A Directive is a form of written guidance on the tax laws issued by a Division in Tax Administration. Each Directive has a number that indicates the Division that issued it, the year it was issued, and its order in the list of Directives issued by that Division for that year. For example, the first Directive issued by the Personal Taxes Division for 1998 is numbered PD-98-1.
The Divisions in Tax Administration issue Directives on an as needed basis. A Directive is issued for one of the following reasons:
- To set out the Department's interpretation of a tax law.
- To explain the application of a tax law to stated facts.
- To clarify an issue on which the Department has received numerous questions.
The Directives of the Personal Taxes Division follow. For convenience, a Table of Contents and an index are provided. The Table of Contents is set up numerically by Directive and indicates the topic addressed and the date the Directive was issued. The index is set up alphabetically by topic and indicates the Directive number.