The Division of Taxation issues a variety of publications and notices, usually designated as such, that address rights and responsibilities under the Tax Law, related statutes and regulations adopted pursuant thereto. For the most part, publications are detailed booklets or pamphlets that are directed at specific matters or industries. The division's publications commonly contain comprehensive narratives, examples, questions and answers, charts, sample forms and instructions, technical details such as magnetic media specifications, or related communications. Notices, on the other hand, are concise, topical announcements that are issue specific. In addition, the division provides online tax information on the department's website. The publications, notices, and online tax information are informational in character and are primarily intended to enhance compliance through education.

Publications, notices, and online tax information are the most efficient methods the division has of timely disseminating written information to similarly situated taxpayers. They are provided to targeted groups and also made available to division personnel and to anyone else upon their request and are available on the department's website. Publications and online tax information are regularly updated, whereas notices are seldom modified because of their impermanence.

The division's publications, notices, and online tax information in themselves do not have any legal effect. This notwithstanding, publications, notices, and online tax information serve an essential role in expeditiously conveying pertinent information to taxpayers, tax practitioners, personnel of the division and members of the general public. As is the case with technical memoranda described in section 2375.6 of this Part, to the extent that the division's publications, notices, and online tax information are reasonable and consistent with the governing laws and regulations, they cannot be ignored without risking the violation of such laws and regulations.