Policy Documents

Revenue Information Bulletins

Code
20-012
Additional Sales Tax Relief Provisions Related to COVID-19
05/22/2020 PDF
20-011
Severance Tax Extensions
04/22/2020 PDF
20-010
Natural Gas Severance Tax Rate Effective July 1, 2020 through June 30, 2021
04/14/2020 PDF
20-009
Income and Franchise Tax Return Extensions and Other Matters Related to COVID-19
03/23/2020 PDF
20-008
Tax Return Extensions and Other Matters Related to COVID-19
03/19/2020 PDF
20-007
Delinquent Payment Penalty for Corporations
03/10/2020 PDF
20-006
Waiver of Electronic Filing Mandate for Fiduciary Income Tax Extensions and Fiduciary Income Tax Returns for Tax Year 2019
03/10/2020 PDF
20-005
Applicable Interest Rate for Certain Severance Tax Overpayments
01/01/2020 PDF
20-004
2020 Taxable Value for Refinery Gas
01/23/2020 PDF
20-003
2020 Severance Tax Values for Timber Products
01/01/2020 PDF
20-002
2020 Judicial Interest Rate to Be Paid On Refunds
01/01/2020 PDF
20-001
2020 Interest Rate Collected on Unpaid Taxes
01/01/2020 PDF
19-019
Guidance on the Pass-Through Entity Election
02/05/2020 PDF

Revenue Rulings

Code
20-002
Income Tax Income Tax Relief Provisions for COVID-19 Public Health Emergency
03/30/2020 PDF
20-001
Tax Effect of Community Property Rules on Separate Residency of Married Persons
01/30/2020 PDF

Remote Sellers Information Bulletins

Code
20-002
Effective Date for Remote Seller Registration and Collection of State and Local Sales and Use Tax at Actual Rates
05/07/2020 PDF