97-37 |
97-37 |
Rulings of the Tax Commissioner |
01/29/1997 |
Photography; Videotape duplication |
97-369 |
97-369 |
Rulings of the Tax Commissioner |
09/15/1997 |
Application of sales and use taxes; Nexus of retailer/dealer |
97-368 |
97-368 |
Rulings of the Tax Commissioner |
09/12/1997 |
Returns of affiliated corporations; Filing status change request |
97-367 |
97-367 |
Rulings of the Tax Commissioner |
09/11/1997 |
Returns of affiliated corporations; Filing status change request |
97-366 |
97-366 |
Rulings of the Tax Commissioner |
09/10/1997 |
Time limitations for assessment and collection; Timeliness of requests |
97-365 |
97-365 |
Rulings of the Tax Commissioner |
09/10/1997 |
Nonprofit organizations, private schools, and churches; Cancer patient services |
97-364 |
97-364 |
Rulings of the Tax Commissioner |
09/10/1997 |
Penalties and Interest; First time audit |
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 |