Document # Public Document # Document Type Date Issued Description
05-68 05-68 Rulings of the Tax Commissioner 04/26/2005 Intent to evade filing income tax is subject to a 100% fraud penalty
05-66 05-66 Rulings of the Tax Commissioner 04/26/2005 Land Preservation Tax Credit
05-5 05-67 Tax Bulletins 04/26/2005 Extensions and Other Tax Benefits to Members of the Armed Forces Serving in Areas Designated as Combat Zones
05-64 05-64 Rulings of the Tax Commissioner 04/26/2005 Gross proceeds from the leased equipment; Registration.
05-63 05-63 Rulings of the Tax Commissioner 04/26/2005 Inclusion of large taxable sales in an audit sample collected in error.
05-61 05-61 Rulings of the Tax Commissioner 04/18/2005 Financial Corporation Apportionment and Nexus
05-3 05-61 Tax Bulletins 04/18/2005 Financial Corporation Apportionment and Nexus
05-62 05-62 Rulings of the Tax Commissioner 04/18/2005 Credit against the Taxpayer's liability for taxes paid in error by its customers
05-60 05-60 Rulings of the Tax Commissioner 04/14/2005 Credit for Taxes Paid to Other States
05-4 05-57 Tax Bulletins 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-57 05-57 Rulings of the Tax Commissioner 04/13/2005 Exemption Eligibility Expanded – For Nonprofit Organizations
05-56 05-56 Rulings of the Tax Commissioner 04/12/2005 Tangible personal property used directly in public utility service
05-59 05-59 Rulings of the Tax Commissioner 04/12/2005 A "speculative builder" request for refund denied
05-58 05-58 Rulings of the Tax Commissioner 04/12/2005 Methodology to be utilized in calculating its gross receipts
05-55 05-55 Rulings of the Tax Commissioner 04/12/2005 Ownership of property leased under a "lease to ownership plan"
05-54 05-54 Rulings of the Tax Commissioner 04/11/2005 Federal income tax return using a figure that was net of customer rebates
05-53 05-53 Rulings of the Tax Commissioner 04/08/2005 Nonvessel operating common carrier arranges transportation of cargo
05-50 05-50 Rulings of the Tax Commissioner 04/08/2005 Provide aircraft and aviation services to medical air transport programs
05-52 05-52 Rulings of the Tax Commissioner 04/08/2005 Independent contractor engaged in the securities business
05-51 05-51 Rulings of the Tax Commissioner 04/08/2005 Professional staffing service special classification
05-48 05-48 Rulings of the Tax Commissioner 04/07/2005 Payments were properly characterized as "guaranteed payments"
05-49 05-49 Rulings of the Tax Commissioner 04/07/2005 S Corporation Income; erroneous telephonic advice
05-47 05-47 Rulings of the Tax Commissioner 04/06/2005 Federal election to carry the NOL forward instead of carrying the NOLD back
05-45 05-45 Rulings of the Tax Commissioner 04/05/2005 Research and Development Exemption
05-46 05-46 Rulings of the Tax Commissioner 04/05/2005 Intent to establish domicile in another country;