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 |
---|---|---|---|---|
84-171 | 84-171 | Rulings of the Tax Commissioner | 09/27/1984 | Permission to file a combined return |
21-125 | 21-125 | Rulings of the Tax Commissioner | 09/21/2021 | Residency : Domicile - College Student, Credit : Tax Paid To Another State - Wages |
90-61 | 90-61 | Rulings of the Tax Commissioner | 04/12/1990 | Dietary food supplements; Hospital outpatient weight loss program |
94-225 | 94-225 | Rulings of the Tax Commissioner | 06/27/1994 | Law No. 92-1235, Stipulation and Order of Dismissal |
21-161 | 21-161 | Rulings of the Tax Commissioner | 12/28/2021 | Situs : Apportionment - Including Payroll of a Parent Entity Prohibited |
02-71 | 02-71 | Rulings of the Tax Commissioner | 04/29/2002 | Telecommunications companies |
94-103 | 94-103 | Rulings of the Tax Commissioner | 04/11/1994 | Promotional items; Temporary storage in Virginia |
22-9 | 22-9 | Rulings of the Tax Commissioner | 01/18/2022 | Administration : Refund - Statute of Limitations |
90-122 | 90-122 | Rulings of the Tax Commissioner | 08/03/1990 | Change to federal taxable income; Refund claimed for overassessment |
99-124 | 99-124 | Rulings of the Tax Commissioner | 05/24/1999 | Deficiency assessments, application of the tax to telephone handsets |
21-169 | 21-169 | Rulings of the Tax Commissioner | 12/02/2021 | Subtraction : Civil Service Retirement Income |
97-463 | 97-463 | Rulings of the Tax Commissioner | 11/19/1997 | Resales; Middlemen's collection responsibility. |
01-197 | 01-197 | Rulings of the Tax Commissioner | 12/04/2001 | Do alledged ambiguous instructions provide relief from payment of interest |
22-33 | 22-33 | Rulings of the Tax Commissioner | 02/15/2022 | Subtractions : Qualified Technology Business - Revenue Requirement |
87-205 | 87-205 | Rulings of the Tax Commissioner | 09/11/1987 | Materials for real property construction; Taxes erroneously paid to another state |
96-43 | 96-43 | Rulings of the Tax Commissioner | 04/10/1996 | Manufacturing, processing, assembling, or refining; Research and development |
22-54 | 22-54 | Rulings of the Tax Commissioner | 03/30/2022 | Deduction : Prepaid Tuition - Contribution Limitations and Carryovers |
82-61 | 82-61 | Rulings of the Tax Commissioner | 05/11/1982 | Statute of Limitations |
86-57 | 86-57 | Rulings of the Tax Commissioner | 03/21/1986 | Food service operation |
22-69 | 22-69 | Rulings of the Tax Commissioner | 04/13/2022 | Exemptions: Resale Certificates - Standard of Review, Date Requirement; Administration :Audit - Penalty, Compliance Ratio |
98-100 | 98-100 | Rulings of the Tax Commissioner | 05/22/1998 | Mobile homes; Set up components. |
08-96 | 08-96 | Rulings of the Tax Commissioner | 06/18/2008 | Taxpayer could not produce valid exemption certificates to support the exempt sales |
22-87 | 22-87 | Rulings of the Tax Commissioner | 04/28/2022 | Tangible: Administration - Notice of Jurisdiction, Responsibilities of Local Officials |
93-71 | 93-71 | Rulings of the Tax Commissioner | 03/18/1993 | Amended returns |
04-148 | 04-148 | Rulings of the Tax Commissioner | 09/17/2004 | Assessment of printing sold to publication customers and advertising customers |