Document # Public Document # Document Type Date Issued Description
02031995 Attorney General's Opinion 02/03/1995 Public service corporations;Charter bus tour company
95-17 95-17 Rulings of the Tax Commissioner 02/02/1995 Lodging; Green fees
95-16 95-16 Rulings of the Tax Commissioner 01/27/1995 Services; Miscellaneous service enterprise; Government contracts
95-15 95-15 Rulings of the Tax Commissioner 01/27/1995 Services; Miscellaneous service enterprises; Abstracts
95-14 95-14 Rulings of the Tax Commissioner 01/25/1995 Motor vehicles; Upfittings
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
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
95-2 95-2 Rulings of the Tax Commissioner 01/04/1995 Deficiency assessments; Inaccurate sample
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
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
94-379 94-379 Rulings of the Tax Commissioner 12/28/1994 Subtractions from federal adjusted gross income; Foreign students