Document # Public Document # Document Type Date Issued Description
90-87 90-87 Rulings of the Tax Commissioner 05/11/1990 Statute of limitations for refund
90-86 90-86 Rulings of the Tax Commissioner 05/11/1990 Charges for development of slides and transparencies
90-84 90-84 Rulings of the Tax Commissioner 05/11/1990 Federal Adjusted Gross Income;Interest on Bonds
90-83 90-83 Rulings of the Tax Commissioner 05/11/1990 Alternative method using cost performance denied
90-82 90-82 Rulings of the Tax Commissioner 05/11/1990 Out-of-state tax credit; Partnership payments to North Carolina
90-81 90-81 Rulings of the Tax Commissioner 05/09/1990 Llama breeding and sales; Agricultural exemption denied
05091990 Attorney General's Opinion 05/09/1990 Bank Selling Repossessed Autos; Application of BPOL Tax
90-233 90-233 Rulings of the Tax Commissioner 05/01/1990 1990 Legislative Summary
90-233 90-233 Legislative Summaries 05/01/1990 1990 Legislative Summary
90-80 90-80 Rulings of the Tax Commissioner 04/30/1990 Occasional sale; Separate and distinct division defined
90-79 90-79 Rulings of the Tax Commissioner 04/30/1990 Magazine publisher; Computer list and mailing labels; Photographs
90-77 90-77 Rulings of the Tax Commissioner 04/20/1990 Adult day-care center
90-75 90-75 Rulings of the Tax Commissioner 04/20/1990 Nonsectarian youth organization; Exemption strictly construed
90-74 90-74 Rulings of the Tax Commissioner 04/20/1990 Incentive gifts withdrawn from inventory
90-78 90-78 Rulings of the Tax Commissioner 04/20/1990 Nonprofit organization; Must meet all statutory requirements for exemption
90-76 90-76 Rulings of the Tax Commissioner 04/20/1990 Hotel; 90 continuous day exemption
90-73 90-73 Rulings of the Tax Commissioner 04/20/1990 Nonprofit organization conducting medical research
90-59 90-59 Rulings of the Tax Commissioner 04/12/1990 Nonprofit Agencies on Aging
90-61 90-61 Rulings of the Tax Commissioner 04/12/1990 Dietary food supplements; Hospital outpatient weight loss program
90-58 90-58 Rulings of the Tax Commissioner 04/12/1990 Nonprofit providing accreditation for social work education
90-62 90-62 Rulings of the Tax Commissioner 04/12/1990 LIFO inventory adjustment
90-56 90-56 Rulings of the Tax Commissioner 04/12/1990 Refund statute of limitations
90-55 90-55 Rulings of the Tax Commissioner 04/12/1990 Retirement income from federal government
90-65 90-65 Rulings of the Tax Commissioner 04/12/1990 Protective claim for tax credit; King v. Forst
90-63 90-63 Rulings of the Tax Commissioner 04/12/1990 Contractors; On-ground swimming pools