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Tax Rulings

Tax rulings are published by the Department of Revenue solely for informational purposes and are based on the particular facts and circumstances presented to the Department.  They 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 tax rulings are not intended as statements of Department of Revenue policy. Taxpayers should consult with a tax professional before relying on any aspect of the rulings provided below.

All of the Department’s tax rulings are listed on the “Legal Resources” page.