Our Bureau provides legal and policy guidance to Division of Local Services (DLS) managers and staff, and other Department of Revenue (DOR) divisions, on the municipal tax and finance laws DLS oversees. It drafts guidelines and other official written DLS and DOR statements that provide guidance to local officials on those laws and explain DLS policy and practice. It also drafts and reviews legislation, provides educational and training programs for local officials and performs several statutory duties of the Commissioner of Revenue regarding municipal tax administration. Bureau attorneys also assist current local officials and municipal counsels with general municipal tax and finance law questions. Telephone or email responses to questions are intended as informal guidance and do not represent the official legal opinion of the DOR.