Document # Public Document # Document Type Date Issued Description
93-189 93-189 Rulings of the Tax Commissioner 08/26/1993 Resident estates and trusts; Taxable income; Nexus with Virginia
93-190 93-190 Rulings of the Tax Commissioner 08/26/1993 Audit penalty; Use tax compliance ratio
93-187 93-187 Rulings of the Tax Commissioner 08/26/1993 Change to combined filing status; Purchase of subsidiaries
93-186 93-186 Rulings of the Tax Commissioner 08/19/1993 Computer purchase by government contractor
93-184 93-184 Rulings of the Tax Commissioner 08/18/1993 Statute of limitations for refund
93-183 93-183 Rulings of the Tax Commissioner 08/18/1993 Boat rental center
93-182 93-182 Rulings of the Tax Commissioner 08/11/1993 Advertising; Political consulting
93-181 93-181 Rulings of the Tax Commissioner 08/09/1993 Government contractor; Service contract
93-179 93-179 Rulings of the Tax Commissioner 08/09/1993 Manufacturing, processing, assembling, or refining; Research and development
93-178 93-178 Rulings of the Tax Commissioner 08/09/1993 Occasional sale; Lease of dental equipment
93-180 93-180 Rulings of the Tax Commissioner 08/09/1993 Advertising; Printing and mailing contractor
93-177 93-177 Rulings of the Tax Commissioner 08/04/1993 Nonprofit organizations, private schools, and churches; Campground facilities
93-176 93-176 Rulings of the Tax Commissioner 08/04/1993 Manufacturing, processing, assembling, or refining; Water purification services
93-174 93-174 Rulings of the Tax Commissioner 08/03/1993 Alternative apportionment method
93-175 93-175 Rulings of the Tax Commissioner 08/03/1993 Nonprofit organization; Exemption criteria
93-169 93-169 Rulings of the Tax Commissioner 07/29/1993 Lease of medical equipment
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
93-166 93-166 Rulings of the Tax Commissioner 07/29/1993 Railcar rebates; Leases
93-173 93-173 Rulings of the Tax Commissioner 07/29/1993 Net Operating Loss carryback on combined return
93-167 93-167 Rulings of the Tax Commissioner 07/29/1993 Hotel accommodations; 90 continuous days
93-165 93-165 Rulings of the Tax Commissioner 07/29/1993 Manufacturing, processing, assembling, or refining; Rope manufacturer
93-171 93-171 Rulings of the Tax Commissioner 07/29/1993 Subtractions for "excess loss in subsidiary"
93-170 93-170 Rulings of the Tax Commissioner 07/28/1993 Government transactions; County law library
93-160 93-160 Rulings of the Tax Commissioner 07/23/1993 Publishing and broadcasting; Microfiche document summary