Glossary · Change & Conversion
Determination Letter
In short
The Department's written decision closing an MRRA Credit Request, emailed to the prime contractor or their authorized appointee.
In full
A Determination Letter is what the Department issues at the end of an MRRA Credit Request review. It is emailed to the prime contractor, to the appointee named on the POA or Disclosure Authorization Form, or to both.
It is not an information letter and it is not a private taxpayer ruling, and the three carry different weight. An information letter is general written advice on how the law applies. A private taxpayer ruling is issued under a statutory process, binds the Department as to the requesting taxpayer, and protects against the tax itself. A Determination Letter decides one credit request on one contract.
Because it closes a specific request rather than answering a question of law, it establishes nothing for any other contract, including another contract of the same contractor.
ADOR MRRA Credit Request Procedure; A.R.S. § 42-2101 (private taxpayer rulings); A.R.S. § 42-2052 (erroneous advice; abatement)