AN 91(11)
Connecticut Department of Revenue Services
Definitions of Tax Information Notices
This publication has been amplified and superseded by AN 91(11.1)
This announcement contains definitions of several categories of tax information notices: Policy Statement, Special Notice, Informational Publication, Announcement and Letter Ruling. These categories replace former Department tax information notice categories of Bulletins, Legal Special Notices (LSN) and Taxpayer Services Special Notices (TSSN). Please note that the Department is currently revising and reissuing its prior tax information notices. Certain material contained in Bulletins, LSNs and TSSNs may be outdated due to legislative, regulatory or policy changes and may no longer be relied upon. While a tax information notice, at the time of its issuance, represents the official position of the Department, the effects of subsequent statutory or regulatory amendments, judicial decisions or subsequent pronouncements by the Department must always be considered.
I. POLICY STATEMENT
A Policy Statement (PS) is a document that explains in depth a current Department policy or practice affecting the liability of taxpayers. Unlike a Letter Ruling, a Policy Statement does not apply a policy or practice to a specific set of facts but it may be referred to for general guidance by taxpayers. Unlike a Special Notice, it does not announce a new policy or practice in response to changes in state or federal laws or regulations or to judicial decisions.
II. SPECIAL NOTICE
A Special Notice (SN) is a document that announces a new policy or practice in response to changes in State or federal laws or regulations or to judicial decisions. Unlike a Letter Ruling, a Special Notice does not apply a policy or practice to a specific set of facts. Nonetheless, it may be referred to for general guidance by taxpayers. Unlike a Policy Statement, it does not describe an existing policy or practice.
III. INFORMATIONAL PUBLICATION
An Informational Publication (IP) is a document that addresses issues frequently raised by taxpayers, usually in a question-and-answer format. It is less technical in nature than a Policy Statement, but may be referred to by individual taxpayers for guidance.
IV. ANNOUNCEMENT
An Announcement (AN) is a document that alerts taxpayers to important information. Such information may involve new Department administrative policies or procedures.
V. LETTER RULING
A Letter Ruling is a document issued by the Commissioner of Revenue Services or the Legal Division that interprets Connecticut tax statutes and regulations and applies them to a specific set of facts. Details identifying the taxpayer to whom the ruling pertains, including names, addresses and tax registration numbers, are deleted from the published text of the Letter Ruling. The taxpayer to whom a Letter Ruling is issued may rely upon it until it is modified or revoked by the Department. Other taxpayers may rely on the published text of the ruling, but they will have the burden of establishing that the facts and circumstances involved in their transactions are substantially the same and are not materially different from the specific facts and circumstances on which the Letter Ruling is based.
AN 91(11)
Issued 11/91
TPS/0055d/1191