Abstract: Memoranda, correspondence, issue papers, and work sheets used by the Division of Research and Analysis of the Department of Revenue (DOR) in preparing analyses of the tax and financial impact of pending legislation. In addition to analyses prepared by DOR, the files may include memoranda prepared by the Legislative Fiscal Bureau. For some years, detailed analyses of the state budget, some of which were originally received as part of these files, are filed with the division’s general subject file. Files for the 1979 and 1981 sessions are missing.