Formal Ruling

Formal Ruling 2011-11

Law Reference: 32VSA§9771, 32VSA§9741 (14)(37), 32VSA§9701 (4) (A) (iv), Reg 1.9701 (4)1, Reg 19741 (14) 2B -4F, 143 VT 271 (1983).

Formal Ruling 2011-08

Law Reference: 32 VSA§10003, 32VSA§10004 (a), (b), 32VSA§10005(d),(f), IRC 1223, 306F.2d 711 (1962), Reg.10005 (d)-1, 68 TC 474 (1977), 134 VT 122 (1976).

Formal Ruling 2011-06

Law Reference: 32VSA §9771, 32VSA §9701 (4)(a)(5), Bureau Sales & Use National Affairs §1300.01 C.1 p 101 §1300.12M p 1207, Reg. 1.9701 (8)-2.

Formal Ruling 2011-02

Law Reference: 32 VSA § 5401 (10) (F), 141 VT 324,328-29 (1982), 154 VT 332,337 (1990), 167 VT 371,374 (1997), 163 VT 33,35 (1994), 137 VT 28,31 (1979) 1972 VT 433, 3 VSA 808, 32 VSA 3802 (4).

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