Document # Public Document # Document Type Date Issued Description
91-73 91-73 Rulings of the Tax Commissioner 04/01/1991 INTEREST RATES SECOND QUARTER 1991
91-76 91-76 Rulings of the Tax Commissioner 04/01/1991 CORPORATION INCOME TAX: LATE FILING PENALTY
91-56 91-56 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-63 91-63 Rulings of the Tax Commissioner 03/29/1991 Inclusion of Nonstock Corporation in a Consolidated Return
91-55 91-55 Rulings of the Tax Commissioner 03/29/1991 Federal changes to taxable income; Refund statute of limitations
91-58 91-58 Rulings of the Tax Commissioner 03/29/1991 Motor Carriers; Non-highway Mileage
91-60 91-60 Rulings of the Tax Commissioner 03/29/1991 Alarm Systems; Medical Alert Communication Systems
91-61 91-61 Rulings of the Tax Commissioner 03/29/1991 Adjusted Gross Income; Employer Reimbursement for Income Taxes Paid
91-57 91-57 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-59 91-59 Rulings of the Tax Commissioner 03/29/1991 Foreign source income; Gross receipts, Consolidated Returns
91-62 91-62 Rulings of the Tax Commissioner 03/29/1991 Foreign Source Income
91-52 91-52 Rulings of the Tax Commissioner 03/28/1991 Youth softball association; Once a year sale
91-51 91-51 Rulings of the Tax Commissioner 03/28/1991 Nonresident limited partners; Passive rental and royalty income
91-54 91-54 Rulings of the Tax Commissioner 03/28/1991 Health Service Plan
91-53 91-53 Rulings of the Tax Commissioner 03/28/1991 Nonprofit baseball and softball programs; Occasional sales
91-50 91-50 Rulings of the Tax Commissioner 03/27/1991 Telecommunication system; Cable used in installation
91-48 91-48 Rulings of the Tax Commissioner 03/21/1991 Meals provided free to employees
91-49 91-49 Rulings of the Tax Commissioner 03/21/1991 Nonprofit organization; Service to disabled individuals
91-46 91-46 Rulings of the Tax Commissioner 03/20/1991 College Auxiliary Foundation; Nonprofit criteria
91-47 91-47 Rulings of the Tax Commissioner 03/20/1991 Research, Development and Education Association
91-40 91-40 Rulings of the Tax Commissioner 03/19/1991 Nonprofit organization engaged in scientific and educational activities
91-43 91-43 Rulings of the Tax Commissioner 03/19/1991 Medical Equipment and Devices; Sales by Nursing Home
91-42 91-42 Rulings of the Tax Commissioner 03/19/1991 Apportionment formula for airlines
91-41 91-41 Rulings of the Tax Commissioner 03/19/1991 Apportionment of Income; Airlines
91-44 91-44 Rulings of the Tax Commissioner 03/19/1991 Handicapped Persons, Equipment Purchased by; Personal Optical Scanner