Private Letter Rulings and General Information Letters
Businesses and individuals can request a general information letter or private letter ruling on any tax administered by the department. General information letters are general discussions of tax issues that are not specifically addressed in other department publications, such as FYIs, regulations, and form instructions. Private letter rulings are specific determinations of the tax consequences of a proposed or completed transaction. Unlike general information letters, rulings are binding on the department and, therefore, provide taxpayers with greater certainty for their business and personal taxes. Most rulings can be issued for the base fee of $500. For more information about general information letters and private letter rulings and how to submit a request, please see Department of Revenue regulation 24-35-103.5.
You can view previously issued private letter rulings and general information letters by selecting the links below.
You can also contact the Tax Information Call Center at (303) 238-7378.