Which of these statements regarding the legal authority of secondary sources of tax law is correct?

A$)$

As official interpretations of law, secondary sources of tax law have a weight of authority that is equal to that of the tax laws themselves.

B$)$

Secondary sources of tax law have quasi$-$legal authority.

C$)$

Secondary sources of tax law have proximate legal authority.

D$)$

Secondary sources of tax law have no legal authority.