CAUTION: Our website contains advisory opinions issued by the Department from 1987 to present. This Calendar Year Index only contains advisory opinions issued on or after January 1, 2003. Advisory Opinions may be modified, superseded, or become obsolete. The Department issues an Information Letter (a citator) quarterly that identifies the effect new advisory opinions have on those previously published to the best of our knowledge. This Citator; however, does not include the effect new laws, regulations, or court decisions have on previously issued advisory opinions.

• Calendar Year 2013
• Calendar Year 2012
• Calendar Year 2011
• Calendar Year 2010
• Calendar Year 2009
• Calendar Year 2008
• Calendar Year 2007
• Calendar Year 2006
• Calendar Year 2005
• Calendar Year 2004
• Calendar Year 2003
  

ADVISORY OPINIONS ARE ABBREVIATED AS FOLLOWS: