Document # Public Document # Document Type Date Issued Description
81-57 81-57 Rulings of the Tax Commissioner 10/23/1981 Financial Corporation: Apportionment Factor; Sources of Income; Allocation; Business Income
81-22-A 81-22-A Tax Bulletins 11/09/1981 Watercraft Sales and Use Tax Act
81-24 81-24 Tax Bulletins 12/01/1981 Definition for exemption purposes
82-7 82-7 Tax Bulletins 01/01/1982 Change in State Interest Rates
82-1 82-1 Rulings of the Tax Commissioner 01/01/1982 Individual Income Tax 1981 Legislative Changes
82-3 82-3 Rulings of the Tax Commissioner 01/12/1982 Validity of foreign divorce decrees
82-5 82-5 Rulings of the Tax Commissioner 01/13/1982 Domestic International Sales Company
82-6 82-6 Rulings of the Tax Commissioner 01/14/1982 Gratuity charges on meals
82-10 82-10 Rulings of the Tax Commissioner 01/25/1982 Reservation System utilized by hotels.
82-8 82-8 Rulings of the Tax Commissioner 01/25/1982 Systems providing stock quotations.
82-9 82-9 Rulings of the Tax Commissioner 01/25/1982 Audit assessment
82-1 82-7A Tax Bulletins 01/25/1982 Individual Income Tax:1981 Legislative Changes
82-7 82-7 Rulings of the Tax Commissioner 01/25/1982 Change in State Interest Rates
82-11 82-11 Rulings of the Tax Commissioner 01/26/1982 Corporate Officer liability.
82-12 82-12 Rulings of the Tax Commissioner 02/01/1982 Leases, cold storage warehouses
82-13 82-13 Rulings of the Tax Commissioner 02/17/1982 Combined return for all affiliates doing business in Virginia
82-15 82-15 Rulings of the Tax Commissioner 02/22/1982 760-C underpayment penalty for not filing estimated tax returns
82-16 82-16 Rulings of the Tax Commissioner 03/01/1982 Gratuity policy
82-17 82-17 Rulings of the Tax Commissioner 03/04/1982 Domestic International Sales Corporations
82-19 82-19 Rulings of the Tax Commissioner 03/12/1982 Foreign tax paid on foreign source dividends
82-18 82-18 Rulings of the Tax Commissioner 03/12/1982 A compliance ratio which is acceptable for a fourth generation audit.
82-20 82-20 Rulings of the Tax Commissioner 03/15/1982 Statute of Limitations, lost refund check
82-21 82-21 Rulings of the Tax Commissioner 03/19/1982 Fuel and supplies used to maintain a controlled environment
82-24 82-24 Rulings of the Tax Commissioner 03/19/1982 Disallowance of credit on your amended individual income tax
82-25 82-25 Rulings of the Tax Commissioner 03/19/1982 Continental Telephone Company of Virginia v. The Commonwealth of Virginia