Document # Public Document # Document Type Date Issued Description
04051993 Attorney General's Opinion 04/05/1993 Motor Vehicles
93-94 93-94 Rulings of the Tax Commissioner 04/02/1993 Affiliates; Permission to file combined returns
93-93 93-93 Rulings of the Tax Commissioner 04/02/1993 Irrigation controllers
93-87 93-87 Rulings of the Tax Commissioner 03/29/1993 Services; Professional or personal; Video production company
93-90 93-90 Rulings of the Tax Commissioner 03/29/1993 Affiliates disallowed on consolidated return; Foreign source income
93-89 93-89 Rulings of the Tax Commissioner 03/29/1993 Apportionment; Subsidiary
93-88 93-88 Rulings of the Tax Commissioner 03/29/1993 Business communication systems
93-86 93-86 Rulings of the Tax Commissioner 03/29/1993 Interstate transactions; Dual common/contractor carriers
93-82 93-82 Rulings of the Tax Commissioner 03/26/1993 Nonprofit organizations, private schools, and churches; Substance abuse treatment center
93-83 93-83 Rulings of the Tax Commissioner 03/26/1993 Merged corporations
93-84 93-84 Rulings of the Tax Commissioner 03/26/1993 Coffee/Beverage Service; Brewing machines
93-85 93-85 Rulings of the Tax Commissioner 03/26/1993 ACRS Modifications; Sale of affiliated Corporation
93-80 93-80 Rulings of the Tax Commissioner 03/25/1993 ACRS modifications; Affiliated corporations
93-81 93-81 Rulings of the Tax Commissioner 03/25/1993 Nexus; Out-of-state telephone service provider
93-79 93-79 Rulings of the Tax Commissioner 03/22/1993 Nexus
93-92 93-92 Rulings of the Tax Commissioner 03/22/1993 Hotel accommodations less than 90 days
93-77 93-77 Rulings of the Tax Commissioner 03/22/1993 Audit situation: fixed asset vs. resale inventory; Telephone system
93-78 93-78 Rulings of the Tax Commissioner 03/22/1993 Tax not separately stated; Tax collected in error
93-76 93-76 Rulings of the Tax Commissioner 03/19/1993 Apportionment factor adjustments
93-73 93-73 Rulings of the Tax Commissioner 03/18/1993 Consolidated return; Affiliated corporations
93-67 93-67 Rulings of the Tax Commissioner 03/18/1993 Request to file combined return; Affiliated corporations
93-70 93-70 Rulings of the Tax Commissioner 03/18/1993 Request permission to file consolidated return; Affiliated corporations
93-71 93-71 Rulings of the Tax Commissioner 03/18/1993 Amended returns
93-68 93-68 Rulings of the Tax Commissioner 03/18/1993 Request permission to file on consolidated basis; Affiliated corporations
93-69 93-69 Rulings of the Tax Commissioner 03/18/1993 Request to file on combined basis; Affiliated corporations