Letter Rulings

Private Letter Rulings & General Information Letters

   

Businesses and individuals may request a General Information Letter (GIL) or Private Letter Ruling (PLR) on any tax administered by the Department. 

  • GILs provide generalized discussions of broadly applicable tax issues that are not specifically addressed in other Department publications. They cannot be relied upon as binding guidance.
  • PLRs are specific determinations of the tax consequences of a proposed or completed transaction. Unlike a GIL, PLRs are based on particularized facts. They are binding on the Department and, therefore, provide taxpayers with greater certainty for their business and personal taxes. However, PLRs can only be relied upon by the party to whom the ruling is issued. 

For more information about GILs and PLRs, including the process for submitting a request, fee amounts, and required information in a request, please see Department Rule 1 CCR 201-1, Rule 24-35-103.5.

 

The Department encourages anyone submitting a request for a General Information Letter (GIL) or Private Letter Ruling (PLR) to submit the request electronically to dor_taxpolicy@state.co.us instead of submitting a written request by mail.

   

All Tax Types