This document is provided as a resource document. It gives a brief summary of the tax law changes made by the 1999 General Assembly as well as tax law changes made in previous years that take effect for tax year 1999. The changes are listed by type of tax. The order of the tax types is the order in which they appear in the General Statutes. Within a tax type, the changes are listed in numerical order. The document does not include law changes that affect the Department of Revenue but do not affect the tax laws.

For further information on a tax law change, refer to the legislation that made the change. Administrative rules, bulletins, directives, and other instructions issued by the Department, as well as opinions issued by the Attorney General's Office, may provide further information on the application of a tax law change.