97-204 |
97-204 |
Rulings of the Tax Commissioner |
04/24/1997 |
Nonprofit organizations, private schools, and churches; T-shirts sales to churches not exempt |
97-205 |
97-205 |
Rulings of the Tax Commissioner |
04/22/1997 |
Audit procedures; Sampling accepted over tax schedules |
97-206 |
97-206 |
Rulings of the Tax Commissioner |
04/28/1997 |
Audit procedures; Sample period rejected |
97-207 |
97-207 |
Rulings of the Tax Commissioner |
04/28/1997 |
Taxable Income; Modifications to Federal Taxable Income; Foreign source income reduced to zero |
97-208 |
97-208 |
Rulings of the Tax Commissioner |
04/29/1997 |
Consumer liability; Tax as legal debt of purchaser |
97-209 |
97-209 |
Rulings of the Tax Commissioner |
04/29/1997 |
Nonprofit organizations, organization not exempt |
97-21 |
97-21 |
Rulings of the Tax Commissioner |
01/24/1997 |
Out-of-state contractors |
97-210 |
97-210 |
Rulings of the Tax Commissioner |
04/29/1997 |
Manufacturing, processing, assembling or refining; Lumber wholesaler |
97-211 |
97-211 |
Rulings of the Tax Commissioner |
04/29/1997 |
Nonprofit organizations, private schools and churches; School bus service |
97-212 |
97-212 |
Rulings of the Tax Commissioner |
03/14/1997 |
Retroactive effect of legislation |
97-213 |
97-213 |
Rulings of the Tax Commissioner |
04/30/1997 |
Services, professional or personal; Internet |
97-214 |
97-214 |
Rulings of the Tax Commissioner |
04/30/1997 |
Government transactions; Task integration |
97-215 |
97-215 |
Rulings of the Tax Commissioner |
05/12/1997 |
Collection of tax generally; Valid assessment in absence of contrary evidence |
97-216 |
97-216 |
Rulings of the Tax Commissioner |
05/02/1997 |
Publishing and broadcasting |
97-217 |
97-217 |
Rulings of the Tax Commissioner |
05/05/1997 |
Exceptions; Newspapers |
97-218 |
97-218 |
Rulings of the Tax Commissioner |
05/06/1997 |
Tax base; Vending machine sales; Computation of tax |
97-219 |
97-219 |
Rulings of the Tax Commissioner |
05/07/1997 |
Subtractions from federal adjusted gross income; Occupational disability income |
97-22 |
97-22 |
Rulings of the Tax Commissioner |
01/24/1997 |
Report of change in federal taxable income; Amended return |
97-220 |
97-220 |
Rulings of the Tax Commissioner |
05/15/1997 |
Penalties and Interest; Waiver of penalty |
97-221 |
97-221 |
Rulings of the Tax Commissioner |
05/15/1997 |
Corporate officer's personal liability |
97-222 |
97-222 |
Rulings of the Tax Commissioner |
05/16/1997 |
Transportation equipment; Vehicles; Purchases by contract carrier taxable |
97-223 |
97-223 |
Rulings of the Tax Commissioner |
05/16/1997 |
Taxes paid by residents to other states; Earned or business income taxed by another state |
97-224 |
97-224 |
Rulings of the Tax Commissioner |
05/16/1997 |
Assessment and payment of deficiency; Notice requirement met |
97-225 |
97-225 |
Rulings of the Tax Commissioner |
05/16/1997 |
Telecommunications; Purchase of telecommunications equipment |
97-226 |
97-226 |
Rulings of the Tax Commissioner |
05/16/1997 |
Returns of affiliated corporations; Consolidated return |