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 |
---|---|---|---|---|
11-089 | Attorney General's Opinion | 09/13/2011 | Constitutionality of land preservation programs | |
07-201 | 07-201 | Rulings of the Tax Commissioner | 11/30/2007 | 2006 legislative change TAX must actually issue the Credit to the taxpayer |
11-154 | 11-154 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
15-215 | 15-215 | Rulings of the Tax Commissioner | 11/24/2015 | A Virginia locality or its economic development authority may not earn Land Preservation Tax Credits. |
09-19 | 09-19 | Rulings of the Tax Commissioner | 02/04/2009 | Land Preservation Tax Credit |
11-155 | 11-155 | Rulings of the Tax Commissioner | 08/30/2011 | Land Preservation Tax Credit |
15-234 | 15-234 | Rulings of the Tax Commissioner | 12/22/2015 | Land Preservation Tax Credit |
08-49 | 08-49 | Rulings of the Tax Commissioner | 04/28/2008 | New Cap Amount for the Land Preservation income Tax Credit |
12-12 | 12-12 | Rulings of the Tax Commissioner | 03/02/2012 | Important Information on the Land Preservation Tax Credit |
15-253 | 15-253 | Rulings of the Tax Commissioner | 12/28/2015 | The Department cannot extend the time established by law to claim or transfer any unused Credit. |
06-36 | 06-36 | Rulings of the Tax Commissioner | 04/03/2006 | Conveyance meets many of the initial requirements to qualify for the Credit |
12-190 | 12-190 | Rulings of the Tax Commissioner | 11/26/2012 | Land Preservation Tax Credit |
17-46 | 17-46 | Rulings of the Tax Commissioner | 04/03/2017 | Land preservation tax credit |
14-77 | 14-77 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-8 | 13-8 | Rulings of the Tax Commissioner | 01/25/2013 | Important Information Regarding the Land Preservation Income Tax Credit |
17-165 | 17-165 | Rulings of the Tax Commissioner | 09/13/2017 | Land Preservation Tax Credits |
14-78 | 14-78 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-24 | 13-24 | Rulings of the Tax Commissioner | 03/04/2013 | Land Preservation Tax Credit |
18-5 | 18-5 | Rulings of the Tax Commissioner | 01/16/2018 | Tax Credits |
14-76 | 14-76 | Rulings of the Tax Commissioner | 05/30/2014 | Land Preservation Tax Credit |
13-74 | 13-74 | Rulings of the Tax Commissioner | 05/22/2013 | Land Preservation Tax Credit revised cap for 2013 |
14-93 | 14-93 | Rulings of the Tax Commissioner | 06/19/2014 | Land Preservation Tax Credit, Statute of Limitations |
13-225 | 13-225 | Rulings of the Tax Commissioner | 12/17/2013 | Land Preservation Tax Credits |
08-159 | 08-159 | Rulings of the Tax Commissioner | 08/29/2008 | Each members of the affiliated group holding Credits could claim up to $100,000 |
14-7 | 14-7 | Rulings of the Tax Commissioner | 01/21/2014 | Revaluation of the Credit,/Third Party Appraisal |