Proposed Annotations – Current Legal Digests

A Current Legal Digest (CLD) is a 30–day notice of proposed changes to Volumes 3 and 4 of the Business Taxes Guide (BTLG). Proposed changes include new annotations, suggested revisions of existing annotations, and annotations to be deleted. The new annotations and /or suggested revisions to existing annotations contained in the CLDs are drafts and may not reflect the language that will be used in the final annotation. CLDs within the 30–day period are listed in the "Comment period Open" section below. You may comment on the proposed revisions and/or request the backup letter the annotation is based upon by clicking the hyperlink. When the 30-day period has elapsed, the changes are considered to be approved. The CLD is moved to the "Comment Period Closed" section until the approved changes are published into the next BTLG update.

Comment Period Closed
(Approved changes to Annotations not yet published in Volumes 3 and 4 of the Business Taxes Law Guide)