Industry Director Directives:

• Directive #1 - 12-28-2006
• Directive #2 - 04-02-2007
• Directive #3 - 10-05-2007
• Directive #4 - 08-04-2008
• Directive #5 - 09-15-2008
• Directive #6 - 02-09-2009
• Directive #7 - 06-04-2009
• Directive #8 - 06-03-2009
• Directive #9 -07-09-2010

Guidance:

• USF Appeals Settlement Guidelines 2004
• Revenue Ruling 2007-31

Key UIL Codes:

• 118.01-02
• 118.01-03
• 61.40-02

Risk Analysis:

• Audit Team makes risk analysis