OTR Tax Rulings

A tax ruling provides the official tax position of the Office of Tax and Revenue (OTR). A ruling is OTR's response to requests from taxpayers and the general public for advice on a specific tax matter. A ruling is provided as advice as to the interpretation and development of the DC tax code.

A ruling may be withdrawn, revoked or modified if the law changes. For further information please contact OTR’s Office of the General Counsel at (202) 442-6500.