Document # Public Document # Document Type Date Issued Description
93-14 93-14 Rulings of the Tax Commissioner 01/25/1993 Subtractions from federal adjusted gross income; Federal retirees
93-9 93-9 Rulings of the Tax Commissioner 01/11/1993 Drug abuse center; Nonprofit organization; Exemptions strictly construed
93-7 93-7 Rulings of the Tax Commissioner 01/11/1993 Consolidated return; Mixed apportionment formulas
93-10 93-10 Rulings of the Tax Commissioner 01/11/1993 Request to file consolidated return
93-11 93-11 Rulings of the Tax Commissioner 01/11/1993 Government contractor; Pumps and boilers
93-8 93-8 Rulings of the Tax Commissioner 01/11/1993 Statute of limitations for refunds
01081993 Attorney General's Opinion 01/08/1993 Taxation of Unlicensed Business
93-6 93-6 Rulings of the Tax Commissioner 01/08/1993 Nexus; Out-of-state manufacturer
93-5 93-5 Rulings of the Tax Commissioner 01/08/1993 Agriculture; Miniature horses
93-4 93-4 Rulings of the Tax Commissioner 01/08/1993 Net Operating Loss carried back with ACRS modifications
93-3 93-3 Rulings of the Tax Commissioner 01/06/1993 Manufacturing, processing, assembling, or refining; Supplies used in glassware rental business
93-1 93-1 Rulings of the Tax Commissioner 01/06/1993 Request permission to file consolidated return
93-2 93-2 Rulings of the Tax Commissioner 01/06/1993 Request change to consolidated return
93-12 93-12 Rulings of the Tax Commissioner 01/01/1993 INTEREST RATES FIRST QUARTER 1993
92-270 92-270 Rulings of the Tax Commissioner 12/30/1992 Sale of division; Criteria for occasional sale exemption
92-15 93-12 Tax Bulletins 12/30/1992 Interest Rates; First Quarter 1993
92-266 92-266 Rulings of the Tax Commissioner 12/29/1992 Occasional Sales, Including Mergers; Sale of Restaurants
92-254 92-254 Rulings of the Tax Commissioner 12/28/1992 District of Columbia franchise tax; S corporation; Additional Assessment
92-253 92-253 Rulings of the Tax Commissioner 12/28/1992 Advertising; Printed Materials
92-261 92-261 Rulings of the Tax Commissioner 12/28/1992 Motel foreclosure sale; Lease of furnishings
92-265 92-265 Rulings of the Tax Commissioner 12/28/1992 Statute of limitations for refund
92-263 92-263 Rulings of the Tax Commissioner 12/28/1992 Request to include affiliates without Virginia nexus on consolidated return
92-262 92-262 Rulings of the Tax Commissioner 12/28/1992 Lump sum charges; Sales and installation of fencing products
92-255 92-255 Rulings of the Tax Commissioner 12/28/1992 Installation labor; Law Publications; Penalty
92-260 92-260 Rulings of the Tax Commissioner 12/28/1992 Nonprofit Occasional sale exemption criteria