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Office of Tax and Revenue

OTR will host its annual Tax Practitioner’s Institute on Tuesday, January 13, 2026, beginning at 9 am. The workshop will be offered in a hybrid format, with an in-person session and a virtual option via Microsoft Teams. The seminar is free, but registration is required. Register here.

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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