Document # Public Document # Document Type Date Issued Description
92-189 92-189 Rulings of the Tax Commissioner 09/29/1992 HVAC and electrical equipment; ST-11-A ; Daily newspaper company
92-19 92-19 Rulings of the Tax Commissioner 04/14/1992 Advertising; Graphic Design
92-190 92-190 Rulings of the Tax Commissioner 09/29/1992 Independent contractors; School teachers
92-191 92-191 Rulings of the Tax Commissioner 09/29/1992 Amended return; Refund statute of limitations
92-192 92-192 Rulings of the Tax Commissioner 09/29/1992 Gratuity charges on meals; Private social club restaurant
92-193 92-193 Rulings of the Tax Commissioner 09/29/1992 Out-of-state tax credit; Protective claim for refund of tax
92-194 92-194 Rulings of the Tax Commissioner 09/29/1992 Government Transactions; Property Used to Provide Engineering Services
92-195 92-195 Rulings of the Tax Commissioner 09/30/1992 First use; Maryland audit and refund of tax
92-196 92-196 Rulings of the Tax Commissioner 09/30/1992 Maintenance contracts; Computer hardware and software
92-197 92-197 Rulings of the Tax Commissioner 10/02/1992 Filing Separately; One Spouse Residing in Another State
92-198 92-198 Rulings of the Tax Commissioner 10/02/1992 Assignment of Foreclosure Bid on Deed of Trust
92-199 92-199 Rulings of the Tax Commissioner 10/05/1992 Recycling Machinery and Equipment; Credit Year
92-2 92-2 Rulings of the Tax Commissioner 04/01/1992 Sale and Installation of Public School Equipment
92-20 92-20 Rulings of the Tax Commissioner 04/14/1992 Industrial Materials; Reconditioning of Railroad Bearings
92-200 92-200 Rulings of the Tax Commissioner 10/07/1992 Amortization of customer list; Adjustments by I.R.S.
92-201 92-201 Rulings of the Tax Commissioner 10/07/1992 Audit adjustments of consolidated return
92-202 92-202 Rulings of the Tax Commissioner 10/07/1992 Advertising Agency
92-203 92-203 Rulings of the Tax Commissioner 10/19/1992 Returns of Affiliated Corporation; Consolidated Filing
92-204 92-204 Rulings of the Tax Commissioner 10/16/1992 Federal Adjusted Gross Income; Income Earned by Taxpayer's Children
92-205 92-205 Rulings of the Tax Commissioner 10/16/1992 Manufacturing; Barges Used to Transport Mined Products
92-206 92-206 Rulings of the Tax Commissioner 10/21/1992 Aircraft; Authority to license aircraft
92-207 92-207 Rulings of the Tax Commissioner 10/21/1992 Application of Sales and Use Taxes; Possession Taken in Virginia
92-208 92-208 Rulings of the Tax Commissioner 10/21/1992 Magazine subscription sales by catalog company
92-209 92-209 Rulings of the Tax Commissioner 10/19/1992 Nonprofit Exemption, Food consumption; Area Agency on Aging,
92-21 92-21 Rulings of the Tax Commissioner 04/14/1992 Intercompany interest income; Nonsales items and sales apportionment factor