97-363 |
97-363 |
Rulings of the Tax Commissioner |
09/09/1997 |
Deficiency assessments; Sampling method |
97-362 |
97-362 |
Rulings of the Tax Commissioner |
09/08/1997 |
Low budget entertainment videos subject to licensure |
97-361 |
97-361 |
Rulings of the Tax Commissioner |
09/04/1997 |
Aircraft; Sale/lease |
97-360 |
97-360 |
Rulings of the Tax Commissioner |
09/05/1997 |
Filing an amended return; Extended filing date |
97-36 |
97-36 |
Rulings of the Tax Commissioner |
01/27/1997 |
Ships and vessels; Pollution containment equipment; Vessel supplies |
97-359 |
97-359 |
Rulings of the Tax Commissioner |
09/04/1997 |
Coalfield Employment Enhancement Tax Credit |
97-358 |
97-358 |
Rulings of the Tax Commissioner |
09/03/1997 |
Exemption certificates; Certificates of exemption |
97-357 |
97-357 |
Rulings of the Tax Commissioner |
08/28/1997 |
Publishing and broadcasting; Game programs |
97-356 |
97-356 |
Rulings of the Tax Commissioner |
08/29/1997 |
In general; Net operating loss carryover |
97-355 |
97-355 |
Rulings of the Tax Commissioner |
08/29/1997 |
Nonresident estates and trusts; Taxable income; Canadian trust income |
97-354 |
97-354 |
Rulings of the Tax Commissioner |
08/29/1997 |
Resales; Refund from vendor for erroneous tax payment |
97-353 |
97-353 |
Rulings of the Tax Commissioner |
08/29/1997 |
Occasional sales, including mergers; Restaurants |
97-352 |
97-352 |
Rulings of the Tax Commissioner |
08/29/1997 |
Leases and rentals; Allocation of tangible personal property |
97-351 |
97-351 |
Rulings of the Tax Commissioner |
08/29/1997 |
Exemption certificates; Blanket exemptions; Substantial conformance |
97-350 |
97-350 |
Rulings of the Tax Commissioner |
08/29/1997 |
Manufacturing, processing, assembling, or refining; "Used directly' |
97-35 |
97-35 |
Rulings of the Tax Commissioner |
01/27/1997 |
Notice of assessment; Estimated assessments |
97-349 |
97-349 |
Rulings of the Tax Commissioner |
08/28/1997 |
Manufacturing; Research and development; Charitable organization |
97-348 |
97-348 |
Rulings of the Tax Commissioner |
08/28/1997 |
Penalties and Interest; Penalty for deficiency |
97-347 |
97-347 |
Rulings of the Tax Commissioner |
08/28/1997 |
Beauty salon providing therapeutic massages |
97-346 |
97-346 |
Rulings of the Tax Commissioner |
08/28/1997 |
Telecommunications; Collectible prepaid telephone cards |
97-345 |
97-345 |
Rulings of the Tax Commissioner |
08/28/1997 |
Reorganizations: issues related to mergers and acquisitions; Net operating loss deduction permitted |
97-344 |
97-344 |
Rulings of the Tax Commissioner |
08/28/1997 |
Exceptions; Taxicabs |
97-343 |
97-343 |
Rulings of the Tax Commissioner |
08/28/1997 |
Limited liability companies; Filing requirements |
97-342 |
97-342 |
Rulings of the Tax Commissioner |
08/27/1997 |
Nonprofit organizations, private schools, and churches; Volunteer recruiting |
97-341 |
97-341 |
Rulings of the Tax Commissioner |
08/27/1997 |
Corporations required to file; Qualified Subchapter S subsidiary |