Document # Public Document # Document Type Date Issued Description
92-114 92-114 Rulings of the Tax Commissioner 06/29/1992 Construction; Modular Homes
92-115 92-115 Rulings of the Tax Commissioner 06/29/1992 Aircraft; Jurisdiction Over National Airport
92-120 92-120 Rulings of the Tax Commissioner 06/29/1992 Hotel; Application of sales tax to various transactions
92-121 92-121 Rulings of the Tax Commissioner 06/29/1992 Aircraft; Scheduled Air Service
92-113 92-113 Rulings of the Tax Commissioner 06/25/1992 Nonprofit organization; Eastern Shore
92-108 92-108 Rulings of the Tax Commissioner 06/24/1992 Sales or Use Tax Credits; Taxes Paid in Another State
92-107 92-107 Rulings of the Tax Commissioner 06/24/1992 Leases and Rentals; Loaned Equipment
92-111 92-111 Rulings of the Tax Commissioner 06/24/1992 Water Treatment Facility
92-110 92-110 Rulings of the Tax Commissioner 06/24/1992 Alternative method of allocation and apportionment denied
92-112 92-112 Rulings of the Tax Commissioner 06/24/1992 Services; Professional or Personal; Word Processing Products
92-109 92-109 Rulings of the Tax Commissioner 06/24/1992 Audit Procedures
92-106 92-106 Rulings of the Tax Commissioner 06/23/1992 Refund statute of limitations
92-105 92-105 Rulings of the Tax Commissioner 06/23/1992 Refund statute of limitations
92-104 92-104 Rulings of the Tax Commissioner 06/23/1992 Agriculture; Cab Covers for Farm Equipment and Machinery
92-103 92-103 Rulings of the Tax Commissioner 06/19/1992 Consolidated returns; Affiliated corporations
06181992 Attorney General's Opinion 06/18/1992 Town Authority to Tax Tobacco Products
92-101 92-101 Rulings of the Tax Commissioner 06/18/1992 Retail sales by agents
92-4 92-102 Tax Bulletins 06/15/1992 Interest Rates; Third Quarter 1992
92-102 92-102 Rulings of the Tax Commissioner 06/15/1992 INTEREST RATES THIRD QUARTER 1992
92-99 92-99 Rulings of the Tax Commissioner 06/15/1992 Penalties and interest; Liability of corporate officer
92-100 92-100 Rulings of the Tax Commissioner 06/15/1992 Audit penalty; Compliance ratio
92-123 92-123 Rulings of the Tax Commissioner 06/09/1992 I.R.C. § 338(h)(10) election; Interest
92-94 92-94 Rulings of the Tax Commissioner 06/05/1992 Drop shipments; Sales for resale
92-92 92-92 Rulings of the Tax Commissioner 06/05/1992 Resales; Periodical Subscription Agency
92-90 92-90 Rulings of the Tax Commissioner 06/05/1992 Federal Taxable Income; Limitations Period for Amended Returns