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Office of Tax and Revenue
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OTR Guidance Related to COVID-19 Pandemic

Guidance Related to the COVID-19 Pandemic

  • Notice 2021-02: COVID-19 Emergency Income and Franchise Tax Extension
  • Notice 2020-05: COVID-19 Emergency Income and Franchise Tax Nexus
  • Notice 2020-03: COVID-19 Emergency Income and Franchise Tax Extension
  • Notice 2020-02: COVID-19 Emergency Sales and Use Tax Relief
  • Notice 2020-01: Extended Real Property Tax Due Date For Hotels And Motels Relating To The First Half Tax Year 2020 Installment