Document # Public Document # Document Type Date Issued Description
95-8 95-8 Rulings of the Tax Commissioner 01/17/1995 Prepaid telephone calling cards
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
01091995 Attorney General's Opinion 01/09/1995 Situs of property; Domicile of college students
95-5 95-5 Rulings of the Tax Commissioner 01/09/1995 Insurance companies; Video tapes
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
95-3 95-3 Rulings of the Tax Commissioner 01/04/1995 Filing an amended return; Failure to timely file
95-2 95-2 Rulings of the Tax Commissioner 01/04/1995 Deficiency assessments; Inaccurate sample
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
94-376 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
94-375 94-375 Rulings of the Tax Commissioner 12/28/1994 Property factor; Government owned property
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
94-372 94-372 Rulings of the Tax Commissioner 12/19/1994 Bad debt deduction; Third-party guarantor
94-371 94-371 Rulings of the Tax Commissioner 12/16/1994 Foreign airliner; In-flight items; Use tax
94-14 94-364 Tax Bulletins 12/15/1994 Interest Rates; First Quarter 1995
94-368 94-368 Rulings of the Tax Commissioner 12/12/1994 Returns of affiliated corporations; Change in method of filing
94-367 94-367 Rulings of the Tax Commissioner 12/09/1994 Mining and manufacturing
94-366 94-366 Rulings of the Tax Commissioner 12/08/1994 Computation of net capital; Multi-state banks