Document # Public Document # Document Type Date Issued Description
93-244 93-244 Rulings of the Tax Commissioner 12/28/1993 Taxable income of partners; Unified net operating loss carryback
93-242 93-242 Rulings of the Tax Commissioner 12/28/1993 Cemeteries and crematoriums; Sales of vaults, urns, markers, etc.
93-243 93-243 Rulings of the Tax Commissioner 12/28/1993 Nonindustrial processing
93-241 93-241 Rulings of the Tax Commissioner 12/28/1993 Nonprofit organization; Scientific educational institution
93-235 93-235 Rulings of the Tax Commissioner 12/28/1993 Taxable income; Foreign source dividends
93-240 93-240 Rulings of the Tax Commissioner 12/28/1993 Interstate transactions; Nexus requirement
93-233 93-233 Rulings of the Tax Commissioner 12/21/1993 Motor fuels; Fuel used in leased machinery
93-232 93-232 Rulings of the Tax Commissioner 12/21/1993 Services; Professional or personal; Information technology consulting
93-238 93-238 Rulings of the Tax Commissioner 12/21/1993 Manufacturing, Chemical additives
93-237 93-237 Rulings of the Tax Commissioner 12/21/1993 Computers, services, and software; Modified prewritten programs
93-236 93-236 Rulings of the Tax Commissioner 12/21/1993 Delivery charges and packing costs; Ready-mixed concrete
93-239 93-239 Rulings of the Tax Commissioner 12/21/1993 Pension payments
93-234 93-234 Rulings of the Tax Commissioner 12/21/1993 Gain from sale of subsidiary's stock
93-231 93-231 Rulings of the Tax Commissioner 12/21/1993 Nonprofit organization; Exemptions strictly construed
93-246 93-246 Rulings of the Tax Commissioner 12/18/1993 Government contractor; Exemptions
93-229 93-229 Rulings of the Tax Commissioner 12/15/1993 Publishing and broadcasting; Equipment used to disseminate television signals
93-230 93-230 Rulings of the Tax Commissioner 12/15/1993 Training materials
93-227 93-227 Rulings of the Tax Commissioner 12/08/1993 Statute of limitations for refund
93-248 93-248 Rulings of the Tax Commissioner 12/06/1993 INTEREST RATES FIRST QUARTER 1994
93-11 93-248 Tax Bulletins 12/06/1993 Interest Rates; First Quarter 1994
93-228 93-228 Rulings of the Tax Commissioner 12/03/1993 Nonprofit organization; Strict qualification for exemption
93-247 93-247 Rulings of the Tax Commissioner 12/01/1993 Fixed Date Conformity
93-9 93-247 Tax Bulletins 12/01/1993 Fixed Date Conformity
93-225 93-225 Rulings of the Tax Commissioner 11/16/1993 Government contractor; Materials delivered to Virginia for future use in North Carolina job
93-221 93-221 Rulings of the Tax Commissioner 11/16/1993 Manufacturing, processing, assembling, or refining; Jewelry repair work