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2008 Internal Policy Directives

(formerly Legal Policy Determination Memos)

Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration. They will be made available to the public on the Department of Treasury web site as they are developed and issued.

Number Act Title
IPD 2008-1 Single Business Tax Act Small Business Credit and Statutory Exemption for a Controlled Group - Short Periods
IPD 2008-2 Single Business Tax Act SBT Industrial Personal Property Tax Credit 2006 and 2007
IPD 2008-3 Revenue Act Frivolous Protest Penalty