Redacted Letter Rulings

Department of Finance


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Redacted letter rulings

Written by the Department of Finance 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.

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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