Document # Public Document # Document Type Date Issued Description
19-73 19-73 Rulings of the Tax Commissioner 07/15/2019 Administration : Statute of Limitations - Amended Return
19-71 19-71 Rulings of the Tax Commissioner 07/15/2019 Untaxed Sales: Gift Certificates - Lodging Transactions; Service in Connection with Tangible Personal Property : Venue Rentals - Garbage Disposal Fees
19-129 19-129 Rulings of the Tax Commissioner 07/25/2019 Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
19-77 19-77 Rulings of the Tax Commissioner 07/29/2019 Residency : Domicile - Failure to Abandon; Credit : Tax Paid to Another State - West Virginia
19-78 19-78 Rulings of the Tax Commissioner 07/29/2019 Deduction : Itemized - Substantiation
19-74 19-74 Rulings of the Tax Commissioner 07/29/2019 Administration : Assessment - Lack of Records
19-75 19-75 Rulings of the Tax Commissioner 07/29/2019 Subtractions : Retirement Income - Out of State Pension
19-81 19-81 Rulings of the Tax Commissioner 08/02/2019 Subtraction : Government Employee - Calculation of Total Annual Salary
19-83 19-83 Rulings of the Tax Commissioner 08/02/2019 Residency : Domicile - Intent to Remain
19-79 19-79 Rulings of the Tax Commissioner 08/02/2019 Assessment : Domicile - Residency
19-82 19-82 Rulings of the Tax Commissioner 08/02/2019 Intercompany Transactions - Transfers, Purchases and Leases,
19-80 19-80 Rulings of the Tax Commissioner 08/02/2019 Residency : Domicile - Abandonment of Prior Domicile; Administration : Written Advice - Residency Determination
19-84 19-84 Rulings of the Tax Commissioner 08/08/2019 Administration : Appeal - Final Determination
19-85 19-85 Rulings of the Tax Commissioner 08/12/2019 Exemption Certificates: Estimated Assessment
19-86 19-86 Rulings of the Tax Commissioner 08/12/2019 Credit : Tax Paid to Another State - D.C. Corporate Franchise Tax
19-87 19-87 Rulings of the Tax Commissioner 08/12/2019 Administration : Assessment - Discrimination
19-89 19-89 Rulings of the Tax Commissioner 08/15/2019 Subtraction : Qualified Research Expense - Pass through entity
19-90 19-90 Rulings of the Tax Commissioner 08/15/2019 Credit : Tax Paid to a Foreign Person - Retirement income; Tax Paid to another state - Foreign Country; Administration - Tax Treaty: Mexico
19-88 19-88 Rulings of the Tax Commissioner 08/15/2019 Residency - Domicile: Failure to Abandon
19-91 19-91 Rulings of the Tax Commissioner 08/16/2019 Residency: Domicile - Failure to Abandon Virginia Domicile
19-92 19-92 Rulings of the Tax Commissioner 08/23/2019 Residency: Domicile - Foreign Country
19-93 19-93 Rulings of the Tax Commissioner 08/23/2019 Retaliatory: Out-of-State Basis- Regulatory Costs Imposed; Internal Audit Fee
19-94 19-94 Rulings of the Tax Commissioner 08/23/2019 Subtractions: Federal Employee Tip Credit - Lost Business Expense Deduction
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