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Redacted Letter Rulings
Written by the Department of Finance’s Legal Affairs Division, Redacted Letter Rulings are written statements that set forth the applicability of the statutes and rules to a specific set of facts.
Redacted Letter Rulings (by tax type)
- Banking corporation tax (BCT)
- Commercial rent tax (CRT)
- General corporation tax (GCT)
- Hotel occupancy tax
- Property tax
- Real property transfer tax (RPTT)
- Taxicab license transfer tax
- Unincorporated business tax (UBT)
- Utility tax