Document # Public Document # Document Type Date Issued Description
99-135 99-135 Rulings of the Tax Commissioner 06/09/1999 Deficiency assessments, established policy on typesetting transactions
06071999 Attorney General's Opinion 06/07/1999 Watershed improvement district; Multiple water management districts
06011999 Attorney General's Opinion 06/01/1999 Public inspection of personal property book; Freedom of Information Act
99-129 99-129 Rulings of the Tax Commissioner 05/28/1999 Refunds of tax, statute of limitations
99-124 99-124 Rulings of the Tax Commissioner 05/24/1999 Deficiency assessments, application of the tax to telephone handsets
99-120 99-120 Rulings of the Tax Commissioner 05/19/1999 Determination of Exemption
99-117 99-117 Rulings of the Tax Commissioner 05/18/1999 Deficiency assessments, Taxpayer failed to maintain records to substantiate tax liability
99-109 99-109 Rulings of the Tax Commissioner 05/13/1999 Residency
99-92 99-92 Rulings of the Tax Commissioner 04/30/1999 Coal mining; Town
99-79 99-79 Rulings of the Tax Commissioner 04/20/1999 Taxation of nonresidents; Stock options
99-69 99-69 Rulings of the Tax Commissioner 04/16/1999 Occasional sales; Sale of division exempt
99-42 99-42 Rulings of the Tax Commissioner 03/31/1999 Video production; Government & Maintenance contracts; Leases & rentals
99-39 99-39 Rulings of the Tax Commissioner 03/31/1999 Audit sample with large volume sale; Exemption certificates
99-36 99-36 Rulings of the Tax Commissioner 03/29/1999 Refunds
01201999 Attorney General's Opinion 01/20/1999 'Line of duty' exclusion to prohibition against commissioner of revenue divulging personal property tax information is applicable to city revenue office employees. Commissioner is not prohibited from disclosing to another city revenue office information regarding year, make, model and assessed value of delinquent taxpayers' vehicles and whether taxes on such vehicles have been prorated or exonerated, to enable employees to perform duty under city code of collecting delinquent taxes.
99-4 99-4 Rulings of the Tax Commissioner 01/08/1999 Sale of division; Requirements for occasional sale
12161998 Attorney General's Opinion 12/16/1998 Nexus, Apportioned Assessment
98-194 98-194 Rulings of the Tax Commissioner 11/24/1998 Author royalties
98-193 98-193 Rulings of the Tax Commissioner 11/24/1998 Training manuals; Sales vs. service
98-164 98-164 Rulings of the Tax Commissioner 10/21/1998 Audit Procedures
98-157 98-157 Rulings of the Tax Commissioner 10/20/1998 Leases and rentals; Lease of property between related companies
98-155 98-155 Rulings of the Tax Commissioner 10/19/1998 Specific Types of Local License Taxes
98-154 98-154 Rulings of the Tax Commissioner 10/16/1998 Exceptions; Manufacturers
98-140 98-140 Rulings of the Tax Commissioner 10/07/1998 Franchisor subject to tax
10021998 Attorney General's Opinion 10/02/1998 Correcting an erroneous or improper real estate tax assessment