Introduction
A policy is a written guideline provided to taxpayers to explain procedures or provide guidance in particular fact situations.
Unless specifically stated, these policies apply to both personal income tax programs. The terms "Metro" or "County", as used in policy examples, shall include and may be substituted for the other jurisdiction, unless the policy only interprets a code section unique to one jurisdiction.
Policies are not law nor are they subject to public hearing as are the administrative rules.
All official policies adopted by the Revenue Division are reviewed internally before formal adoption by signature of the Director of the Revenue Division.
Administration
Tax Administration Policy - Penalty Waiver Requests
Tax Administration Policy - Personal Income Tax Interest Rates on Tax Due and Refunds
Tax Administration Policy - Refunds
Tax Administration Policy - Returned Check Charge
Tax Administration Policy - Tax Return Due Dates
Tax Administration Policy - Your Right to Appeal
Credits
Tax Administration Policy - Credit for Taxes Paid to Another State