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 |
---|---|---|---|---|
88-141 | 88-141 | Rulings of the Tax Commissioner | 06/20/1988 | Foreign source income |
20-120 | 20-120 | Rulings of the Tax Commissioner | 07/07/2020 | Research and Development Expenses Tax Credit Guidelines |
97-348 | 97-348 | Rulings of the Tax Commissioner | 08/28/1997 | Penalties and Interest; Penalty for deficiency |
89-133 | 89-133 | Rulings of the Tax Commissioner | 04/28/1989 | Nonprofit food industry R & D organization |
20-52 | 20-52 | Rulings of the Tax Commissioner | 04/06/2020 | Statute of Limitations: Reconsideration |
89-111 | 89-111 | Rulings of the Tax Commissioner | 03/29/1989 | Taxing authority of two-year colleges |
84-261 | 84-261 | Rulings of the Tax Commissioner | 12/28/1984 | Hotel charges for telephone calls |
20-71 | 20-71 | Rulings of the Tax Commissioner | 04/28/2020 | Credit: Taxes paid to another state - Part-year residents |
01-97 | 01-97 | Rulings of the Tax Commissioner | 08/08/2001 | Airline Carrier; Taxability of Food Related Items |
85-12 | 85-12 | Rulings of the Tax Commissioner | 02/08/1985 | Audit adjustment |
20-95 | 20-95 | Rulings of the Tax Commissioner | 06/02/2020 | Accounting period: Employee meals |
99-121 | 99-121 | Rulings of the Tax Commissioner | 05/21/1999 | Local Power to Tax; In general; Tire warranties |
89-103 | 89-103 | Rulings of the Tax Commissioner | 03/23/1989 | Governmental public service corporation; Public transportation |
20-112 | 20-112 | Rulings of the Tax Commissioner | 06/30/2020 | Residency : Domicile - Military Spouse |
85-102 | 85-102 | Rulings of the Tax Commissioner | 05/28/1985 | Consolidated nonresident partner income tax return; Partnerships |
88-81 | 88-81 | Rulings of the Tax Commissioner | 05/10/1988 | Nonresident partners; S corporation; Unified nonresident income tax return |
94-82 | 94-82 | Rulings of the Tax Commissioner | 03/24/1994 | Foreign Source Royalty Income |
09-58 | 09-58 | Rulings of the Tax Commissioner | 05/01/2009 | Virginia Coal Employment and Production Incentive Tax Credit |
20-147 | 20-147 | Rulings of the Tax Commissioner | 08/25/2020 | Administration : Appeals - Redetermination, Timely Filing |
05-34 | 05-34 | Rulings of the Tax Commissioner | 03/15/2005 | Converted Taxpayers' individual income tax returns |
88-322 | 88-322 | Rulings of the Tax Commissioner | 12/07/1988 | Amended return claiming a refund |
20-158 | 20-158 | Rulings of the Tax Commissioner | 09/08/2020 | Residency : Domicile - Change to a Foreign County ; Part-Year - Return |
99-315 | 99-315 | Rulings of the Tax Commissioner | 12/13/1999 | Residency |
92-71 | 92-71 | Rulings of the Tax Commissioner | 05/28/1992 | Returns of Affiliated Corporations |
20-175 | 20-175 | Rulings of the Tax Commissioner | 09/29/2020 | Virginia Taxable Income: No Deduction for Out-of-State Income Credit : Taxes Paid to Another State - North Carolina |