Laws, Annotations, Rules & Regulations

The Business Taxes Law Guide and Property Taxes Law Guide compile the statutes, regulations, court opinions, and Board decisions that govern the various tax and fee programs the Board administers. The Law Guides also contain annotations applicable to these programs.

Annotations are summaries of the conclusions reached in selected legal opinions issued by the Board’s Legal Department. Annotations do not have the force or effect of law, but they do provide helpful guidance. For each annotation, the Board makes available a version of the legal opinion that has been summarized (known as a "back-up opinion"). Back-up opinions are redacted to omit all confidential taxpayer information contained in the original opinion.