Document # Public Document # Document Type Date Issued Description
19-120 19-120 Rulings of the Tax Commissioner 10/04/2019 Tangible: Appeals - No Local Appeal Filed
19-123 19-123 Rulings of the Tax Commissioner 11/15/2019 Administration: Refunds - Filing Requirements, Amended Returns
19-124 19-124 Rulings of the Tax Commissioner 11/15/2019 Telecommunications Minimum Tax: Pass-Through Entities - Combined Returns
19-128 19-128 Rulings of the Tax Commissioner 12/26/2019 Guidelines Regarding the Business Interest Limitation
19-129 19-129 Rulings of the Tax Commissioner 07/25/2019 Certified Company Apportionment Guidelines for Business Conducted in Certain Disadvantaged Localities
19-13 PD 19-13 Rulings of the Tax Commissioner 03/06/2019 Penalty Relief for Farmers, Fishermen, and Merchant Seamen
19-14 19-14 Rulings of the Tax Commissioner 02/25/2019 Sales to Employees; Imposition on either Seller or Purchaser; Reduction of Interest Assessment for Delay
19-15 19-15 Rulings of the Tax Commissioner 03/06/2019 Individual Exemption for Indian's Income from Employment on Reservation
19-16 19-16 Rulings of the Tax Commissioner 03/21/2019 Individual Net Operating Loss (NOL); NOL Deduction (NOLD) Carryback and Virginia NOL Modifications
Credit for Tax Paid to Another State - Maryland
19-17 19-17 Rulings of the Tax Commissioner 03/21/2019 Federal and State Employee Subtraction: Independent Contractor is Not Eligible
19-18 19-18 Rulings of the Tax Commissioner 03/21/2019 Credit for Tax Paid to Another State - Arkansas
19-19 19-19 Rulings of the Tax Commissioner 03/26/2019 Residency - Actual Resident of Virginia; Failure to Prove Domicile Change
Retirement Income Subtraction - IRA Rollover Distribution; Burden of Proof is on Taxpayer
19-2 Tax Bulletins 02/25/2019 The effect of the Veterans Benefits and Transition Act of 2018 on Individual Virginia Income Tax Returns
19-2 19-2 Rulings of the Tax Commissioner 01/25/2019 Filing requirements and nexus - activities conducted by an operator of an internet website.
19-20 19-20 Rulings of the Tax Commissioner 03/26/2019 Part-Year Residents - Timing of Retirement Distribution Loan Repayment
19-21 19-21 Rulings of the Tax Commissioner 03/26/2019 Taxability of Income
Assessments - Payment by the U.S. Treasury
19-22 19-22 Rulings of the Tax Commissioner 03/26/2019 Prepaid Tuition Contracts and College Savings Trust Accounts Deduction - Contribution Carryovers (ABLE Account)
19-23 19-23 Rulings of the Tax Commissioner 04/08/2019 Research and Development Exemption - Pharmaceutical and Vaccine Research
19-24 19-24 Rulings of the Tax Commissioner 04/08/2019 Intercompany Transactions - Sales
Electronic Delivery of Software - Minimum Documentation
Credit for Tax Paid in Another State - Value Added Tax (VAT)
19-25 19-25 Rulings of the Tax Commissioner 04/08/2019 Resale Exemption - True Object Test: Real v. Tangible Property
Exemption Certificates - Government Exemption Certificate
Pollution Control Exemption - Certification Requirements
19-26 19-26 Rulings of the Tax Commissioner 04/08/2019 Exemption Certificates- Requirements for Good Faith Acceptance
Purchases of Assets - Cash Rebates and Shipment Destination
Penalty - Compliance Ratio Computation
19-27 19-27 Rulings of the Tax Commissioner 04/08/2019 Itemized Deduction for Business Expenses - Record Requirements
19-28 19-28 Rulings of the Tax Commissioner 04/08/2019 Administration - Period of Limitations for Filing for a Redetermination of an Appeal
Residency - Failure to Abandon Virginia Domicile
19-29 19-29 Rulings of the Tax Commissioner 04/08/2019 Return Filing Requirements - Individual with Illness or Disability
Statute of Limitations for Refunds
19-3 PD 19-12 Tax Bulletins 03/06/2019 Second Quarter Interest Rates for 2019