Publications - Policy Statements

Page 7 of 10

• PS 2013(5), Requests for Waiver of Civil Penalties

• 2025 Policy Statements

  Policy Statements

• 2021 Policy Statements

  Policy statements

• 2020 Policy Statements

  Policy statements

• PS 91(1), Corporation Business Tax Liability of Merged or Dissolved Foreign Corporation Failing to Procure a Certificate of Withdrawal

• 1991 Policy Statements

• PS 92(6), Sales and Use Taxes on Business Analysis, Management & Management Consulting Services Rendered by a General Partner to a Limited Partnership

• PS 92(5), Computation of Receipts Factor for Corporation Business Tax Purposes

• PS 92 (14.4), Annual and Quarterly Lists of Distributors for Motor Vehicle Fuels Tax Purposes

• PS 92(13), Taxation of the Audio or Video Production Process

• PS 92(9), Sales and Use Taxes on Investment Banking and Advisory Services

• PS 92(12.1), Limited Liability Companies

• PS 92(1), Filing of Combined Corporation Business Tax Returns

• 1992 Policy Statements

• PS 96(2), The Treatment of Early Payment Discounts