Document # Public Document # Document Type Date Issued Description
91-247 91-247 Rulings of the Tax Commissioner 10/08/1991 Property Sold for Use or Consumption by the United States; Contractor for Nuclear Physics Research
91-251 91-251 Rulings of the Tax Commissioner 10/08/1991 Propane used by manufacturer for both exempt processing and general heating
91-256 91-256 Rulings of the Tax Commissioner 10/08/1991 Royalties; Audit sample techniques; Audit penalties
91-248 91-248 Rulings of the Tax Commissioner 10/08/1991 Sales Factor; Delivery in Virginia for Transportation Purposes
91-255 91-255 Rulings of the Tax Commissioner 10/08/1991 Vessels, Interstate Commerce; Barge Used as Floating Dock
91-249 91-249 Rulings of the Tax Commissioner 10/08/1991 Sales to nursing home patients billed to Medicare or Medicaid
91-258 91-258 Rulings of the Tax Commissioner 10/08/1991 Motor carrier; Alternative apportionment method
91-240 91-240 Rulings of the Tax Commissioner 10/08/1991 Partnership interests, NOLD, Property factor
91-253 91-253 Rulings of the Tax Commissioner 10/08/1991 Historical Documents; Admission Fee To Historical Society Galleries
91-239 91-239 Rulings of the Tax Commissioner 10/08/1991 Property Sold for Use or Consumption by the United States; Purchases by Military Facility
91-254 91-254 Rulings of the Tax Commissioner 10/08/1991 Contractors; Materials Purchased to Fulfill Installation Contracts
91-241 91-241 Rulings of the Tax Commissioner 10/08/1991 Leases or Rentals; Personal Property Taxes
91-250 91-250 Rulings of the Tax Commissioner 10/08/1991 Amended Returns, Federal Taxable Income
91-245 91-245 Rulings of the Tax Commissioner 10/08/1991 Appeal to Tax Commissioner; Limitations Period for Refunds
91-246 91-246 Rulings of the Tax Commissioner 10/08/1991 Protective claim for refund; King v. Forst
91-242 91-242 Rulings of the Tax Commissioner 10/08/1991 Nonresident Real Property Owner Registration
91-244 91-244 Rulings of the Tax Commissioner 10/07/1991 Consolidated Returns; Mixed Apportionment Factors
91-235 91-235 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-230 91-230 Rulings of the Tax Commissioner 09/30/1991 Bimonthly magazine
91-232 91-232 Rulings of the Tax Commissioner 09/30/1991 Combined return; Nonbusiness income
91-237 91-237 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-231 91-231 Rulings of the Tax Commissioner 09/30/1991 Simultaneous resale and lease back of equipment
91-238 91-238 Rulings of the Tax Commissioner 09/30/1991 Capital losses from consolidated return
91-233 91-233 Rulings of the Tax Commissioner 09/30/1991 Protective claim for refund; King v. Forst
91-229 91-229 Rulings of the Tax Commissioner 09/30/1991 Foreign source income