Document # Public Document # Document Type Date Issued Description
19-99 19-99 Rulings of the Tax Commissioner 08/27/2019 Deduction : Itemized - Substantiation
19-100 19-100 Rulings of the Tax Commissioner 08/27/2019 Subtractions : Moving Expenses - Reimbursement
19-96 19-96 Rulings of the Tax Commissioner 08/27/2019 Residency: Domicile - Military Spouse
19-95 19-95 Rulings of the Tax Commissioner 08/27/2019 Nonmonitored Fire/Safety Systems, Sampling Error
19-101 19-101 Rulings of the Tax Commissioner 09/04/2019 Documentation - Doubtful Collectibility
19-102 19-102 Rulings of the Tax Commissioner 09/04/2019 Administration : Appeal - Timely Filed; Administration : Written Advice - Tax Form Instructions; Credit : Tax Paid to a Foreign Pension - Retirement Income
19-6 19-121 Tax Bulletins 09/06/2019 Fourth Quarter Interest Rates for 2019
19-108 19-108 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Failure to Abandon VA Domicile
19-104 19-104 Rulings of the Tax Commissioner 09/18/2019 Deduction : Itemized, Business Expense; Federal Adjusted Gross Income (FAGI) : Divorce - Alimony
19-108 19-108 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Failure to Abandon Virginia Domicile
19-105 19-105 Rulings of the Tax Commissioner 09/18/2019 Federal Adjusted Gross Income (FAGI) : Fixed Date Conformity - Subtraction
19-106 19-106 Rulings of the Tax Commissioner 09/18/2019 Residency: Domicile - Change; Virginia Source Income: Nonresidents
19-103 19-103 Rulings of the Tax Commissioner 09/18/2019 Residency : Domicile - Failure to Provide Information
19-107 19-107 Rulings of the Tax Commissioner 09/18/2019 Credit: Tax Paid to Another State - District of Columbia; Administration: Offers in Compromise - Interest Waiver
19-109 19-109 Rulings of the Tax Commissioner 09/26/2019 Tangible - Machinery & Tools: Equipment Not Yet in Use
19-112 19-112 Rulings of the Tax Commissioner 09/27/2019 Refund; Transitional Period
19-110 19-110 Rulings of the Tax Commissioner 09/27/2019 Situs: Apportionment - Agreement; Deductions: Out of State - Direct
19-111 19-111 Rulings of the Tax Commissioner 09/27/2019 Tangible: Appeals - Statute of Limitations, New Issues
19-113 19-113 Rulings of the Tax Commissioner 10/01/2019 Administration: Assessment - Statute of Limitations; Capital: Total Equity - Noncontrolling (minority) Interest in Consolidated Subsidiaries; Credit: Historic Rehabilitation - Carry Overs; Administration: Audits - Mathematical Errors
19-115 19-115 Rulings of the Tax Commissioner 10/04/2019 Services in Connection with Sales of Tangible Personal Property : Shipping and handling
19-119 19-119 Rulings of the Tax Commissioner 10/04/2019 Residency: Actual - Temporary Assignment; Credit: Tax Paid to Another State - Missouri
19-116 19-116 Rulings of the Tax Commissioner 10/04/2019 Denied Refund Request; Documentation Issue: TPP Purchased for Phone, TV and Internet Services
19-120 19-120 Rulings of the Tax Commissioner 10/04/2019 Tangible: Appeals - No Local Appeal Filed
19-117 19-117 Rulings of the Tax Commissioner 10/04/2019 Net Operating Loss Deduction (NOLD): NOL Deduction - Election to Forego Carryback; Net Operating Loss Deduction (NOLD): Fixed Date Conformity - Virginia Modifications; Allocations and Apportionment: Property Factor - Original Cost; Allocation and Apportionment: Payroll Factor - Federal Forms; Allocation and Apportionment: Sales Factor - Proceeds from Intangible Assets, Hedging Transactions
19-114 19-114 Rulings of the Tax Commissioner 10/04/2019 Pass-Through Entity (PTE): Income - Income from PTE Interest; Allocation and Apportionment: Alternative Method - Nonbusiness Income