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 # Sort descending | Public Document # | Document Type | Date Issued | Description |
---|---|---|---|---|
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 |
97-128 | 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 |
97-130 | 97-130 | Rulings of the Tax Commissioner | 03/19/1997 | Leases and rentals; Leaseback for refinancing debt |
97-131 | 97-131 | Rulings of the Tax Commissioner | 03/19/1997 | Proceeds received after probate |
97-132 | 97-132 | Rulings of the Tax Commissioner | 03/19/1997 | Alternative method of allocation and apportionment; Separate accounting |
97-133 | 97-133 | Rulings of the Tax Commissioner | 03/20/1997 | Situs for local license taxation; Businesses subject to licensure |
97-134 | 97-134 | Rulings of the Tax Commissioner | 03/20/1997 | Manufacturing, Processing, Assembling, or Refining; Milk processing |
97-135 | 97-135 | Rulings of the Tax Commissioner | 03/20/1997 | Government transactions; Agency status in use of public or private funds |
97-136 | 97-136 | Rulings of the Tax Commissioner | 03/21/1997 | Taxation of nonresidents; Apportionment of income |
97-137 | 97-137 | Rulings of the Tax Commissioner | 03/21/1997 | Services; Separately stated charges |
97-138 | 97-138 | Rulings of the Tax Commissioner | 03/21/1997 | Situs of gross receipts |
97-139 | 97-139 | Rulings of the Tax Commissioner | 03/21/1997 | Agriculture; Medical, dental, and optical supplies and drugs; Veterinary supplies |