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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 

Updated: March 16, 2016