Document # Public Document # Document Type Date Issued Description
17-120 17-120 Rulings of the Tax Commissioner 06/29/2017 Virginia Code § 58.1-311 requires individuals to report a change or correction in federal taxable income within one year of the final determination.
17-121 17-121 Rulings of the Tax Commissioner 06/29/2017 The Parent and affiliated entities were required to file separate corporate income tax returns for the taxable years.
17-122 17-122 Rulings of the Tax Commissioner 06/29/2017 Establishing and changing domicile - appropriate returns to be filed.
17-123 17-123 Rulings of the Tax Commissioner 06/29/2017 Coalfield Employment Enhancement Tax Credit
17-124 17-124 Rulings of the Tax Commissioner 06/29/2017 Retirement income
17-125 17-125 Rulings of the Tax Commissioner 06/29/2017 Change or correction in federal taxable income
17-126 17-126 Rulings of the Tax Commissioner 06/29/2017 Military spouse claiming exemption from income tax.
17-127 17-127 Rulings of the Tax Commissioner 06/29/2017 Taxpayer remained taxable as a domiciliary resident of Virginia for the entire taxable year.
17-128 17-128 Rulings of the Tax Commissioner 06/29/2017 Machinery and equipment used in a printing facility.
17-129 17-129 Rulings of the Tax Commissioner 07/28/2017 Changes to the Federal Corporate Income Tax Extended Due Date
17-13 17-198 Tax Bulletins 12/12/2017 First Quarter Interest Rates for 2018
17-13 17-13 Rulings of the Tax Commissioner 02/15/2017 2017 2nd Quarter Interest Rates
17-130 17-130 Rulings of the Tax Commissioner 07/19/2017 Credit for income tax paid on retirement income earned in a foreign country
17-131 17-131 Rulings of the Tax Commissioner 07/19/2017 Foreign earned income exclusion as provided by IRC § 911(a)(1).
17-132 17-132 Rulings of the Tax Commissioner 07/19/2017 A husband and wife who file a joint tax return are liable jointly and individually for their tax liabilities.
17-133 17-133 Rulings of the Tax Commissioner 07/19/2017 Taxpayers are not domiciliary residents of Virginia but they are required to file a nonresident return.
17-134 17-134 Rulings of the Tax Commissioner 07/19/2017 Calculating the portion of a retirement plan distribution attributable to previously taxed income
17-135 17-135 Rulings of the Tax Commissioner 07/19/2017 Virginia residents - reciprocal agreement with Pennsylvania.
17-136 17-136 Rulings of the Tax Commissioner 07/19/2017 Virginia resident - reciprocal agreement with Maryland.
17-137 17-137 Rulings of the Tax Commissioner 07/20/2017 Taxpayer may file an appeal with the Tax Commissioner only after a final determination has been issued by a locality
17-138 17-138 Rulings of the Tax Commissioner 06/28/2017 SALES TAX TREATMENT OF AUTOMOBILE REPAIR SHOP SUPPLIES
17-14 17-14 Rulings of the Tax Commissioner 03/10/2017 Taxpayer should properly be classified as a financial services business for Virginia BPOL tax purposes.
17-140 17-140 Rulings of the Tax Commissioner 06/30/2017 Court Case
17-141 17-141 Rulings of the Tax Commissioner 08/01/2017 Taxpayer not held liable as a responsible officer of the Corporation
17-142 17-142 Rulings of the Tax Commissioner 08/07/2017 Department's jurisdiction is limited to appeals from final local determinations concerning local business and mobile property tax assessments.