Document # Public Document # Document Type Date Issued Description
85-95 85-95 Rulings of the Tax Commissioner 04/30/1985 Applicability to federal government purchases
85-96 85-96 Rulings of the Tax Commissioner 04/30/1985 Money market interest income; Treasury bill interest
85-92 85-92 Rulings of the Tax Commissioner 04/30/1985 Commercial vessels; Interstate commerce; Fuel and supplies; Applicability to charter fees and items sold
85-91 85-91 Rulings of the Tax Commissioner 04/30/1985 Computer lease transaction.
85-90 85-90 Rulings of the Tax Commissioner 04/30/1985 Alternative method of apportionment
85-94 85-94 Rulings of the Tax Commissioner 04/30/1985 Contractors; Inapplicability of resale exemption
85-9 85-9 Tax Bulletins 04/26/1985 Commercial advertisements
85-88 85-88 Rulings of the Tax Commissioner 04/19/1985 Interest;Federal Adjustment
85-86 85-86 Rulings of the Tax Commissioner 04/19/1985 Supplemental Writing;Primary Obligation Exempt
85-87 85-87 Rulings of the Tax Commissioner 04/19/1985 Credit for Taxes Paid to Another State;Taxes Erroneously Paid
85-85 85-85 Rulings of the Tax Commissioner 04/15/1985 Publications;Advertising Supplements
85-83 85-83 Rulings of the Tax Commissioner 04/12/1985 Failure to collect and remit the tax
85-82 85-82 Rulings of the Tax Commissioner 04/12/1985 Aircraft; Out-of-state sale
85-80 85-80 Rulings of the Tax Commissioner 04/12/1985 Request permission to use an alternative method of allocation and apportionment
85-84 85-84 Rulings of the Tax Commissioner 04/12/1985 Oxygen and medical equipment; Physician's prescription
04051985 Attorney General's Opinion 04/05/1985 Securities and Commodities Business Activity
85-79 85-79 Rulings of the Tax Commissioner 04/05/1985 Statute of limitations
85-81 85-81 Rulings of the Tax Commissioner 04/04/1985 Maryland lottery winnings; Out-of-state tax credit
85-76 85-76 Rulings of the Tax Commissioner 04/04/1985 Individuals and Fiduciaries;Reliance on CPA's Mistake
85-75 85-75 Rulings of the Tax Commissioner 04/04/1985 Motor fuel sold at military post exchanges
85-78 85-78 Rulings of the Tax Commissioner 04/04/1985 Penalty and interest; Failure to file an extension
85-89 85-89 Rulings of the Tax Commissioner 04/04/1985 Subtractions;Inapplicability to Return of Capital
85-77 85-77 Rulings of the Tax Commissioner 04/04/1985 Amendment to filing status; Statute of limitations
85-73 85-73 Rulings of the Tax Commissioner 04/03/1985 Contractors;Modular Home Builders
85-72 85-72 Rulings of the Tax Commissioner 04/03/1985 Retail Sales of Tangible Personal Property;Purchase for Personal Use and Distribution