Taxpayers’ Public Resources Page

This page is provided as a public resource to offer information and guidance to tax and fee payers. If you have questions or concerns please let us know by contacting us.

Annotations & Legal Opinions

Summaries of the conclusions reached in selected legal opinions and text of the supporting opinion letter addressing a specific tax application inquiry.

Operations Memorandums

A source of information and an advisory resource used by Taxes and Fees Program management to communicate new or modified policies and procedures to be followed by staff.

Guidelines & Manuals

Includes audit and compliance policies and procedures.

DISCLAIMER: Every attempt has been made to ensure the information contained herein is valid and accurate as of the date the information was placed on this webpage. However, the tax and fee laws are complex and subject to change. If there is a conflict between the law and the information found on this webpage, any decisions will be made based on the law and not on the information found on this webpage. Get it in Writing! For your protection, it is best to get tax advice in writing.