New York Notice of Guideline Maintenance is a document issued by the New York State Department of Taxation and Finance to inform taxpayers of recent changes to the state's taxation rules and regulations. It is issued whenever there is a change in the guidelines, regulations, or procedures that apply to the filing of taxes in the state of New York. This document is also used to inform taxpayers of important information related to the tax laws in New York. There are two types of New York Notice of Guideline Maintenance: the general notice and the specific notice. The general notice is issued to inform taxpayers of all changes to the tax laws, while the specific notice is issued to inform taxpayers of changes in particular areas of taxation. The general notice includes a summary of the changes, an explanation of the new rules and regulations, and a brief description of the tax implications of the changes. The specific notice includes more detailed information about the specific changes, including the effective date of the changes and any additional information that may be applicable. Both types of notices are issued to taxpayers by the Department of Taxation and Finance.