Document # Public Document # Document Type Date Issued Description
95-13 95-13 Rulings of the Tax Commissioner 01/24/1995 "Taxable income" defined; Qualified settlement fund
95-12 95-12 Rulings of the Tax Commissioner 01/23/1995 Resales; Non-food items
01201995 Attorney General's Opinion 01/20/1995 Farm property;Exotic animals
95-11 95-11 Rulings of the Tax Commissioner 01/19/1995 Tax base; Lump-sum charge
95-10 95-10 Rulings of the Tax Commissioner 01/18/1995 Returns of affiliated corporations; Additions to the affiliated group
95-8 95-8 Rulings of the Tax Commissioner 01/17/1995 Prepaid telephone calling cards
95-9 95-9 Rulings of the Tax Commissioner 01/17/1995 Manufacturing, processing, assembling, or refining; Music
95-7 95-7 Rulings of the Tax Commissioner 01/13/1995 Reference materials
95-156 95-156 Rulings of the Tax Commissioner 01/13/1995 Real Estate Brokerage Publications
95-6 95-6 Rulings of the Tax Commissioner 01/11/1995 Taxable income; Profit from sale of bonds
95-5 95-5 Rulings of the Tax Commissioner 01/09/1995 Insurance companies; Video tapes
01091995 Attorney General's Opinion 01/09/1995 Situs of property; Domicile of college students
01091995-1 Attorney General's Opinion 01/09/1995 Frederick County; County and district levies; Motor carrier transportation property
95-4 95-4 Rulings of the Tax Commissioner 01/06/1995 Statute of limitations; Extended statute of limitations
95-1 95-1 Rulings of the Tax Commissioner 01/04/1995 Returns of affiliated corporations; Initial election
95-2 95-2 Rulings of the Tax Commissioner 01/04/1995 Deficiency assessments; Inaccurate sample
95-3 95-3 Rulings of the Tax Commissioner 01/04/1995 Filing an amended return; Failure to timely file
94-378 94-378 Rulings of the Tax Commissioner 12/30/1994 Nonprofit organizations, private schools, and churches; Nonprofit hospital
94-377 94-377 Rulings of the Tax Commissioner 12/29/1994 Medical, dental, and optical supplies and drugs; Nurses and physician's assistants
94-375 94-375 Rulings of the Tax Commissioner 12/28/1994 Property factor; Government owned property
94-376 94-376 Rulings of the Tax Commissioner 12/28/1994 Medical, dental, and optical supplies and drugs; Collagen implants
94-379 94-379 Rulings of the Tax Commissioner 12/28/1994 Subtractions from federal adjusted gross income; Foreign students
94-374 94-374 Rulings of the Tax Commissioner 12/23/1994 NOLD
94-373 94-373 Rulings of the Tax Commissioner 12/22/1994 Taxable income; Modifications to federal taxable income; Net operating losses
94-370 94-370 Rulings of the Tax Commissioner 12/19/1994 Nonprofit organizations, private schools, and churches; Nonprofit organization