Private Letter Rulings from the Comptroller

If you want to know if your project qualifies for some arcane tax credit, you ask the Texas Comptroller for a clarification. The Comptroller then issues what they call a Private Letter Ruling.

From the Comptroller’s website:

A private letter ruling is the Comptroller’s written determination as to how relevant tax laws, rules and policies apply to a specific set of facts. It is binding on the Comptroller, except as noted below, and, provided the taxpayer’s identity is included in the request, the person or entity to whom or which the request relates can rely on it for purposes of the agency’s detrimental reliance policy in Rule 3.10.

Now don’t you imagine the El Paso City Attorney has asked the Comptroller for a private letter ruling on whether or not the proposed arena is eligible for the sales and liquor tax refund?

Of course she has. She’s not incompetent.

Do you suppose the City Attorney has shared the Comptroller’s determination with City Council?

I dunno. City Council seems singularly uninformed.

If I were the mayor, I’d probably ask the Comptroller directly without bothering the City Attorney. She’s so busy. If you do, Mayor, the reference number 160600648 might be useful.

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