Document # Public Document # Document Type Date Issued Description
95-134 95-134 Rulings of the Tax Commissioner 05/24/1995 Penalties and Interest; Second audit deficiency penalty
95-133 95-133 Rulings of the Tax Commissioner 05/24/1995 Interest on audit assessments mandatory
95-131 95-131 Rulings of the Tax Commissioner 05/23/1995 Nonprofit organizations; Clinics
95-130 95-130 Rulings of the Tax Commissioner 05/22/1995 Returns of affiliated corporations; Equity method of accounting
95-128 95-128 Rulings of the Tax Commissioner 05/19/1995 Barges that deliver fuel to foreign vessels; Property purchased outside of state
95-129 95-129 Rulings of the Tax Commissioner 05/19/1995 Manufacturing; Semiconductor manufacturing materials
05191995 Attorney General's Opinion 05/19/1995 Public service corporations
95-127 95-127 Rulings of the Tax Commissioner 05/19/1995 Government transactions; Food service provider
95-126 95-126 Rulings of the Tax Commissioner 05/19/1995 Taxes paid to other states; Capital gain on disposition of real property
95-123 95-123 Rulings of the Tax Commissioner 05/19/1995 Taxes paid by residents to another state
95-125 95-125 Rulings of the Tax Commissioner 05/19/1995 Retired Employees
95-122 95-122 Rulings of the Tax Commissioner 05/18/1995 Occasional sales, Seasonal fundraising sales by a charitable organization
95-124 95-124 Rulings of the Tax Commissioner 05/18/1995 Government transactions; Installing a computerized network management center
95-121 95-121 Rulings of the Tax Commissioner 05/17/1995 Manufacturing; Remanufacture of customer-owned machinery
95-120 95-120 Rulings of the Tax Commissioner 05/16/1995 Leaseback of aircraft; Payment of an obligation
95-119 95-119 Rulings of the Tax Commissioner 05/16/1995 Missing Form W-2; 1099
95-117 95-117 Rulings of the Tax Commissioner 05/15/1995 Taxation of part-year residents; Deductions
95-118 95-118 Rulings of the Tax Commissioner 05/15/1995 Occasional sales, including mergers; Transactions not occasional
95-116 95-116 Rulings of the Tax Commissioner 05/12/1995 Court reporting service; Service vs. Sale
95-115 95-115 Rulings of the Tax Commissioner 05/12/1995 Nonprofit organizations; Denominational governing body
95-112 95-112 Rulings of the Tax Commissioner 05/11/1995 Audit procedures; Use of sample technique
95-114 95-114 Rulings of the Tax Commissioner 05/11/1995 Limitations for assessment and collection; federal income tax liability
95-113 95-113 Rulings of the Tax Commissioner 05/11/1995 Returns of affiliated corporations; Nexus
95-110 95-110 Rulings of the Tax Commissioner 05/09/1995 Manufacturing; Manufacturing facility equipment
95-111 95-111 Rulings of the Tax Commissioner 05/09/1995 Occasional sales, mergers; Concert sales of T-shirts and beverages