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.
| Number |
Act |
Title |
| 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 |
