Document # Public Document # Document Type Date Issued Description
91-177 91-177 Rulings of the Tax Commissioner 08/23/1991 Income from Out-of-State Sources; Credits
91-174 91-174 Rulings of the Tax Commissioner 08/23/1991 Racehorses; Application of agricultural exemption; Breeding horses
91-175 91-175 Rulings of the Tax Commissioner 08/23/1991 Medical Equipment and Devices; Durable Medical Equipment for the Deaf
91-170 91-170 Rulings of the Tax Commissioner 08/19/1991 Refund statute of limitations; Adjustments to Federal Taxable Income
91-171 91-171 Rulings of the Tax Commissioner 08/16/1991 Audit sample techniques; Sales of agricultural commodities
91-169 91-169 Rulings of the Tax Commissioner 08/15/1991 Sales factor; Interest income; Assessment and payment of deficiency
91-167 91-167 Rulings of the Tax Commissioner 08/15/1991 Retirement income; Part-year return for 1998; Residency
91-168 91-168 Rulings of the Tax Commissioner 08/15/1991 Nonprofit organization; Exemption criteria
91-163 91-163 Rulings of the Tax Commissioner 08/13/1991 Federal pension refund request
91-165 91-165 Rulings of the Tax Commissioner 08/13/1991 Industrial Materials; Air Make-Up System
91-164 91-164 Rulings of the Tax Commissioner 08/13/1991 Institutions of learning
91-158 91-158 Rulings of the Tax Commissioner 08/12/1991 Resident returns filed in error; Refund of tax
91-157 91-157 Rulings of the Tax Commissioner 08/12/1991 Nonprofit assisting church in preparing engaged couples for marriage
91-159 91-159 Rulings of the Tax Commissioner 08/12/1991 Domicile in Virginia; Residency
91-160 91-160 Rulings of the Tax Commissioner 08/12/1991 Manufacturing and sales of aluminum sheet metal; Exemption certificates
91-156 91-156 Rulings of the Tax Commissioner 08/12/1991 Industrial Materials; Electrical Transformer and Main Switch Gear
91-162 91-162 Rulings of the Tax Commissioner 08/12/1991 Warranty sales; Collection of tax; Penalties and Interest
91-161 91-161 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges
91-187 91-187 Rulings of the Tax Commissioner 08/12/1991 Software subscription updates; Deposit charges; Time of purchase of service
91-166 91-166 Rulings of the Tax Commissioner 08/07/1991 Contractors; Automatic Bank Tellers and Security Systems
91-154 91-154 Rulings of the Tax Commissioner 08/02/1991 Nonprofit providing administrative support to political subdivision
91-150 91-150 Rulings of the Tax Commissioner 08/02/1991 Newsletter and journal publications
91-155 91-155 Rulings of the Tax Commissioner 08/02/1991 Advertising; Circulars, supplements, and inserts
91-149 91-149 Rulings of the Tax Commissioner 08/02/1991 Interstate and Foreign Commerce; Merchandise Shipped Out-of-State
91-153 91-153 Rulings of the Tax Commissioner 08/02/1991 Sales by nonprofit food bank