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 | Description |
---|---|---|---|---|
11-144 | 11-144 | Rulings of the Tax Commissioner | 08/05/2011 | Taxpayer never agreed to file a joint Virginia income tax return with spouse. |
11-145 | 11-145 | Rulings of the Tax Commissioner | 08/05/2011 | Parent ruling on which affiliates should file which tax |
11-149 | 11-149 | Rulings of the Tax Commissioner | 08/17/2011 | Tax on sales of maintenance contracts and use tax on incorrectly taxed purchase |
11-153 | 11-153 | Rulings of the Tax Commissioner | 08/01/2011 | AMG National Trust Bank v. Commonwealth of Virginia, Department of Taxation |
11-152 | 11-152 | Rulings of the Tax Commissioner | 06/06/2011 | AMG National Trust Bank v. Commonwealth of Virginia, Department of Taxation |
11-151 | 11-151 | Rulings of the Tax Commissioner | 04/07/2011 | AMG National Trust Bank v. Commonwealth of Virginia, Department of Taxation |
11-154 | 11-154 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
11-150 | 11-150 | Rulings of the Tax Commissioner | 08/26/2011 | Carryover of a net operating loss deduction. |
11-155 | 11-155 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
11-156 | 11-156 | Rulings of the Tax Commissioner | 09/06/2011 | Filing and payment extension to certain individuals and businesses affected by Hurricane Irene. |
11-157 | 11-157 | Rulings of the Tax Commissioner | 09/09/2011 | Fourth Quarter Interest Rates 2011 |
11-158 | 11-158 | Rulings of the Tax Commissioner | 09/16/2011 | Servicemembers Civil Relief Act |
11-159 | 11-159 | Rulings of the Tax Commissioner | 09/19/2011 | Taxpayer did not abandon Virginia domicile while employed outside its borders |
11-161 | 11-161 | Rulings of the Tax Commissioner | 09/20/2011 | Definite place of business; Consultant at location for more than 30 consecutive days. |
11-160 | 11-160 | Rulings of the Tax Commissioner | 09/19/2011 | A taxpayer must refinance his debt with the mortgage lender that holds the deed of trust. |
11-168 | 11-168 | Rulings of the Tax Commissioner | 09/29/2011 | The vending machine does not qualify for exemption from the retail sales and use tax. |
11-165 | 11-165 | Rulings of the Tax Commissioner | 09/27/2011 | Taxpayer avers that she is not a domiciliary resident of Virginia. |
11-169 | 11-169 | Rulings of the Tax Commissioner | 09/29/2011 | Department does retain the authority to adjust federal adjusted gross income and itemized deductions |
11-170 | 11-170 | Rulings of the Tax Commissioner | 09/29/2011 | itemized deductions and personal exemptions; One spouse is a nonresident. |
11-166 | 11-166 | Rulings of the Tax Commissioner | 09/27/2011 | Occasional sale exemption: Surplus sales held yearly. |
11-164 | 11-164 | Rulings of the Tax Commissioner | 09/27/2011 | Taxpayer was not a corporate officer as defined in Va. Code § 58.1-1813. |
11-167 | 11-167 | Rulings of the Tax Commissioner | 09/28/2011 | County's argument supporting assessments against the Parent has no legal basis. |
11-163 | 11-163 | Rulings of the Tax Commissioner | 09/26/2011 | Taxpayer responsibilities were limited to operational matters and sales. |
11-162 | 11-162 | Rulings of the Tax Commissioner | 09/26/2011 | Taxpayer's request was not made in accordance with Va. Code § 58.1-402 B 8 b. |
11-171 | 11-171 | Rulings of the Tax Commissioner | 09/30/2011 | Virginia domicile |