Document # Public Document # Document Type Date Issued Description
98-62 98-62 Rulings of the Tax Commissioner 03/25/1998 Returns of affiliated corporations; First-year election of affiliated group.
98-63 98-63 Rulings of the Tax Commissioner 03/25/1998 Alternate method of allocation and apportionment; Investment income.
98-61 98-61 Rulings of the Tax Commissioner 03/25/1998 Extension of time for filing returns; Due date of short period return.
98-60 98-60 Rulings of the Tax Commissioner 03/24/1998 Taxable income of partners; Unified return net operating loss.
98-56 98-56 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from combined to separate.
98-55 98-55 Rulings of the Tax Commissioner 03/18/1998 Returns of affiliated corporations; Request to change filing status from separate to consolidated.
98-54 98-54 Rulings of the Tax Commissioner 03/17/1998 Domestic international sales corporations (DISCS), interest charge DISCs, and foreign sales corporations (FSCs); Commissions paid to FSC.
98-53 98-53 Rulings of the Tax Commissioner 03/17/1998 Returns of affiliated corporations; Request to change filing status from separate to combined.
98-2 98-58 Tax Bulletins 03/16/1998 Payment of tax; Electronic funds transfer
98-50 98-50 Rulings of the Tax Commissioner 03/12/1998 Exceptions; Group of medical physicians.
98-49 98-49 Rulings of the Tax Commissioner 03/11/1998 Audit sample, applied purchase sample and the same error factor of one restaurant to the other locations.
98-46 98-46 Rulings of the Tax Commissioner 03/11/1998 BPOL tax liability of real estate brokers and agents
98-47 98-47 Rulings of the Tax Commissioner 03/11/1998 Manufacturing, processing, assembling, or refining; Packaging; Pallets and dust collector.
98-48 98-48 Rulings of the Tax Commissioner 03/11/1998 Exemption certificates; Supplier of commercial vessels.
98-45 98-45 Rulings of the Tax Commissioner 03/10/1998 Services; Miscellaneous service enterprises; Taxation of custom mailing lists.
98-44 98-44 Rulings of the Tax Commissioner 03/09/1998 Taxable income, in general; Roth IRAs.
98-42 98-42 Rulings of the Tax Commissioner 03/06/1998 Telephone call center
98-43 98-43 Rulings of the Tax Commissioner 03/06/1998 Occasional sales, including mergers; Sale of automotive oil and lube shop.
98-41 98-41 Rulings of the Tax Commissioner 03/06/1998 Retail and commission merchants' gross receipts; Deduction of out-of-state revenue from gross receipts
98-40 98-40 Rulings of the Tax Commissioner 03/05/1998 Exceptions; Computer assemblers not exempt
98-39 98-39 Rulings of the Tax Commissioner 03/05/1998 Computers, services, and software; Computer software license agreements.
98-38 98-38 Rulings of the Tax Commissioner 02/26/1998 Occasional sales, including mergers; Sale of corporate division
02251998 Attorney General's Opinion 02/25/1998 Real estate defined;Classification of real property
98-36 98-36 Rulings of the Tax Commissioner 02/24/1998 Construction; Kitchen equipment supplier.
98-37 98-37 Rulings of the Tax Commissioner 02/24/1998 Gross receipts from retail sales; Economic hardship deduction