Advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a person or entity. It is limited to the facts set forth therein and is binding on the Department only with respect to the person or entity to whom it is issued and only if the person or entity fully and accurately describes all relevant facts. An Advisory Opinion is based on the law, regulations, and Department policies in effect as of the date the Opinion is issued or for the specific time period at issue in the Opinion.

Alcoholic beverages tax	Income tax
Boxing and wrestling exhibitions tax	Metropolitan commuter transportation mobility tax
Cigarette tax	Mortgage recording tax
Corporation tax	Petroleum business tax
Estate tax	Real estate transfer tax
Fuel use tax	Real property transfer gains tax
Gasoline & similar motor fuel tax	Sales tax
Gift tax	Stock transfer tax
Highway use tax
	Form AD -1.8, Petition for Advisory Opinion Form AD -1.8-I, Instructions for Form AD-1.8 Pending advisory opinion issues