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 |
---|---|---|---|---|
24-43 | 24-43 | Rulings of the Tax Commissioner | 04/22/2024 | Credit: Tax Paid to Another State - Maryland County Taxes |
24-46 | 24-46 | Rulings of the Tax Commissioner | 03/29/2024 | Administration : Assessment - Emerging From Bankruptcy |
24-44 | 24-44 | Rulings of the Tax Commissioner | 03/29/2024 | Worker: Employee Or Independent Contractor Administration: Audit - Standards of Review, Evaluation of Factors |
24-42 | 24-42 | Rulings of the Tax Commissioner | 03/29/2024 | Administration: Audit - Standards of Review, Evaluation of Factors, Taxpayer Records |
24-45 | 24-45 | Rulings of the Tax Commissioner | 03/29/2024 | Administration: Audit - Federal Change, Taxpayer's Responsibility |
24-37 | 24-37 | Rulings of the Tax Commissioner | 03/27/2024 | Exemption: Automobile Rental - Long-term Lease, Motor Vehicle Rental Tax Act |
24-38 | 24-38 | Rulings of the Tax Commissioner | 03/27/2024 | Exemption: Manufacturing - Electronics Recycling; Used Directly Preponderance of Use; Forklift Used in Both Exempt and Non-Exempt Processing Activities |
24-35 | 24-35 | Rulings of the Tax Commissioner | 03/27/2024 | Addition: Intangible Expense - Subject to Tax |
24-41 | 24-41 | Rulings of the Tax Commissioner | 03/27/2024 | Administration: Penalty - Converted Assessment Against Responsible Officer, Lack of Evidence |
24-39 | 24-39 | Rulings of the Tax Commissioner | 03/27/2024 | Audit: Dealer Records - Retention Requirements; Returns: Adjustments; Administration: Penalty; Interest - Adjusted Based on Tax Assessment |
24-36 | 24-36 | Rulings of the Tax Commissioner | 03/27/2024 | Purchases: Contractor - Mined Dirt and Sand |
24-40 | 24-40 | Rulings of the Tax Commissioner | 03/27/2024 | Exemption: Services/Tangible Personal Property - Medical Testing Equipment Including Software and Intellectual Property, True Object Test, Full Amount of Purchase Price Taxable |
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 |
24-31 | 24-31 | Rulings of the Tax Commissioner | 03/21/2024 | Additions: Intangible Expense Addition - Factoring Receivables, Third Party Payment Exception, Unrelated Exception, Valid Business Purpose Exception |
24-32 | 24-32 | Rulings of the Tax Commissioner | 03/21/2024 | Administration: Appeal - Not Timely Filed |
24-30 | 24-30 | Rulings of the Tax Commissioner | 03/21/2024 | Residency: Domicile - Military, Intent to Change |
24-33 | 24-33 | Rulings of the Tax Commissioner | 03/21/2024 | Allocation and Apportionment: Manufacturers - Single Factor; Sales Factor - Cost of Performance; Subtractions: Research Expenses, Jobs Credit |
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 |
24-25 | 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 |
24-29 | 24-29 | Rulings of the Tax Commissioner | 03/20/2024 | Allocation and Apportionment: Alternative Method - Unrelated Business Taxable Income (UBTI), Passive Investment Income of Commercially Domiciled Pass Through Entity |
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 |