97-392 |
97-392 |
Rulings of the Tax Commissioner |
09/29/1997 |
Deficiency assessments; Internal audit review |
97-393 |
97-393 |
Rulings of the Tax Commissioner |
09/30/1997 |
Interstate transactions; Merchandise sold to foreign merchant seamen |
97-394 |
97-394 |
Rulings of the Tax Commissioner |
09/30/1997 |
Federal adjusted gross income; Net operating loss carry forward |
97-395 |
97-395 |
Rulings of the Tax Commissioner |
09/30/1997 |
Penalties; Fraud |
97-396 |
97-396 |
Rulings of the Tax Commissioner |
09/30/1997 |
Rate of license taxes; Situs rules applied to contractor's gross receipts |
97-397 |
97-397 |
Rulings of the Tax Commissioner |
09/30/1997 |
Returns of affiliated corporations; Request to change filing status |
97-398 |
97-398 |
Rulings of the Tax Commissioner |
09/30/1997 |
Supplies used directly in manufacturing for sale or resale |
97-399 |
97-399 |
Rulings of the Tax Commissioner |
10/02/1997 |
Advertising; In-house advertising |
97-4 |
97-4 |
Rulings of the Tax Commissioner |
01/14/1997 |
Utility company processing fee |
97-40 |
97-40 |
Rulings of the Tax Commissioner |
02/04/1997 |
Mobile home retailer |
97-400 |
97-400 |
Rulings of the Tax Commissioner |
10/03/1997 |
Manufacturing, Purchases for maintenance purposes |
97-401 |
97-401 |
Rulings of the Tax Commissioner |
10/02/1997 |
Government transactions; Contractor's purchase on behalf of government. |
97-402 |
97-402 |
Rulings of the Tax Commissioner |
10/03/1997 |
Application of sales and use taxes; Out-of-state vendors. |
97-403 |
97-403 |
Rulings of the Tax Commissioner |
10/03/1997 |
Back pay |
97-404 |
97-404 |
Rulings of the Tax Commissioner |
10/06/1997 |
Rate of license taxes; Real estate broker commissions. |
97-405 |
97-405 |
Rulings of the Tax Commissioner |
10/03/1997 |
Computers, services and software |
97-406 |
97-406 |
Rulings of the Tax Commissioner |
10/07/1997 |
Manufacturing, Publishing equipment and supplies. |
97-407 |
97-407 |
Rulings of the Tax Commissioner |
10/08/1997 |
True object of transaction |
97-408 |
97-408 |
Rulings of the Tax Commissioner |
10/08/1997 |
Residency; Military personnel and spouses. |
97-409 |
97-409 |
Rulings of the Tax Commissioner |
10/08/1997 |
Coalfield Employment Enhancement Tax Credit; Application to subsidiaries. |
97-41 |
97-41 |
Rulings of the Tax Commissioner |
02/04/1997 |
In general; Gross receipts; Flowers and grave services |
97-410 |
97-410 |
Rulings of the Tax Commissioner |
10/09/1997 |
Procedure for determining situs of service providers. |
97-411 |
97-411 |
Rulings of the Tax Commissioner |
10/09/1997 |
Exemptions; Personal exemptions. |
97-412 |
97-412 |
Rulings of the Tax Commissioner |
10/09/1997 |
Nonprofit organizations, private schools, and churches; Organization providing employment services to handicapped. |
97-413 |
97-413 |
Rulings of the Tax Commissioner |
10/10/1997 |
Time limit for assessment of BPOL tax |