A written determination applies the tax law to a specific set of existing facts furnished by a particular taxpayer. A written determination is applicable only to the individual taxpayer addressed and as such has no precedential value except to the taxpayer to whom the determination is issued.
Important Reminder for Victims of Hurricane Helene
The deadline for taxpayers affected by Hurricane Helene to file and pay income tax without incurring a penalty is September 25, 2025. Read more about tax relief for victims of Hurricane Helene.
Vapor Manufacturers Can Submit Their Certifications to the Department Starting on March 1, 2025
The Vapor and Consumable Product Directory will be available to view on May 1, 2025. For more information, go to Vapor Product and Consumable Product Certification and Directory.