Document # Public Document # Document Type Date Issued Description
19-5 19-66 Tax Bulletins 06/17/2019 Third Quarter Interest Rates for 2019
19-63 19-63 Rulings of the Tax Commissioner 06/17/2019 Administration : Appeal - Appeals Process
19-66 19-66 Rulings of the Tax Commissioner 06/17/2019 Third Quarter 2019 Interest Rates
19-61 19-61 Rulings of the Tax Commissioner 06/17/2019 Tangible : Appeals - Jurisdiction
Tangible : Administration - Reconsideration
19-60 19-60 Rulings of the Tax Commissioner 06/11/2019 Internet Service Provider : Exemptions - Software
Internet Service Provider : Exemptions - Electronically Delivered
20-48 20-48 Rulings of the Tax Commissioner 05/25/2019 Guidelines for the Accelerated Sales Tax Payment
19-59 19-59 Rulings of the Tax Commissioner 05/23/2019 Administration : Appeal - Final Determination
19-57 19-57 Rulings of the Tax Commissioner 05/20/2019 Administration : Returns - Filing Requirements
Administration : Protective Claim - Statute of Limitations
19-55 19-55 Rulings of the Tax Commissioner 05/14/2019 Administration : Authority to Impose Tax - Licensable Business
19-56 19-56 Rulings of the Tax Commissioner 05/14/2019 Subtractions : First Time Home Buyer - IRAs
19-51 19-51 Rulings of the Tax Commissioner 05/09/2019 Exemptions: Agricultural - Stable or Boarding Facility
Audit: Statute of Limitations - Extended Period
19-54 19-54 Rulings of the Tax Commissioner 05/09/2019 Administration : Reciprocity - Maryland
19-52 19-52 Rulings of the Tax Commissioner 05/09/2019 Administration: Officer’s Liability - Converted Assessment
19-50 19-50 Rulings of the Tax Commissioner 05/09/2019 Exemptions: Resale Certificates - Good Faith; Reasonable Care and Judgment
19-53 19-53 Rulings of the Tax Commissioner 05/09/2019 Residency : Servicemember's Civil Relief Act - Military Spouse
19-49 19-49 Rulings of the Tax Commissioner 05/08/2019 Audit: Sampling Methodology - Records and Invoices
19-48 19-48 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
19-46 19-46 Rulings of the Tax Commissioner 05/01/2019 Audit: Taxpayer Records - Inventory Purchases (Cigarettes)
Administration: Penalties and Interest - Failure to Pay
19-47 19-47 Rulings of the Tax Commissioner 05/01/2019 Audit: Sampling - Lease/Purchase
19-43 19-43 Rulings of the Tax Commissioner 04/25/2019 Exclusion: Dealers - Timeliness of Request;Retroactive Application
19-40 19-40 Rulings of the Tax Commissioner 04/25/2019 Services In Connection with the Sale of Tangible Personal Property: Sign Manufacturer;
Exemptions: Advertising; Church; Freight
19-44 19-44 Rulings of the Tax Commissioner 04/25/2019 Filing Status: Election Versus Request for Change - Real Estate Investment Trust (REIT)
19-41 19-41 Rulings of the Tax Commissioner 04/25/2019 Service in Connection with Tangible Personal Property: Admissions; Party Packages
Department Guidance: Written Advice
Offer in Compromise: Doubtful Collectibility;Financial Hardship
19-45 19-45 Rulings of the Tax Commissioner 04/25/2019 Residency: Domicile - Servicemember’s Civil Relief Act, Establishing Connections in Multiple States
19-42 19-42 Rulings of the Tax Commissioner 04/25/2019 Purchases by Construction Contractor: Prefabricated Metal Buildings, Gymnasium Equipment, Scoreboards, Dividers, Stands and Seating, Interior and Exterior Signs, Fire Doors, Markerboards