97-123 |
97-123 |
Rulings of the Tax Commissioner |
03/10/1997 |
Wages subject to withholding; Severance and incentive payments |
97-124 |
97-124 |
Rulings of the Tax Commissioner |
03/10/1997 |
Situs; Courier services |
97-125 |
97-125 |
Rulings of the Tax Commissioner |
03/11/1997 |
Definite place of business; Residence |
97-126 |
97-126 |
Rulings of the Tax Commissioner |
03/13/1997 |
Penalties; Trust fiduciary liability for delinquent tax |
97-127 |
97-127 |
Rulings of the Tax Commissioner |
03/13/1997 |
Filing an amended return; Statute of limitations |
97-128 |
97-128 |
Rulings of the Tax Commissioner |
03/20/1997 |
Second Quarter Interest Rates |
97-129 |
97-129 |
Rulings of the Tax Commissioner |
03/19/1997 |
Interest on underpayments and overpayments; Interest on BPOL refunds |
97-13 |
97-13 |
Rulings of the Tax Commissioner |
01/17/1997 |
Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers |
97-130 |
97-130 |
Rulings of the Tax Commissioner |
03/19/1997 |
Leases and rentals; Leaseback for refinancing debt |
97-131 |
97-131 |
Rulings of the Tax Commissioner |
03/19/1997 |
Proceeds received after probate |
97-132 |
97-132 |
Rulings of the Tax Commissioner |
03/19/1997 |
Alternative method of allocation and apportionment; Separate accounting |
97-133 |
97-133 |
Rulings of the Tax Commissioner |
03/20/1997 |
Situs for local license taxation; Businesses subject to licensure |
97-134 |
97-134 |
Rulings of the Tax Commissioner |
03/20/1997 |
Manufacturing, Processing, Assembling, or Refining; Milk processing |
97-135 |
97-135 |
Rulings of the Tax Commissioner |
03/20/1997 |
Government transactions; Agency status in use of public or private funds |
97-136 |
97-136 |
Rulings of the Tax Commissioner |
03/21/1997 |
Taxation of nonresidents; Apportionment of income |
97-137 |
97-137 |
Rulings of the Tax Commissioner |
03/21/1997 |
Services; Separately stated charges |
97-138 |
97-138 |
Rulings of the Tax Commissioner |
03/21/1997 |
Situs of gross receipts |
97-139 |
97-139 |
Rulings of the Tax Commissioner |
03/21/1997 |
Agriculture; Medical, dental, and optical supplies and drugs; Veterinary supplies |
97-14 |
97-14 |
Rulings of the Tax Commissioner |
01/19/1997 |
Manufacturing, processing, assembling, or refining; Dispensers supplied by manufacturer |
97-140 |
97-140 |
Rulings of the Tax Commissioner |
03/24/1997 |
Itemized deduction; Standard deduction; Nonresident aliens |
97-141 |
97-141 |
Rulings of the Tax Commissioner |
03/24/1997 |
Services; Repair and installation; Maintenance contracts and warranties |
97-142 |
97-142 |
Rulings of the Tax Commissioner |
03/24/1997 |
Exceptions to the local license tax; Business, professional, and occupational license tax (BPOL); Public service corporations |
97-143 |
97-143 |
Rulings of the Tax Commissioner |
03/24/1997 |
Exceptions to the local license tax; Charitable nonprofit organizations |
97-144 |
97-144 |
Rulings of the Tax Commissioner |
04/18/1997 |
Alternative methods; Request for alternative method denied |
97-145 |
97-145 |
Rulings of the Tax Commissioner |
03/21/1997 |
Exceptions to the local license tax; Business of renting real estate |