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ARTICLE · 27 MAY 2014

Texas Comptroller Provides Guidance On Private Letter Ruling Requests

Grant Thornton LLP
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The Texas Comptroller of Public Accounts recently provided information and answers to FAQs about responding to private letter ruling requests.

United StatesTax
John LaBorde
John LaBorde
Pat McCown
Pat McCown
David Somerville
David Somerville
David Rohlmeier
David Rohlmeier
Tracy Watts
Tracy Watts
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The Texas Comptroller of Public Accounts recently provided information and answers to frequently asked questions about responding to private letter ruling requests, distinguishing these rulings from general information letters.1 The Comptroller provided guidance on how to request a private letter ruling, explained when a ruling will have binding effect, and noted when a ruling will not be issued. Other information provided in the Comptroller's release includes limitations for detrimental reliance relief, procedures for modification or revocation of responses by the Comptroller to rulings, confidentiality of rulings and publication of redacted rulings on the Comptroller's State Tax Automated Research (STAR) system.

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