Document # Public Document # Document Type Date Issued Description
91-94 91-94 Rulings of the Tax Commissioner 05/29/1991 Related and Contingent Deed of Trust
91-90 91-90 Rulings of the Tax Commissioner 05/29/1991 Apportionment of S corporation income; Nonresident shareholder
91-92 91-92 Rulings of the Tax Commissioner 05/29/1991 Intercompany transfers and sales; Application of sales and income taxes
91-86 91-86 Rulings of the Tax Commissioner 05/29/1991 Unitary business principle, Foreign Source Income
91-88 91-88 Rulings of the Tax Commissioner 05/29/1991 Foreign Source Income
91-84 91-84 Rulings of the Tax Commissioner 05/17/1991 Residency; Penalties and Interest
91-83 91-83 Rulings of the Tax Commissioner 05/15/1991 Printing of Real Estate Ad Magazines
91-81 91-81 Rulings of the Tax Commissioner 05/15/1991 Media advertising; Political posters and bumper stickers; Database information
91-82 91-82 Rulings of the Tax Commissioner 05/15/1991 Electricity production; Manufacturing exemption
91-80 91-80 Rulings of the Tax Commissioner 05/06/1991 Nonprofit organization; Christian drug and alcohol program; Exemption criteria
91-78 91-78 Rulings of the Tax Commissioner 05/02/1991 Common Carriers; Bills of Lading and Packaging Materials
91-77 91-77 Rulings of the Tax Commissioner 05/02/1991 Combined return adjusted; Additional income, Foreign source income
91-79 91-79 Rulings of the Tax Commissioner 05/02/1991 Advertising homes for sale; Publication exemption criteria
04251991 Attorney General's Opinion 04/25/1991 FDIC Liability; Penalties on Delinquent Taxes
91-145 91-145 Rulings of the Tax Commissioner 04/23/1991 Sale of distilled spirits
91-144 91-144 Rulings of the Tax Commissioner 04/23/1991 Sale of distilled spirits
91-71 91-71 Rulings of the Tax Commissioner 04/16/1991 Sales for Resale; Design and Layout Materials
91-70 91-70 Rulings of the Tax Commissioner 04/15/1991 Retirement pay; Nonresident
91-68 91-68 Rulings of the Tax Commissioner 04/05/1991 Alternative method of allocation and apportionment
91-69 91-69 Rulings of the Tax Commissioner 04/05/1991 Foreign source income
91-64 91-64 Rulings of the Tax Commissioner 04/03/1991 Public Service Corporations; Weed Control Equipment and Materials
91-65 91-65 Rulings of the Tax Commissioner 04/02/1991 Nonprofit social services to children and families
91-67 91-67 Rulings of the Tax Commissioner 04/02/1991 Health Maintenance Organizations
91-66 91-66 Rulings of the Tax Commissioner 04/02/1991 Statute of Limitations; Waiver of Time Limitations; Untimely Assessment
91-74 91-74 Rulings of the Tax Commissioner 04/01/1991 OPERATION DESERT STORM