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Sunset DOR Department Of Revenue Private Letter Ruling & General Information Letter

Concerning continuation of the authority of the executive director of the department of revenue to issue written responses upon the request of a taxpayer.
2016 Regular Session
Fiscal Policy & Taxes
Bill Summary

Currently, the executive director of department of revenue (department), or the executive director's designee, is charged with issuing the following upon written request from a taxpayer:
  • Private letter rulings (binding determinations regarding the tax consequences of a proposed or completed transaction); and
  • Information letters (nonbinding statements providing general information regarding any tax administered by the department).

This duty is currently scheduled to sunset on September 1, 2016. The act continues the requirement of the department to issue these letters until September 1, 2023.

The act also specifies that the department must track the total state full-time equivalent (FTE) personnel positions necessary and the hours dedicated by each FTE for the issuance, declination, modification, or revocation of all information letters or private letter rulings.

(Note: This summary applies to this bill as enacted.)


Became Law


Bill Text

  • All Versions (7 )
    Date Bill Type Documents
    06/10/2016 Signed Act PDF
    05/03/2016 Final Act PDF
    04/26/2016 Rerevised PDF
    04/25/2016 Revised PDF
    03/01/2016 Reengrossed PDF
    02/29/2016 Engrossed PDF
    02/05/2016 Introduced PDF

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