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2005 Internal Policy Directives
(formerly Legal Policy Determination Memos)
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration. They will be made available to the public on the Department of Treasury web site as they are developed and issued.
|IPD 2005-1||Single Business Tax Act||Film Libraries|
|IPD 2005-2||Single Business Tax Act||Section 23(f) Mobile Tangible Assets|
|IPD 2005-3||Sales and Use Tax Act||Real Property Contractors Acting as Retailers|
|IPD 2005-4||Single Business Tax Act||Single Business Tax Compensation: Personal Liability Insurance Premiums|
|IPD 2005-5||Severance Tax Act||Taxability of Crude Oil When Natural Gas Liquids are Injected Into an Oil Well to Assist in Production|