Agency Opinions Source

The Agency Options source contains agency decisions and opinions about formal opinions and decisions, advisory rulings, memoranda, actions, orders, and related documents.

Depending on your product subscription, you may not have access to this source.

The following table provides details about this source.

Source Details

Source Element

Details

State Coverage

The following states are included in the source:

Alabama
Alaska
Arizona
Arkansas
California
Colorado
Connecticut
Delaware
District of Columbia
Florida
Georgia
Hawaii
Idaho
Illinois
Indiana
Iowa
Kansas
Kentucky
Louisiana
Maine
Maryland
Massachusetts
Michigan
Minnesota
Mississippi
Missouri
Montana
Nebraska
Nevada
New Hampshire
New Jersey
New Mexico
New York
North Carolina
North Dakota
Ohio
Oklahoma
Oregon
Pennsylvania
Rhode Island
South Carolina
South Dakota
Tennessee
Texas
Utah
Vermont
Virginia
Washington
West Virginia
Wisconsin
Wyoming

Complete File of Sources

AK SOS (Secretary of State) Securities Orders, Releases, and Letters
AL SOS Securities Orders, Releases, and Letters
AR Division of Securities; Decisions, Releases and Letters
AZ Corporation Commission - Securities Division Decisions
CA DOC (Department of Corrections) Decisions
CO Division of Securities; Decisions, Releases and Letters
CT Office of the Banking Commissioner; Decisions, Releases, & Letters
DC Department of Insurance and Securities Regulation*
DE Division of Securities; Decisions, Releases and Letters
FL Securities Commission Decisions
GA Commissioner of Securities Decisions*
HI Department of Commerce and Consumer Affairs*
IA - Insurance Department of Iowa, Securities Division Decisions
ID Department of Finance, Securities Division; Decisions
IL SOS Securities Division Decisions
IN Office of SOS, Securities Division; Opinions
KS Securities, Orders, Releases and Letters
KY Department of Financial Institutions, Division of Securities Decisions
Louisiana Commissioner of Securities*
MA Office of SOS, Securities Division; Opinions (Archive)*
MD Securities Orders, Releases and Letters
ME Department of Pro. and Financial Regulation and Securities Div.
MN Department of Commerce*
MO Securities Commission; Opinions and Decisions
MS SOS, Securities Division
MT State Auditor's Office, Securities Department*
NC Department of the SOS
ND Office of Commerce of Securities
Nebraska Department of Banking and Finance, Bureau of Securities
New York Securities No-Action Letters
NH Bureau of Securities Regulation, Department of State
NJ Department of Law and Public Safety, Bureau of Securities
NM SOS Securities Orders, Releases, and Letters
NV SOS, Securities Division
OH Department of Commerce, Division of Securities; Decisions
OK Securities Commission; Decisions and Interpretive Opinions
OR Department of Commerce, Corporate Division Materials
PA Securities Commission Decisions
RI Department of Business Regulation, Division of Securities
SC Office of the SOS
SD Department of Commerce & Regulation, Division of Securities; Opinions
State of Michigan Department of Licensing and Regulatory Affairs Office of Financial and Insurance Regulation
TN Department of Commerce and Insurance
TX State Securities Board; Opinions and Decisions
UT Department of Commerce, Division of Securities Decisions
VA State Corporation Commission Securities Decisions
VT Department of Banking, Insurance, Securities & Health Care Administration, Securities Division
WA Department of Licensing Business – Securities Division
WI Securities Commission
WV State Auditor's Office
WY SOS, Securities Division; Opinions & Decisions

An asterisk (*) indicates that the source is no longer updated.

Frequency

As received from the agency

Update Schedule

Varying intervals depending on the source

Decisions are generally available seven days after receipt from the state.

Possible Record Details

Full text

All State Tax Administrative Decisions Source

The All State Tax Administrative Decisions source is a group file containing all state tax administrative decisions.

The following table provides details about this source.

Source Details
Source Element	Details
Coverage	Varies by individual source
Frequency	Varies by source
Update Schedule	Updated regularly Follows an atypical schedule as received by the state.
Possible Record Details	Selected full text
Complete File	AZ Tax Court Cases and Board of Tax Appeals Decisions CA Franchise Tax Board Chief Counsel Rulings CA Franchise Tax Board Decisions CA Tax Cases, Board of Equalization Decisions & Rulings CA Franchise Tax Board Information Letters CO Department of Revenue Tax Materials IA District Court, State Board of Tax Review, & Department of Finance Tax Decisions ID Tax Commission Board of Tax Appeals Decisions IL Department of Revenue Regulations and Tax Materials IN Tax Court and Department of Revenue Materials Kansas Court of Tax Appeals KY Kentucky Board of Tax Appeals Orders and Judgments LA Louisiana Board of Tax Appeals MA Appellate Tax Board Decisions and Department of Revenue Materials ME Tax Rules and Bulletins MI Tax Tribunal and Department of Treasury Materials MT Tax (Group Source) NC Tax (Group Source) NH Board of Tax and Land Appeals NY New York State Tax Materials OH Board of Tax Appeals and Department of Taxation Materials (Group Source) OK Tax Commission Orders PA Commonwealth Court Tax Decisions RI Division of Taxation - Decisions RI Division of Taxation - Regulations SC South Carolina Tax Commission Decisions TX Comptroller of Public Accounts Hearing Decisions and Texas Tax Regulations (Group Source) UTAH Tax Commission Private Letter Rulings UT State Tax Commission Decisions and Orders VA Combined Rulings, Bulletins & Regulations from the Department of Taxation VT Department of Taxes Formal Rulings and Regulations WA Board of Tax Appeals and Department of Revenue Decisions Washington Department of Revenue Excise Tax Advisories WI Tax Appeals Commission Decisions and Orders WV Department of Tax and Revenue Ohio Department of Taxation MO State Tax Commission Decisions
Searchable Fields	Source State Words in the Article Without the Words Date