22-60 |
22-60 |
Rulings of the Tax Commissioner |
04/05/2022 |
Administration : Returns - Filing Requirements; Overpayments - Credits to Estimated Payments |
22-64 |
22-64 |
Rulings of the Tax Commissioner |
04/05/2022 |
Subtractions : Capital Gain from Investment in Qualified Technology Business - Statutory Requirements, Annual Revenue Limitation |
22-55 |
22-55 |
Rulings of the Tax Commissioner |
03/30/2022 |
Nexus : Activities - Online (Banner) Advertising, Related Entity Activity |
22-56 |
22-56 |
Rulings of the Tax Commissioner |
03/30/2022 |
Collection/Remittance of Tax : Real Property Contractor - Credit for Remitted Tax |
22-57 |
22-57 |
Rulings of the Tax Commissioner |
03/30/2022 |
Purchases : Computer Software - Electronic Delivery, Documentation |
22-54 |
22-54 |
Rulings of the Tax Commissioner |
03/30/2022 |
Deduction : Prepaid Tuition - Contribution Limitations and Carryovers |
22-4 |
22-50 |
Tax Bulletins |
03/23/2022 |
Personal Property Tax: New Class for Certain Types of Motor Vehicles - Automobiles, Passenger Trucks, Motorcycles, Mopeds, All-terrain Vehicles, Campers, Certain Recreational Vehicles, and Vehicles Adapted For Use By The Handicapped |
22-5 |
22-53 |
Tax Bulletins |
03/23/2022 |
Exemptions: Personal Protective Equipment (PPE) related to COVID-19 - Expiration |
22-51 |
22-51 |
Rulings of the Tax Commissioner |
03/22/2022 |
FAGI : Foreign Income Exclusion - United Kingdom; Administration : Penalty and Interest - Waiver for Reasonable Cause |
22-47 |
22-47 |
Rulings of the Tax Commissioner |
03/22/2022 |
Documentation : Statute of Limitations |
22-52 |
22-52 |
Rulings of the Tax Commissioner |
03/22/2022 |
Administration : Appeal - Complete - Basis for Relief; Credit : Tax Paid to a Foreign Country - Germany |
22-48 |
22-48 |
Rulings of the Tax Commissioner |
03/22/2022 |
Taxable Services : Transportation and Delivery Charges - Installation and Assembly, Unloading or Offloading |
22-49 |
22-49 |
Rulings of the Tax Commissioner |
03/22/2022 |
Purchases: Packaging Materials - Warehouse and Repackaging Services |
22-46 |
22-46 |
Rulings of the Tax Commissioner |
03/15/2022 |
Credit : Qualified Equity and Subordinated Debt Investments - Form EDC Deadline |
22-43 |
22-43 |
Rulings of the Tax Commissioner |
03/15/2022 |
Residency : Domicile - Physical Presence Required to Change; Part year - Income Received while Virginia Resident |
22-44 |
22-44 |
Rulings of the Tax Commissioner |
03/15/2022 |
Deduction : Business Expenses - Taxpayer Records, Lack of Documentation |
22-45 |
22-45 |
Rulings of the Tax Commissioner |
03/15/2022 |
Exemption : Certificates - Greater Scrutiny Test |
22-42 |
22-42 |
Rulings of the Tax Commissioner |
03/15/2022 |
BPOL : Classification - Manufacturer - Assembly; Property : Tangible : Machinery and Tools - Manufacturer |
22-39 |
22-39 |
Rulings of the Tax Commissioner |
03/08/2022 |
Administration : Audit - Evaluation of Factors |
22-40 |
22-40 |
Rulings of the Tax Commissioner |
03/08/2022 |
Residency : Part Year; Credit : Tax Paid to Another State - Part Year Residents |
22-37 |
22-37 |
Rulings of the Tax Commissioner |
03/08/2022 |
Administration : Record Requirements - Dealers Failure to Collect & Report, Audit Report - Underreported Sales Markup; Exemptions : Services, Exemption Certificates; Penalty - First Generation Audit |
22-41 |
22-41 |
Rulings of the Tax Commissioner |
03/08/2022 |
Residency : Domicile - Failure to Abandon Virginia Domicile; Administration - Written Advice - Audit Abatement |
22-38 |
22-38 |
Rulings of the Tax Commissioner |
03/08/2022 |
Federal Adjusted Gross Income (FAGI) : Sole Proprietorship - Disregarded Entity; Credit - Agricultural Best Management Practices (BMP) |
22-3 |
22-36 |
Tax Bulletins |
03/04/2022 |
Virginia's Interest Rates Will Change for the Second Quarter of 2022 |
22-2 |
22-35 |
Tax Bulletins |
03/03/2022 |
Virginia Disposable Plastic Bag Tax Enacted in the City of Falls Church |