Document # Public Document # Document Type Date Issued Description
93-194 93-194 Rulings of the Tax Commissioner 09/22/1993 Out-of-state tax credit; Arkansas adjusted gross income vs. net taxable income
93-197 93-197 Rulings of the Tax Commissioner 09/14/1993 Nonindustrial processing; Engraving and embroidery
93-195 93-195 Rulings of the Tax Commissioner 09/13/1993 Alternate method of allocation and apportionment; Capital gains from passive investment
93-185 93-185 Rulings of the Tax Commissioner 08/31/1993 Magazine advertising homes for sale
93-192 93-192 Rulings of the Tax Commissioner 08/30/1993 Federal Environmental Tax
93-191 93-191 Rulings of the Tax Commissioner 08/27/1993 Engineering contractor; Government contract
93-188 93-188 Rulings of the Tax Commissioner 08/26/1993 Leases and rentals
93-189 93-189 Rulings of the Tax Commissioner 08/26/1993 Resident estates and trusts; Taxable income; Nexus with Virginia
93-187 93-187 Rulings of the Tax Commissioner 08/26/1993 Change to combined filing status; Purchase of subsidiaries
93-190 93-190 Rulings of the Tax Commissioner 08/26/1993 Audit penalty; Use tax compliance ratio
93-186 93-186 Rulings of the Tax Commissioner 08/19/1993 Computer purchase by government contractor
93-183 93-183 Rulings of the Tax Commissioner 08/18/1993 Boat rental center
93-184 93-184 Rulings of the Tax Commissioner 08/18/1993 Statute of limitations for refund
93-182 93-182 Rulings of the Tax Commissioner 08/11/1993 Advertising; Political consulting
93-180 93-180 Rulings of the Tax Commissioner 08/09/1993 Advertising; Printing and mailing contractor
93-179 93-179 Rulings of the Tax Commissioner 08/09/1993 Manufacturing, processing, assembling, or refining; Research and development
93-181 93-181 Rulings of the Tax Commissioner 08/09/1993 Government contractor; Service contract
93-176 93-176 Rulings of the Tax Commissioner 08/04/1993 Manufacturing, processing, assembling, or refining; Water purification services
93-177 93-177 Rulings of the Tax Commissioner 08/04/1993 Nonprofit organizations, private schools, and churches; Campground facilities
93-174 93-174 Rulings of the Tax Commissioner 08/03/1993 Alternative apportionment method
93-173 93-173 Rulings of the Tax Commissioner 07/29/1993 Net Operating Loss carryback on combined return
93-168 93-168 Rulings of the Tax Commissioner 07/29/1993 Liability of corporate officer; Penalties and interest
93-172 93-172 Rulings of the Tax Commissioner 07/29/1993 Out-of-state contractor; Failure to withhold tax from wages
93-167 93-167 Rulings of the Tax Commissioner 07/29/1993 Hotel accommodations; 90 continuous days
93-171 93-171 Rulings of the Tax Commissioner 07/29/1993 Subtractions for "excess loss in subsidiary"