Letter Rulings

A private taxpayer ruling or a taxpayer information ruling is the department's interpretation of the law or rules only as they apply to the taxpayer making, and the particular facts contained in, the request.

Select a Private Taxpayer Ruling Category then click on the Ruling name to view the document.

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Classification	Ruling	Date	Description	Document
General	LR08-10	10/27/2008	Taxation of Insurance Companies	View Ruling
General	LR99-002	2/18/1999	Taxation of Insurance Companies	View Ruling
General	LR02-011	5/23/2002	Pollution Control Credit	View Ruling
General	LR04-002	3/4/2004	Transfer of Credits Upon Merger	View Ruling
General	LR10-008	3/24/2010	Elimination from the Sales Factor of Intercompany Amounts that Flow Through from a Partnership	View Ruling
General	LR10-010	11/8/2010	Taxation of insurance companies	View Ruling
General	LR11-001	2/8/2011	Taxation of Insurance Company and its Single Member Limited Liability Company	View Ruling