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 # Sort descending | Document Type | Date Issued | Description |
---|---|---|---|---|
97-109 | 97-109 | Rulings of the Tax Commissioner | 02/28/1997 | Nexus |
97-11 | 97-11 | Rulings of the Tax Commissioner | 01/17/1997 | Limitations on rate of license taxes; New businesses; Power and telephone utilities; Time of payment of tax |
97-110 | 97-110 | Rulings of the Tax Commissioner | 02/28/1997 | Government transactions; Contractor's purchases on behalf of government |
97-111 | 97-111 | Rulings of the Tax Commissioner | 02/28/1997 | Nonprofit organizations |
97-112 | 97-112 | Rulings of the Tax Commissioner | 02/28/1997 | Audit, Direct and indirect cost |
97-113 | 97-113 | Rulings of the Tax Commissioner | 03/03/1997 | Water treatment system for dry kiln boiler |
97-114 | 97-114 | Rulings of the Tax Commissioner | 03/03/1997 | Gross receipts |
97-115 | 97-115 | Rulings of the Tax Commissioner | 03/05/1997 | BPOL Tax; Private Service Corporation |
97-116 | 97-116 | Rulings of the Tax Commissioner | 03/06/1997 | Nonprofit college; Lodging |
97-117 | 97-117 | Rulings of the Tax Commissioner | 03/06/1997 | Royalty based pricing |
97-118 | 97-118 | Rulings of the Tax Commissioner | 03/07/1997 | Gross receipts from retail sales; Lottery ticket sales |
97-119 | 97-119 | Rulings of the Tax Commissioner | 03/07/1997 | Construction; Cabinets |
97-12 | 97-12 | Rulings of the Tax Commissioner | 01/17/1997 | Subtractions from federal adjusted gross income; Foreign source income; Salary and other allowances |
97-120 | 97-120 | Rulings of the Tax Commissioner | 03/05/1997 | Medical, Dental, and Optical Supplies and Drugs; Durable medical equipment |
97-121 | 97-121 | Rulings of the Tax Commissioner | 03/07/1997 | Resident estates and trusts defined; Fiduciary's domicile |
97-122 | 97-122 | Rulings of the Tax Commissioner | 03/10/1997 | Manufacturing, Processing, Assembling or Refining; Industrial context; Trophy and awards engraving business |
97-123 | 97-123 | Rulings of the Tax Commissioner | 03/10/1997 | Wages subject to withholding; Severance and incentive payments |
97-124 | 97-124 | Rulings of the Tax Commissioner | 03/10/1997 | Situs; Courier services |
97-125 | 97-125 | Rulings of the Tax Commissioner | 03/11/1997 | Definite place of business; Residence |
97-126 | 97-126 | Rulings of the Tax Commissioner | 03/13/1997 | Penalties; Trust fiduciary liability for delinquent tax |
97-127 | 97-127 | Rulings of the Tax Commissioner | 03/13/1997 | Filing an amended return; Statute of limitations |
97-2 | 97-128 | Tax Bulletins | 03/20/1997 | Interest Rates; Second Quarter 1997 |
97-128 | 97-128 | Rulings of the Tax Commissioner | 03/20/1997 | Second Quarter Interest Rates |
97-129 | 97-129 | Rulings of the Tax Commissioner | 03/19/1997 | Interest on underpayments and overpayments; Interest on BPOL refunds |
97-13 | 97-13 | Rulings of the Tax Commissioner | 01/17/1997 | Manufacturing, processing, assembling, or refining; Dies used to manufacture packaging containers |