AN 91(11.1)

Types Of Administrative Pronouncements

PURPOSE: This Announcement describes the types of administrative pronouncements currently issued by the Department of Revenue Services, the manner in which those administrative pronouncements are numbered, and the practice of the Department when an administrative pronouncement is determined by the Department to be partially or wholly erroneous, incomplete, unclear, obsolete or otherwise not in accord with the current policy of the Department.

TYPES OF ADMINISTRATIVE PRONOUNCEMENTS CURRENTLY ISSUED: The following types of administrative pronouncements are currently issued by the Department and may be referred to for general guidance by taxpayers and tax practitioners:

A Policy Statement (PS) is a document that explains in depth a current Department position, policy or practice affecting the tax liability of taxpayers.

A Special Notice (SN) is a document that, in response to newly enacted or amended Connecticut or federal laws or in response to newly released judicial decisions, announces a new Department position, policy or practice affecting the tax liability of taxpayers.

An Informational Publication (IP) is a document that addresses frequently-asked questions about a current Department position, policy or practice, usually in a less technical, question-and-answer format.

An Announcement (AN) is a document that alerts taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.

An Internal Procedure (IN) is a document that contains the Department's instructions to its employees on applying a current Department position, policy or practice other than the Department's personnel policies (e.g., recruitment, selection, appointment, development, promotion, transfer, layoff, classification, compensation, discipline or separation of the Department's employees) or procurement policies (e.g., purchases of supplies, materials or equipment or purchases of contractual services by the Department).

RULINGS: Although not an administrative pronouncement, a ruling interprets Connecticut tax laws and regulations and applies them to a specific set of facts. For further information about rulings or the current Department procedures with which a taxpayer must comply in requesting the issuance of a ruling and which the Department follows in issuing rulings, see PS 91(6.2), Procedures in Handling Requests for Issuance of Rulings.

NUMBERING OF ADMINISTRATIVE PRONOUNCEMENTS: Each type of administrative pronouncement is assigned a number that consists of three parts: the first part consists of a two-letter abbreviation for the type of administrative pronouncement involved (i.e., SN, PS, AN, IP or IN); the second and third parts are Arabic numerals.

The second part consists of a two-digit prefix indicating the calendar year in which a particular administrative pronouncement is issued initially (using the last two digits of that calendar year). The third part consists of a one- or two-digit number taking into consideration how many administrative pronouncements of that particular type are issued initially during that calendar year. E.g., the first Announcement issued initially during 1995 is referred to as AN 95(1); if two Policy Statements are issued initially during 1995, the next Policy Statement issued initially during 1995 is referred to as PS 95(3).

If the administrative pronouncement is subsequently revised, the prefix remains the same, but a decimal point and a one- or two-digit number are added as a suffix to the original root number. The suffix indicates the number, in sequential order by date of revision, of the revision to the administrative pronouncement. E.g., if IP 93(1) is first revised in 1994 and revised again in 1995, the 1994 revision is referred to as IP 93(1.1) and the 1995 revision is referred to as IP 93(1.2).

ADMINISTRATIVE PRONOUNCEMENT NOT IN ACCORD WITH THE CURRENT DEPARTMENTAL POLICY: When an administrative pronouncement is expressly determined to be partially or wholly erroneous, incomplete, unclear, obsolete or otherwise not in accord with the current position, policy or practice of the Department, the Department will give notice of this determination by issuing a new administrative pronouncement or ruling. That subsequently issued administrative pronouncement or ruling will state whether the previously issued administrative pronouncement is being modified, revoked, amplified, clarified, obsolete, superseded, supplemented or suspended, and will also indicate the date on or after which the previously issued administrative pronouncement may no longer be relied upon. A previously issued administrative pronouncement that is so affected by a subsequently issued administrative pronouncement or ruling will afford no protection with respect to transactions occurring after the effective date of the subsequently issued administrative pronouncement or ruling.

Amplified: Where no change is being made in a position taken by a previously issued administrative pronouncement, but the position is being extended to apply to other situations, the previously issued administrative pronouncement is said to have been amplified. Thus, if a previously issued administrative pronouncement held that a principle applied to A, and the subsequently issued administrative pronouncement held that the principle applied to both A and B, the previously issued administrative pronouncement is said to have been amplified.

Clarified: Where language in a previously issued administrative pronouncement is being made clear by a subsequently issued administrative pronouncement because the language has caused, or may cause, some confusion, the previously issued administrative pronouncement is said to have been clarified. This term is not used where a position in a previously issued administrative pronouncement is being changed.

Modified: Where the substance of a previously issued administrative pronouncement is being changed in part and is continued without change in part by a subsequently issued administrative pronouncement, the previously issued administrative pronouncement is said to have been modified. Thus, if a previously issued administrative pronouncement held that a principle applied to A but not to B, and the subsequently issued administrative pronouncement held that the principle applied to both A and B, the previously issued administrative pronouncement is said to have been modified.

Obsolete: Where a previously issued administrative pronouncement is not considered determinative with respect to future transactions, frequently because of changes in the underlying law or because a position taken in an administrative pronouncement has been incorporated in a subsequently promulgated regulation, the previously issued administrative pronouncement is said to have been obsolete.

Revoked: Where the substance of a previously issued administrative pronouncement is wholly changed and no part thereof is continued without change in a subsequently issued administrative pronouncement, the previously issued administrative pronouncement is said to have been revoked.

Superseded: Where the subsequently issued administrative pronouncement does nothing more than restate the substance of a previously issued administrative pronouncement, the previously issued administrative pronouncement is said to have been superseded. If the subsequently issued administrative pronouncement does more than restate the substance of a previously issued administrative pronouncement, a combination of terms is used. For example, where a subsequently issued administrative pronouncement changes in part the substance of a previously issued administrative pronouncement and restates in part the substance thereof, the previously issued administrative pronouncement is said to have been modified and superseded.

Supplemented: Where a list, such as a list of the names of licensed distributors, is published in a previously issued administrative pronouncement and that list is expanded by adding more names in a subsequently issued administrative pronouncement, the previously issued administrative pronouncement is said to have been supplemented. Ultimately, the previously issued administrative pronouncement and any administrative pronouncements that supplement it may be superseded by a subsequently issued administrative pronouncement.

Suspended: Where the position taken in a previously issued administrative pronouncement will not be applied pending some further action, such as the issuance of new or amended regulations or the outcome of cases in litigation, the previously issued administrative pronouncement is said to have been suspended.

EFFECT OF THIS DOCUMENT: An Announcement (AN) is a document that alerts taxpayers to new developments (other than newly enacted or amended Connecticut or federal laws or newly released judicial decisions), including new administrative positions, policies or practices.

EFFECT ON OTHER DOCUMENTS: AN 91(11) is amplified and superseded and may not be relied upon on or after the date of issuance of this Announcement.

AN 91(11.1)
Administrative pronouncements
Issued: 11/14/96