Document # Public Document # Document Type Date Issued Description
91-302 91-302 Rulings of the Tax Commissioner 11/27/1991 Information Retrieval
91-303 91-303 Rulings of the Tax Commissioner 11/27/1991 Data Conversion
91-298 91-298 Rulings of the Tax Commissioner 11/22/1991 Aircraft Sales and Use Tax; Statute of Limitations
91-299 91-299 Rulings of the Tax Commissioner 11/22/1991 Nonprofit organization; Fundraising activities
91-293 91-293 Rulings of the Tax Commissioner 11/19/1991 Sales Factor; Consolidated Returns
91-294 91-294 Rulings of the Tax Commissioner 11/19/1991 Horse breeding and racing; Application of agricultural exemption
91-292 91-292 Rulings of the Tax Commissioner 11/19/1991 Purchases or Consumption by Operator of Government Airport
91-291 91-291 Rulings of the Tax Commissioner 11/18/1991 Industrial Materials; Computer System Used in Shoe Manufacturing
91-289 91-289 Rulings of the Tax Commissioner 11/18/1991 Construction company; Single apportionment factor
91-290 91-290 Rulings of the Tax Commissioner 11/18/1991 Liquidating division; Separate and distinct
91-288 91-288 Rulings of the Tax Commissioner 11/18/1991 Industrial Materials; Laundries and Dry Cleaners
91-287 91-287 Rulings of the Tax Commissioner 11/18/1991 Statute of limitations for refund
91-295 91-295 Rulings of the Tax Commissioner 11/15/1991 Liability of Corporate Officers
91-300 91-300 Rulings of the Tax Commissioner 11/12/1991 ACRS additions
91-285 91-285 Rulings of the Tax Commissioner 11/08/1991 Court Case, MCGUIRE CLINIC, INC. vs COMMONWEALTH OF VIRGINIA, DEPARTMENT OF TAXATION,
91-286 91-286 Rulings of the Tax Commissioner 11/08/1991 Dealers; Dealer With Representatives in Virginia
91-296 91-296 Rulings of the Tax Commissioner 11/07/1991 COLLECTION OF PROPERTY TAXES ENJOINED
91-10 91-296 Tax Bulletins 11/07/1991 Collection of Property Taxes Enjoined
91-282 91-282 Rulings of the Tax Commissioner 10/31/1991 Motor carrier; Milage factor
91-281 91-281 Rulings of the Tax Commissioner 10/31/1991 Rural Electric Utilities
91-280 91-280 Rulings of the Tax Commissioner 10/31/1991 Nonprofit corporations
91-284 91-284 Rulings of the Tax Commissioner 10/31/1991 Lease transactions vs. conditional sales contract
91-283 91-283 Rulings of the Tax Commissioner 10/31/1991 Other institution of learning; Graduation process
91-278 91-278 Rulings of the Tax Commissioner 10/30/1991 Request to amend separate returns on a combined basis
91-279 91-279 Rulings of the Tax Commissioner 10/30/1991 Combined Return