Document # Public Document # Document Type Date Issued Description
18-211 18-211 Rulings of the Tax Commissioner 12/18/2018 Jurisdiction and Appealable Event
00-16 00-16 Rulings of the Tax Commissioner 03/15/2000 Affiliated group of limited liability companies (LLC's)
94-157 94-157 Rulings of the Tax Commissioner 05/23/1994 Nonprofit organization; sales and purchases
97-29 97-29 Rulings of the Tax Commissioner 01/31/1997 Manufacturing, processing, assembling, or refining; Audio and videotape production; Single site requirement
95-257 95-257 Rulings of the Tax Commissioner 10/06/1995 Taxes paid by residents to other states; D.C. Franchise tax
19-21 19-21 Rulings of the Tax Commissioner 03/26/2019 Taxability of Income
Assessments - Payment by the U.S. Treasury
95-333 95-333 Rulings of the Tax Commissioner 12/29/1995 Sales to government contractors; Software
04-63 04-63 Rulings of the Tax Commissioner 08/24/2004 Change filing status; separate corporation income tax returns to combined return
19-66 19-66 Rulings of the Tax Commissioner 06/17/2019 Third Quarter 2019 Interest Rates
98-193 98-193 Rulings of the Tax Commissioner 11/24/1998 Training manuals; Sales vs. service
07-190 07-190 Rulings of the Tax Commissioner 11/21/2007 Taxpayer was assessed individual income tax liability as a nonfiler for the taxable year.
19-51 19-51 Rulings of the Tax Commissioner 05/09/2019 Exemptions: Agricultural - Stable or Boarding Facility
Audit: Statute of Limitations - Extended Period
97-255 97-255 Rulings of the Tax Commissioner 06/10/1997 Advertising; Media advertising
85-98 85-98 Rulings of the Tax Commissioner 05/03/1985 Refund statute of limitations
19-67 19-67 Rulings of the Tax Commissioner 06/25/2019 Residency : Domicile - Military Servicemember; Military Spouse
Residency : Domicile - Part Year
94-265 94-265 Rulings of the Tax Commissioner 08/26/1994 Manufacturing, processing, assembling, or refining; Frozen foods production
85-139 85-139 Rulings of the Tax Commissioner 06/19/1985 Fraudulent charitable contributions
19-84 19-84 Rulings of the Tax Commissioner 08/08/2019 Administration : Appeal - Final Determination
00-51 00-51 Rulings of the Tax Commissioner 04/14/2000 Certification of convenience; Public utility
87-122 87-122 Rulings of the Tax Commissioner 03/31/1987 Domicile for estate tax purposes
19-98 19-98 Rulings of the Tax Commissioner 08/27/2019 Residency : Domicile - Failure to Change
94-14 94-14 Rulings of the Tax Commissioner 01/13/1994 Coupons, premiums, and cash discounts; Promotional merchandise distributed at no charge
93-44 93-44 Rulings of the Tax Commissioner 03/04/1993 Determination of multistate status; Apportionment
19-110 19-110 Rulings of the Tax Commissioner 09/27/2019 Situs: Apportionment - Agreement; Deductions: Out of State - Direct
04-90 04-90 Rulings of the Tax Commissioner 08/31/2004 Provider of information technology services