This library contains Virginia Tax Rulings of the Tax Commissioner, Tax Bulletins, Attorney General Opinions, and Legislative Summaries. Visit the Virginia Law website to search the Virginia Tax Code, Title 58.1 and the Virginia Tax Administrative Code, Title 23, Taxation.
Document # | Public Document # | Document Type | Date Issued Sort ascending | Description |
---|---|---|---|---|
24-1 | 24-34 | Tax Bulletins | 03/26/2024 | Administration: Tax Bulletin - VIRGINIA'S INTEREST RATES WILL REMAIN THE SAME FOR THE SECOND QUARTER OF 2024 |
24-30 | 24-30 | Rulings of the Tax Commissioner | 03/21/2024 | Residency: Domicile - Military, Intent to Change |
24-25 | 24-25 | Rulings of the Tax Commissioner | 03/20/2024 | Tangible: Appeals - Jurisdiction |
24-26 | 24-26 | Rulings of the Tax Commissioner | 03/20/2024 | Additions : Intercompany Intangible Expenses - Subject-To-Tax Exception Limitation, Impact of New Jersey Throw-Out or Throw-Back Rule |
24-27 | 24-27 | Rulings of the Tax Commissioner | 03/20/2024 | Jurisdiction : Time for Issuing Determination, Local Business Tax Appeal Requirements, New Assessments Classification: Consistency - Request for Change Tangible: Machinery & Tools - Mining Defined, Duplicated Assessment |
24-16 | 24-16 | Rulings of the Tax Commissioner | 03/13/2024 | Administration: Appeal - Not Timely Filed |
24-22 | 24-22 | Rulings of the Tax Commissioner | 03/13/2024 | Administration : Return - Limitations On Refunds, Death of Spouse, Pandemic, Medical Issues |
24-17 | 24-17 | Rulings of the Tax Commissioner | 03/13/2024 | Residency: Domicile - Failure to Abandon Virginia With Intent to Change |
24-19 | 24-19 | Rulings of the Tax Commissioner | 03/13/2024 | Residency: Part-Year Credit : Tax Paid to Another State - Part-Year Limitation, California Reciprocal Computation |
24-18 | 24-18 | Rulings of the Tax Commissioner | 03/13/2024 | Additions: Intercompany Intangible Expenses, Royalty Fees, Merchandise Fees, Computer Systems License Fees; Subject-To-Tax Exception Limitation |
24-20 | 24-20 | Rulings of the Tax Commissioner | 03/13/2024 | Deductions : Itemized - Gambling Losses Documentation, Mortgage Interest |
24-21 | 24-21 | Rulings of the Tax Commissioner | 03/13/2024 | Administration : Returns - Filing Requirements of Residents |
24-15 | 24-15 | Rulings of the Tax Commissioner | 03/12/2024 | Residency: Domicile - Failure to Abandon Virginia Credit: Tax Paid to Another State - Eligibility |
24-24 | 24-24 | Rulings of the Tax Commissioner | 03/12/2024 | Residency: Domicile - Intent to Change Established |
24-13 | 24-13 | Rulings of the Tax Commissioner | 03/12/2024 | Credit: Pass-Through Entity Tax (PTET) - Direct Ownership; Trust Beneficiaries |
24-14 | 24-14 | Rulings of the Tax Commissioner | 03/12/2024 | Administration: Appeal - Requirements for Reconsideration Request Not Satisficed |
24-23 | 24-23 | Rulings of the Tax Commissioner | 03/12/2024 | Administration: Assessment Collection - Limitations Period |
24-7 | 24-7 | Rulings of the Tax Commissioner | 02/28/2024 | Residency: Domicile - Failure to Establish Intent Change to a Foreign Country, Failure to Abandon Virginia |
24-8 | 24-8 | Rulings of the Tax Commissioner | 02/28/2024 | Federal Taxable Income: Net Operating Loss (NOL) - NOL Deduction Carryforward, Fixed Date Conformity Adjustments Administration: Statute of Limitations - Unclaimed Deductions, Adjustments Permitted to Correct FTI For Open Taxable Years |
24-6 | 24-6 | Rulings of the Tax Commissioner | 02/28/2024 | Exemption: Medicine and Drugs - Qualifying Dealer/Business |
24-9 | 24-9 | Rulings of the Tax Commissioner | 02/28/2024 | Administrative: Collection of Assessments - Statute of Limitations |
24-10 | 24-10 | Rulings of the Tax Commissioner | 02/28/2024 | Administration: Application for Correction - 90 Day Filing Deadline; Protective Claim - Statute of Limitations; Audits - Re-opening; |
24-11 | 24-11 | Rulings of the Tax Commissioner | 02/24/2024 | Residency: Domicile - Intent to Reside In A Foreign Country; Part-Year - Move Into Virginia |
24-4 | 24-4 | Rulings of the Tax Commissioner | 02/21/2024 | Administration: Audit - Taxpayer Records, Failure to Provide Sufficient Documents to Establish a Refund Claim |
24-5 | 24-5 | Rulings of the Tax Commissioner | 02/21/2024 | Services: Provided with TPP - Portable Toilets |