Document # Public Document # Document Type Date Issued Description
91-189 91-189 Rulings of the Tax Commissioner 08/30/1991 Net Operating Loss Deduction
91-190 91-190 Rulings of the Tax Commissioner 08/30/1991 Services; Lease of Computer Equipment by Credit Reporting Service
91-197 91-197 Rulings of the Tax Commissioner 08/30/1991 Printing shipped out-of-state
91-151 91-151 Rulings of the Tax Commissioner 08/29/1991 Combined return; Nexus of Affiliate; Net operating loss deduction
91-184 91-184 Rulings of the Tax Commissioner 08/28/1991 Lease of equipment by affiliates; Penalties and Interest
91-179 91-179 Rulings of the Tax Commissioner 08/26/1991 Nonresident Partnerships; Income from Investment Advisory Services
91-181 91-181 Rulings of the Tax Commissioner 08/26/1991 Penalties; Liability of Corporate Officers
91-182 91-182 Rulings of the Tax Commissioner 08/26/1991 Leases or Rentals; Payment of Tax in Advance
91-180 91-180 Rulings of the Tax Commissioner 08/26/1991 Payroll Factor; Commissions Paid to Sales Representatives
91-183 91-183 Rulings of the Tax Commissioner 08/26/1991 Industrial Materials; Structural Steel
91-172 91-172 Rulings of the Tax Commissioner 08/23/1991 Dealer defined; Collection of tax on sales of medical equipment
91-177 91-177 Rulings of the Tax Commissioner 08/23/1991 Income from Out-of-State Sources; Credits
91-174 91-174 Rulings of the Tax Commissioner 08/23/1991 Racehorses; Application of agricultural exemption; Breeding horses
91-178 91-178 Rulings of the Tax Commissioner 08/23/1991 Medical testing devices
91-176 91-176 Rulings of the Tax Commissioner 08/23/1991 Nonprofit Corporate income tax exemption
91-175 91-175 Rulings of the Tax Commissioner 08/23/1991 Medical Equipment and Devices; Durable Medical Equipment for the Deaf
91-173 91-173 Rulings of the Tax Commissioner 08/23/1991 Construction materials used in museum addition; Nonprofit organization
91-170 91-170 Rulings of the Tax Commissioner 08/19/1991 Refund statute of limitations; Adjustments to Federal Taxable Income
91-171 91-171 Rulings of the Tax Commissioner 08/16/1991 Audit sample techniques; Sales of agricultural commodities
91-167 91-167 Rulings of the Tax Commissioner 08/15/1991 Retirement income; Part-year return for 1998; Residency
91-168 91-168 Rulings of the Tax Commissioner 08/15/1991 Nonprofit organization; Exemption criteria
91-169 91-169 Rulings of the Tax Commissioner 08/15/1991 Sales factor; Interest income; Assessment and payment of deficiency
91-164 91-164 Rulings of the Tax Commissioner 08/13/1991 Institutions of learning
91-163 91-163 Rulings of the Tax Commissioner 08/13/1991 Federal pension refund request
91-165 91-165 Rulings of the Tax Commissioner 08/13/1991 Industrial Materials; Air Make-Up System