Corporate, Excise, and Insurance Tax Division

Directives & Technical Advice Memoranda

Note: Older publications may have been affected by more recent legislation.

Corporate Income and Franchise Tax

Directives

CD-12-02 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return on or after January 1, 2012 (Superseded by S.L. 2012-43, s.5) April 19, 2012
CD-12-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return for Tax Years Beginning Before January 1, 2012 April 19, 2012
CD-11-01 Secretary's Authority to Adjust the Net Income of a Corporation or to Require a Corporation to File a Combined Return (replaced by CD-12-01 and CD-12-02) November 16, 2011
CD-08-2 Revised Guidelines for Renewable Energy Tax Credit September 15, 2008
CD-06-1 Effect of an Extension on the Statutes of Limitations October 25, 2006
CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004
CD-04-1 Effect of Separately Stated Items of Income on Income Tax Returns Filed by Pass-through Entities February 16, 2004
CD-02-3 Internal Revenue Code § 338(h)(10) May 31, 2002
CD-02-2 Corporate Members of Limited Liability Companies May 31, 2002
CD-02-1 Nexus and Filing Obligations of Corporate Members of LLCs May 31, 2002
CD-01-1 Business v. Nonbusiness Income and the Lenox Decision November 20, 2001
PD-00-3 Revised Guidelines for Renewable Energy Credits (See CD-08-2 for recent law changes) December 4, 2000
CD 99-1 Nexus of An Out-of-State Mortgage Lender February 19, 1999
CD 98-4 Doing Business November 19, 1998
CD 98-3 Credit for Investing in Machinery and Equipment November 20, 1998
CD 98-2 Nexus of A Manufacturer's Representative (modified by CD 98-4) April 27, 1998
CD-98-1 Effective Date For Payment of Franchise Tax By Motor Carriers March 13, 1998

Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2008)

Guidelines for Determining the Tax Credit for Investing in Renewable Energy Property (rev 2000)

Technical Advice Memoranda

CTAM 97-15 Domestic Corporations and Income Apportionment September 16, 1997
CTAM 97-14 Subsidiary Dividends and Other Dividend Income September 15, 1997
CTAM 97-13 Qualified Subchapter S Subsidiaries August 1, 1997
CTAM 97-12 Number not used  
CTAM 97-11 Number not used  
CTAM 97-10 Number not used  
CTAM 97-9 Qualified Subchapter S Subsidiaries April 7, 1997
CTAM 97-8 Number not used  
CTAM 97-5 Withdrawn - Obsolete  
CTAM 97-4 Deferred Liabilities/Deferred Tax Assets (obsolete for taxable years beginning on or after January 1, 2007. See S.L. 06-95, s.1.1) August 1, 1996
CTAM 97-3 New IRS "Check the Box" Regulations & Qualified Subchapter S Subsidiaries January 27, 1997
CTAM 97-1 Number not used  

 

Excise Tax

Technical Advice Memoranda

CTAM 97-2 Sales of Alcoholic Beverages on Military Bases February 25, 1997

 

Insurance Gross Premium Tax

Directives

CD-08-1 Allocation of Premium Income From Group Life Insurance Policies January 23, 2008
CD-04-2 Wage Standard Tests for Article 3A Tax Credits March 17, 2004

 

Privilege Tax

Directives

CD 99-2 New Tax on Pawnbrokers and Check-Cashing Businesses September 15, 1999

Technical Advice Memoranda

CTAM 97-7 Interpretation of Secrecy Provision/ Providing Information to Government Agencies March 12, 1997
CTAM 97-6 Gross Receipts Tax on Boxing Matches/Clarification of Existing Policy March 4, 1997