Document # Public Document # Document Type Date Issued Description
95-200 95-200 Rulings of the Tax Commissioner 07/31/1995 Legislative summary 1995
95-197 95-197 Rulings of the Tax Commissioner 07/31/1995 S corporations; Sales solicitation by foreign corporation
95-201 95-201 Rulings of the Tax Commissioner 07/31/1995 Federal gross adjusted income; Credits; Taxes paid by residents to other states; Out-of-state unemployment benefits
95-195 95-195 Rulings of the Tax Commissioner 07/31/1995 Services; Professional or personal; Medical records and legal depositions
95-191 95-191 Rulings of the Tax Commissioner 07/31/1995 Corporate officer's personal liability, penalties, and interest
95-198 95-198 Rulings of the Tax Commissioner 07/31/1995 Services; professional or personal; Entertainment production
95-192 95-192 Rulings of the Tax Commissioner 07/31/1995 Leases and rentals; Partial refund of lease payment
95-194 95-194 Rulings of the Tax Commissioner 07/31/1995 Statute of limitations; Previous audit; Concrete Fabricator/Installer
95-199 95-199 Rulings of the Tax Commissioner 07/31/1995 Limitation on taxation of interstate commerce; Deliveries by Co. owned vehicles
95-196 95-196 Rulings of the Tax Commissioner 07/31/1995 Transportation equipment; Vehicles and vessels; Tug boat fuel and supplies
95-193 95-193 Rulings of the Tax Commissioner 07/31/1995 Publishing and broadcasting; Cable television system defined
95-190 95-190 Rulings of the Tax Commissioner 07/28/1995 Unitary relationship
95-189 95-189 Rulings of the Tax Commissioner 07/28/1995 Leases and rentals; Service charges in connection with lease
95-188 95-188 Rulings of the Tax Commissioner 07/27/1995 Returns of affiliated corporations; Change in filing status requested
95-187 95-187 Rulings of the Tax Commissioner 07/21/1995 Mining; Reclamation activities
95-186 95-186 Rulings of the Tax Commissioner 07/21/1995 Manufacturing, processing, Medical devices provided to research clinics
95-185 95-185 Rulings of the Tax Commissioner 07/21/1995 Advertising; Direct mail services
95-183 95-183 Rulings of the Tax Commissioner 07/17/1995 Construction; Materials purchased for use in another state
95-184 95-184 Rulings of the Tax Commissioner 07/14/1995 Alternate method of allocation and apportionment; Part-year residents
95-182 95-182 Rulings of the Tax Commissioner 07/12/1995 Medical, dental, and optical supplies, and drugs; Medicaid reimbursed supply sales (prior law)
95-180 95-180 Rulings of the Tax Commissioner 07/07/1995 Fraudulent evasion of tax
95-179 95-179 Rulings of the Tax Commissioner 07/06/1995 Change in exemptions claimed
95-200 95-200 Legislative Summaries 06/30/1995 1995 Legislative Summary
95-178 95-178 Rulings of the Tax Commissioner 06/29/1995 Residency; Resident subject to taxation
95-175 95-175 Rulings of the Tax Commissioner 06/28/1995 Taxes paid to other states; California franchise taxes