Document # Public Document # Document Type Date Issued Description
99-143 99-143 Rulings of the Tax Commissioner 06/11/1999 Failure to Withhold
99-140 99-140 Rulings of the Tax Commissioner 06/11/1999 Returns of Affiliated Corporations
99-144 99-144 Rulings of the Tax Commissioner 06/11/1999 Hearing Aid Batteries
99-146 99-146 Rulings of the Tax Commissioner 06/10/1999 Residency
99-136 99-136 Rulings of the Tax Commissioner 06/10/1999 Manufacturing Exemptions; Research and development
99-137 99-137 Rulings of the Tax Commissioner 06/10/1999 Internet sales
99-138 99-138 Rulings of the Tax Commissioner 06/10/1999 Certificate of Exemption
99-134 99-134 Rulings of the Tax Commissioner 06/09/1999 Situs
99-133 99-133 Rulings of the Tax Commissioner 06/09/1999 Specific Types of Local Licence Taxes
99-135 99-135 Rulings of the Tax Commissioner 06/09/1999 Deficiency assessments, established policy on typesetting transactions
06081999 Attorney General's Opinion 06/08/1999 Pay telephone service; consumer utility tax
06081999 Attorney General's Opinion 06/08/1999 Authority of locality to impose consumer utility tax must be clear. Because provider of pay telephone service is not "consumer" subject to imposition of tax for services provided by telephone company, owner of pay telephones is not subject to tax.
06081999 Attorney General's Opinion 06/08/1999 Broad authority to seize property for delinquent taxes does not extend to seizure of persons. Stopping automobile and detaining person at roadblock constitutes seizure of person. Within limitations imposed by Fourth Amendment, law-enforcement officers may set up roadblocks as exercise of their statutory authority to stop vehicles to inspect equipment or verify registration and licenses. No authority to detain person at roadblock to verify payment of personal property taxes or to detain person for being delinquent in payment of personal property taxes.
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
99-132 99-132 Rulings of the Tax Commissioner 06/07/1999 Residency
06011999 Attorney General's Opinion 06/01/1999 Public inspection of personal property book; Freedom of Information Act
99-131 99-131 Rulings of the Tax Commissioner 05/28/1999 Deficiency assessments, industrial manufacturing exemption
99-126 99-126 Rulings of the Tax Commissioner 05/28/1999 Taxable income; Modifications to federal taxable income; Addback of franchise tax
99-128 99-128 Rulings of the Tax Commissioner 05/28/1999 Residency
99-130 99-130 Rulings of the Tax Commissioner 05/28/1999 Residency
99-129 99-129 Rulings of the Tax Commissioner 05/28/1999 Refunds of tax, statute of limitations
99-127 99-127 Rulings of the Tax Commissioner 05/28/1999 Assessment and Payment of Deficiency
99-125 99-125 Rulings of the Tax Commissioner 05/26/1999 Automobile fleet sales, retail vs. wholesale
99-124 99-124 Rulings of the Tax Commissioner 05/24/1999 Deficiency assessments, application of the tax to telephone handsets
99-123 99-123 Rulings of the Tax Commissioner 05/24/1999 Subtractions from federal adjusted gross income; Interest on Resolution Funding Corporation bonds