Document # Public Document # Document Type Date Issued Description
91-270 91-270 Rulings of the Tax Commissioner 10/23/1991 Software maintenance agreements
91-266 91-266 Rulings of the Tax Commissioner 10/23/1991 Video production; Leaseback transactions
91-273 91-273 Rulings of the Tax Commissioner 10/23/1991 Telecommunication company; Gross receipts
91-267 91-267 Rulings of the Tax Commissioner 10/23/1991 Industrial Materials; Newspaper Inserting Equipment
91-269 91-269 Rulings of the Tax Commissioner 10/23/1991 Dealers; Failure to Collect Tax from Purchaser
91-265 91-265 Rulings of the Tax Commissioner 10/22/1991 Short-year return of affiliated corporation
91-9 91-297 Tax Bulletins 10/21/1991 Employer Withholding Tax: 1991 Legislative Changes
91-297 91-297 Rulings of the Tax Commissioner 10/21/1991 EMPLOYER WITHHOLDING TAX 1991 LEGISLATIVE CHANGES
91-264 91-264 Rulings of the Tax Commissioner 10/15/1991 Interest income and gain from sale of fixed assets; Returns of Affiliated Corporations
91-260 91-260 Rulings of the Tax Commissioner 10/15/1991 Interest income; Apportionment
91-261 91-261 Rulings of the Tax Commissioner 10/15/1991 Returns of Affiliated Corporations
91-263 91-263 Rulings of the Tax Commissioner 10/15/1991 Payroll factor adjustment; Returns of Affiliated Corporations
91-262 91-262 Rulings of the Tax Commissioner 10/15/1991 Capital losses; Returns of Affiliated Corporations
91-259 91-259 Rulings of the Tax Commissioner 10/10/1991 Affiliated corporations; Permission to file consolidated return
10091991 Attorney General's Opinion 10/09/1991 Refund of Real Estate Taxes Paid from Escrow by Mortgage Lender
91-255 91-255 Rulings of the Tax Commissioner 10/08/1991 Vessels, Interstate Commerce; Barge Used as Floating Dock
91-257 91-257 Rulings of the Tax Commissioner 10/08/1991 Sales Factor
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
91-256 91-256 Rulings of the Tax Commissioner 10/08/1991 Royalties; Audit sample techniques; Audit penalties
91-249 91-249 Rulings of the Tax Commissioner 10/08/1991 Sales to nursing home patients billed to Medicare or Medicaid
91-251 91-251 Rulings of the Tax Commissioner 10/08/1991 Propane used by manufacturer for both exempt processing and general heating
91-253 91-253 Rulings of the Tax Commissioner 10/08/1991 Historical Documents; Admission Fee To Historical Society Galleries
91-258 91-258 Rulings of the Tax Commissioner 10/08/1991 Motor carrier; Alternative apportionment method
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