Document # Public Document # Document Type Date Issued Description
90-142 90-142 Rulings of the Tax Commissioner 08/29/1990 Federally chartered corporation; Exemption
08291990 Attorney General's Opinion 08/29/1990 Charitable Organization; Legal title alone is not controlling in determining ownership of property for tax purposes
90-139 90-139 Rulings of the Tax Commissioner 08/29/1990 Food service provided to college; Equivalent meal plan
90-147 90-147 Rulings of the Tax Commissioner 08/29/1990 Lease or rental of equipment
90-129 90-129 Rulings of the Tax Commissioner 08/29/1990 Alternative method based on accounting records
90-144 90-144 Rulings of the Tax Commissioner 08/29/1990 Statute of limitations for refund
90-146 90-146 Rulings of the Tax Commissioner 08/29/1990 Sales Factor, Gross Receipts
90-132 90-132 Rulings of the Tax Commissioner 08/29/1990 Nonprofit operating programs for people with HIV infection/AIDS
90-141 90-141 Rulings of the Tax Commissioner 08/29/1990 Nonprofit facilitate optimal health, and development of children and families
90-131 90-131 Rulings of the Tax Commissioner 08/29/1990 Installation of floor coverings
90-128 90-128 Rulings of the Tax Commissioner 08/22/1990 Apportionment of income; Multiple division corporation
90-125 90-125 Rulings of the Tax Commissioner 08/22/1990 Nonprofit producing decent, safe and affordable places to live.
90-127 90-127 Rulings of the Tax Commissioner 08/22/1990 Nonprofit association of women physical educators
90-124 90-124 Rulings of the Tax Commissioner 08/14/1990 Property with improvements; Basis of tax
90-122 90-122 Rulings of the Tax Commissioner 08/03/1990 Change to federal taxable income; Refund claimed for overassessment
90-119 90-119 Rulings of the Tax Commissioner 08/01/1990 Combined return; net operating loss and gains
90-118 90-118 Rulings of the Tax Commissioner 08/01/1990 Penalty for underpayment of estimated tax
90-120 90-120 Rulings of the Tax Commissioner 08/01/1990 Nonresident employee income; Truck Drivers
90-123 90-123 Rulings of the Tax Commissioner 08/01/1990 Research and development; High definition television
90-121 90-121 Rulings of the Tax Commissioner 08/01/1990 Rail car leases; Credited railroad mileage fees
90-114 90-114 Rulings of the Tax Commissioner 07/30/1990 Nonresident partnerships and S corporations
90-110 90-110 Rulings of the Tax Commissioner 07/23/1990 Pallets; Packaging materials and containers
90-113 90-113 Rulings of the Tax Commissioner 07/23/1990 Equipment leased to farmers and common carriers
90-111 90-111 Rulings of the Tax Commissioner 07/23/1990 Research; Testing materials; Maintenance supplies
90-108 90-108 Rulings of the Tax Commissioner 07/23/1990 Graphic design business