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Letter Rulings

These redacted letter rulings were issued by the Revenue Office of Chief Counsel in response to specific facts presented. In some cases, the facts have been modified to protect taxpayer confidentiality. Publication of these letter rulings is intended to provide interpretive guidance to the general public and does not bind the department to any entity other than the taxpayer originally requesting the letter ruling. Statutory or regulatory changes, judicial decisions or different facts may modify or negate the impact of a letter ruling. Otherwise, a letter ruling is valid for five years.

Cigarette Tax

Corporation Taxes

Inheritance Tax

Personal Income Tax

Realty Transfer Tax

Sales and Use Tax