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 Sort descending | Date Issued | Description |
---|---|---|---|---|
89-88 | 89-88 | Rulings of the Tax Commissioner | 03/08/1989 | Felts used in paper production process |
84-20 | 84-20 | Rulings of the Tax Commissioner | 02/14/1984 | Relief from tax assessment |
93-122 | 93-122 | Rulings of the Tax Commissioner | 04/30/1993 | Alternative allocation method |
86-106 | 86-106 | Rulings of the Tax Commissioner | 06/18/1986 | Exemption under Utilities Transfer Act |
97-67 | 97-67 | Rulings of the Tax Commissioner | 02/14/1997 | Government transactions; Individual purchase orders |
89-298 | 89-298 | Rulings of the Tax Commissioner | 11/01/1989 | Discounted sales price |
99-211 | 99-211 | Rulings of the Tax Commissioner | 07/30/1999 | Separately licensable businesses |
99-291 | 99-291 | Rulings of the Tax Commissioner | 11/12/1999 | Deficiency assessments, manufacturer of outdoor power equipment |
02-108 | 02-108 | Rulings of the Tax Commissioner | 07/01/2002 | Qualified Equity and Subordinated Debt Investments Tax Credit |
02-23 | 02-23 | Rulings of the Tax Commissioner | 03/07/2002 | Tax liability of a public service corporation. |
92-131 | 92-131 | Rulings of the Tax Commissioner | 08/05/1992 | Aircraft at Washington National Airport |
02-88 | 02-88 | Rulings of the Tax Commissioner | 06/10/2002 | Machinery and Tools (M&T) Tax & certified pollution control equipment |
01-103 | 01-103 | Rulings of the Tax Commissioner | 08/15/2001 | Computer Software; Is Licensing Fee Taxable? |
90-152 | 90-152 | Rulings of the Tax Commissioner | 08/30/1990 | Amended return to change prior filing method |
03-77 | 03-77 | Rulings of the Tax Commissioner | 10/31/2003 | Virginia Land Conservation Incentives Act of 1999 |
96-25 | 96-25 | Rulings of the Tax Commissioner | 03/29/1996 | Nonprofit organizations, private schools, and churches; Schools |
97-251 | 97-251 | Rulings of the Tax Commissioner | 06/03/1997 | Situs; Data entry and courier service |
96-137 | 96-137 | Rulings of the Tax Commissioner | 06/17/1996 | Time limitations for assessment and collection; Timeliness of request for refund |
96-208 | 96-208 | Rulings of the Tax Commissioner | 08/21/1996 | Accounting methods; Change in accounting method |
96-304 | 96-304 | Rulings of the Tax Commissioner | 10/25/1996 | Penalties and Interest; Compliance ratio |
97-339 | 97-339 | Rulings of the Tax Commissioner | 08/26/1997 | Taxable income; Modifications to federal taxable income; Basis adjustment |
97-225 | 97-225 | Rulings of the Tax Commissioner | 05/16/1997 | Telecommunications; Purchase of telecommunications equipment |
85-225 | 85-225 | Rulings of the Tax Commissioner | 12/19/1985 | Out-of-state supplier and installer of shower enclosures, bath mirrors, and window screens |
97-333 | 97-333 | Rulings of the Tax Commissioner | 08/27/1997 | Deficiency assessments; Audit procedures |
91-190 | 91-190 | Rulings of the Tax Commissioner | 08/30/1991 | Services; Lease of Computer Equipment by Credit Reporting Service |