculation when Netting Overpayments / Underpayments. #98-3-AU. 9/24/98
(superseded by #PP-2008-22 )
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Fair Market Value of Condominiums and Cooperatives. #95-1-GCT-RPTT. 7/28/95
(superseded by #PP-2008-23 )
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Fair Market Value of Real Property. #93-2-GCT/RPTT. 3/1/93
(superseded by #PP-2008-23 )
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Policy Concerning Original Documentation Written in a Foreign Language. #AP/AU-1. 9/25/86
(superseded by #PP-2008-09 )
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Computer Assisted Statistical Sample Field Audits. #96-4-AU. 6/1/96
(superseded by #PP-2008-14 )
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Procedure Concerning the Revised Contact and Comment Sheet, Form A-27D. #AP/AU-6. 5/21/87 (superseded by #PP-2008-02 )
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Procedure Concerning a Fair Audit. #AP/AU-8. 7/29/87 (superseded by #PP-2008-01 )
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Procedures for Canceling an Audit. #AP/AU-11. 5/24/89 (superseded by #PP-2008-04 )
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Net Operating Loss Carrybacks. #AP/AU-13. 3/29/90
(superseded by #PP-2008-08 )
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Documenting an Audit. #AP/AU-14. 4/5/90
(superseded by #PP-2008-18 )
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Taxpayer Claim of Prior Resolution. #AP/AU-17. 3/20/92
(superseded by #PP-2008-16 )
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Courtesy Conference. #92-3-AU. 12/14/92
(superseded by #PP-2008-13 )
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Statute Control - Desk Audit. #94-1-AU. 5/6/94
(superseded by #PP-2008-25 )
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Hotel Occupancy Tax

Audits of Resellers of Hotel Rooms. #01-02-HTX. 9/28/01 (rescinded 3/14/08)
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Hotel Tax No Shows. #98-1-HTX. 5/19/98
(superseded by #HTX-2008-01 )
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Real Property Transfer Tax

Statute Control - RPTT Desk Audit. #03-02-RPTT. 5/7/03
(superseded by #RPTT-2008-04 )
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Audits of Purported "Dummy/Strawman" Transfers in Connection with Real Estate Syndications. #02-2-RPTT. 6/26/02
(superseded by #RPTT-2008-030 )
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Unincorporated Business Tax

Procedure for Real Estate Salespeople Under the Unincorporated Business Tax. #UBT-2008-01. 03/27/08 (superseded by #UBT-2009-1 )
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Audits of Taxpayers Having Receipts from "Dock Sales". #00-5-GCT/UBT. 11/20/00 rescinded 4/9/08)
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Real Estate Salespeople Under the Unincorporated Business Tax. #96-2-UBT. 2/21/96
(superseded by #UBT-2008-01 )
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Utility Tax

Ambulettes. #00-4-UTX. 11/20/00
(superseded by #UTX-2008-01 )
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Audits of Persons Furnishing Cocot Services. #002-UTX. 8/7/00 (rescinded 4/9/08)
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Audit of Landlords Who Provide Utility Services to Their Tenants. #99-2-UTX. 10/20/99 (rescinded 3/14/08)
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Statements of Audit Procedures (SAPs)