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 |
---|---|---|---|---|
24-24 | 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 |
24-6 | 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; |
24-7 | 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 |
24-11 | 24-11 | Rulings of the Tax Commissioner | 02/24/2024 | Residency: Domicile - Intent to Reside In A Foreign Country; Part-Year - Move Into Virginia |
24-3 | 24-3 | Rulings of the Tax Commissioner | 02/21/2024 | Administration: Amended Return for Refund - Statute of Limitations |
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 |
24-2 | 24-2 | Rulings of the Tax Commissioner | 02/21/2024 | Administration: Records Review Documentation - Required Taxpayer Records; Failure to file information during audit |
24-12 | 24-12 | Rulings of the Tax Commissioner | 02/19/2024 | Guidelines for the Retroactive Taxable Year 2021 Pass-through Entity Tax (PTET) |
24-1 | 24-1 | Rulings of the Tax Commissioner | 01/04/2024 | Guidelines for the Pass-through Entity Tax |
23-129 | 23-129 | Rulings of the Tax Commissioner | 12/07/2023 | Administration : Amended Return - Statute of Limitations, Failure to Timely Provide Documentation, Failure to File Refund Claim Within The Time Allowed |
23-130 | 23-130 | Rulings of the Tax Commissioner | 12/07/2023 | Exemption : Durable Medical Equipment - On Behalf of Individual, Bulk Purchases, Consignment |
23-127 | 23-127 | Rulings of the Tax Commissioner | 11/30/2023 | Subtractions: Social Security - Civil Service Retirement System - Federal Civil Service Retirees Court Decisions |
23-128 | 23-128 | Rulings of the Tax Commissioner | 11/30/2023 | Administration: Appeal - Jurisdiction, Lack of Authority Tangible: Appeals - Motor Vehicles, Personal Vehicle |
23-9 | 23-126 | Tax Bulletins | 11/29/2023 | Virginia’s Interest Rates Will Remain the Same for the First Quarter of 2024 |
23-125 | 23-125 | Rulings of the Tax Commissioner | 11/21/2023 | Firearm Safety Device Tax Credit Guidelines |
23-120 | 23-120 | Rulings of the Tax Commissioner | 10/26/2023 | Administration: Appeal - Requirements For Reconsideration Leases: Retail of Event Venue - Real and Tangible Personal Property Included |
23-118 | 23-118 | Rulings of the Tax Commissioner | 10/26/2023 | Exemptions: Manufacturing - Used Directly, Kiln Decking, Picture Tally System |
23-122 | 23-122 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Established, Foreign Country |
23-121 | 23-121 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Established, Moving Between Several States |
23-123 | 23-123 | Rulings of the Tax Commissioner | 10/26/2023 | Residency: Domicile - Intent to Change Not Established, Failure to Establish New and Abandon Old, Moving Among Multiple States |