Document # Public Document # Document Type Date Issued Description
91-274 91-274 Rulings of the Tax Commissioner 10/25/1991 Leasing; Custom and canned software
91-270 91-270 Rulings of the Tax Commissioner 10/23/1991 Software maintenance agreements
91-268 91-268 Rulings of the Tax Commissioner 10/23/1991 Blueprints, True Object
91-272 91-272 Rulings of the Tax Commissioner 10/23/1991 Sales factor adjustments
91-266 91-266 Rulings of the Tax Commissioner 10/23/1991 Video production; Leaseback transactions
91-271 91-271 Rulings of the Tax Commissioner 10/23/1991 Request to amend separate returns on a combined basis
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
91-297 91-297 Rulings of the Tax Commissioner 10/21/1991 EMPLOYER WITHHOLDING TAX 1991 LEGISLATIVE CHANGES
91-9 91-297 Tax Bulletins 10/21/1991 Employer Withholding Tax: 1991 Legislative Changes
91-262 91-262 Rulings of the Tax Commissioner 10/15/1991 Capital losses; Returns of Affiliated Corporations
91-263 91-263 Rulings of the Tax Commissioner 10/15/1991 Payroll factor adjustment; Returns of Affiliated Corporations
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
91-259 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
91-240 91-240 Rulings of the Tax Commissioner 10/08/1991 Partnership interests, NOLD, Property factor
91-241 91-241 Rulings of the Tax Commissioner 10/08/1991 Leases or Rentals; Personal Property Taxes
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
91-252 91-252 Rulings of the Tax Commissioner 10/08/1991 Change from cash to accrual accounting method; Adjustments
91-246 91-246 Rulings of the Tax Commissioner 10/08/1991 Protective claim for refund; King v. Forst