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