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Tax Rulings

The rulings provided here are based on the particular facts and circumstances presented and are an interpretation of the law at a specific point in time. The law may have changed since a ruling was issued, possibly rendering it obsolete. These rulings have been redacted and are provided solely for informational purposes, and are not intended as statements of departmental policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.

To learn more about letter or revenue rulings, click here.

Ruling Reports:

Tax Rulings by Tax Type:

Note: Detailed information regarding obtaining a tax ruling is contained in Important Notice 11-12.






Most Recently Added Tax Rulings: