Annotated Legal Opinions – Special Taxes

At this site you can find the on-line annotations also published in Volumes 3 and 4 of the Business Taxes Law Guide. Although these annotations do not have the force or effect of law, they do serve as guidance to Board staff in administering the Special Taxes programs. Although annotations are synopses of past advice provided by the Boards' legal staff, the advice is not binding and may be revised at any time. The date appearing at the end of an annotation reflects the Board's interpretation of statutes existing as of that date. Due to delays resulting from the process of adding, amending, or deleting annotations, an annotation may remain in the Law Guide even though subsequent legislative or administrative action may have invalidated the advice provided in the annotation. In any instance where there is an inconsistency between the statute and an annotation statutory law is controlling.

To search for Annotations, scroll down on the Table of Special Taxes programs below until you find the desired tax program, and click on it. This will take you to a listing of Annotations for that program, arranged alphabetically by topic. Each individual annotation contains a link to a redacted legal opinion, which provides backup for the annotation. By clicking on the bolded blue title accompanying each annotation, you will be led to the backup material for the annotation.