Document # Public Document # Document Type Date Issued Description
97-299 97-299 Rulings of the Tax Commissioner 06/30/1997 Pollution control and cleanup equipment; Water filters
97-300 97-300 Legislative Summaries 06/30/1997 1997 Legislative Summary
97-297 97-297 Rulings of the Tax Commissioner 06/30/1997 Manufacturing, processing, assembling, or refining; Dual capacity fabricator
97-296 97-296 Rulings of the Tax Commissioner 06/30/1997 Nonprofit organizations, private schools, and churches; Community center denied exemption
97-293 97-293 Rulings of the Tax Commissioner 06/27/1997 Protective claim for refund
97-295 97-295 Rulings of the Tax Commissioner 06/27/1997 Construction; Excavating contractor
97-292 97-292 Rulings of the Tax Commissioner 06/27/1997 Transport escort services and expenses
97-291 97-291 Rulings of the Tax Commissioner 06/27/1997 Taxable income-modifications to federal taxable income; Environmental tax
97-298 97-298 Rulings of the Tax Commissioner 06/27/1997 Deficiency assessments; Purchase markup method
97-294 97-294 Rulings of the Tax Commissioner 06/27/1997 Definite place of business; Auto safety educator
97-290 97-290 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Income consolidation
97-289 97-289 Rulings of the Tax Commissioner 06/26/1997 Delivery charges and packing costs; Transportation charges
97-288 97-288 Rulings of the Tax Commissioner 06/26/1997 Price manipulation and intercorporate transactions; Consolidation resulting from intercorporate transactions
97-287 97-287 Rulings of the Tax Commissioner 06/26/1997 Exempt organizations; Federally exempt business league
97-286 97-286 Rulings of the Tax Commissioner 06/25/1997 Manufacturing, processing, assembling, or refining; Recording producer
97-284 97-284 Rulings of the Tax Commissioner 06/25/1997 Apportionment of laboratory's gross receipts
97-285 97-285 Rulings of the Tax Commissioner 06/25/1997 Alternate methods; Allocation of rental income
97-280 97-280 Rulings of the Tax Commissioner 06/24/1997 Agriculture; Communications equipment
97-281 97-281 Rulings of the Tax Commissioner 06/24/1997 Change in method of filing; Consolidated or combined returns
97-282 97-282 Rulings of the Tax Commissioner 06/24/1997 Taxicab Exceptions
97-283 97-283 Rulings of the Tax Commissioner 06/24/1997 Aircraft; Dealer's personal use; delinquent tax; Penalties and interest; Waiver
97-279 97-279 Rulings of the Tax Commissioner 06/23/1997 BPOL application
97-3 97-278 Tax Bulletins 06/20/1997 Interest Rates; Third Quarter 1997
97-278 97-278 Rulings of the Tax Commissioner 06/20/1997 Interest Rates Third Quarter 1997
97-277 97-277 Rulings of the Tax Commissioner 06/19/1997 Simultaneous BPOL tax and BPOL fee