Skip to main content


Publications (Pub) and tax bulletins (TB)

A Publication contains topics of interest to taxpayers. Most publications are specific to a particular tax; others address multiple taxes. A Tax Bulletin is a web-based guidance that provides tax information in simplified language on topics of interest to taxpayers.

Technical memoranda (TSB-M)

A TSB-M describes changes to the law, regulations, or Department policies; most are specific to particular taxes.

Important notices (N-Notice)

An Important Notice (N-Notice) usually announces a singular event, such as an update to a previously issued tax form or instruction, or to announce a new due date for filing returns and making payments of tax because of a natural disaster.

Advisory opinions (TSB-A)

An Advisory Opinion is issued at the request of a taxpayer. It is limited to the facts set forth therein and is binding on the department only with respect to the taxpayer to whom it is issued and only if the taxpayer has fully and accurately describes all relevant facts.

Tax guidances (NYT-G)

An NYT-G is an informational statement of the department's interpretation of the law, regulations, and Department policies and is usually based on a particular set of facts or circumstances.

Tax Regulations

Tax Law