25-47 |
25-47 |
Rulings of the Tax Commissioner |
04/10/2025 |
Audit : Overpayment Credit Request - Statute of Limitations; Penalty : Compliance - Ratio for 2nd Generation Audit; Amnesty - Eligible Audit Periods |
25-45 |
25-45 |
Rulings of the Tax Commissioner |
04/08/2025 |
Tangible : Appeals - Jurisdiction |
25-43 |
25-43 |
Rulings of the Tax Commissioner |
04/03/2025 |
Valuation : Fair Market Value - Appraisal |
25-44 |
25-44 |
Rulings of the Tax Commissioner |
04/03/2025 |
Residency : Domicile - Failure to establish change; Credit : Tax Paid to Another State - May be eligible |
25-42 |
25-42 |
Rulings of the Tax Commissioner |
04/03/2025 |
Exemption : Disabled Veteran - No Exemption Applies |
25-40 |
25-40 |
Rulings of the Tax Commissioner |
04/02/2025 |
Audit : Statute of Limitations - Expansion of Period to Six Years; Overpayment Credit Request - Timeliness; Penalty : Amnesty - Eligible Audit Periods |
25-41 |
25-41 |
Rulings of the Tax Commissioner |
04/02/2025 |
Exemptions : Certificates - Good Faith; Reasonable Care and Judgement |
25-63 |
25-63 |
Rulings of the Tax Commissioner |
04/02/2025 |
Contractor : Purchases - Mined dirt and sand for use by a contractor |
25-39 |
25-39 |
Rulings of the Tax Commissioner |
03/20/2025 |
Valuation: Fair Market Value - Appraisal |
25-38 |
25-38 |
Rulings of the Tax Commissioner |
03/20/2025 |
Federal Adjusted Gross Income (FAGI): Sole Proprietorship - Cost of Goods Sold; Losses - Investment Losses |
25-1 |
25-37 |
Tax Bulletins |
03/17/2025 |
Virginia's Interest Rates Will Remain The Same For The Second Quarter of 2025 |
25-35 |
25-35 |
Rulings of the Tax Commissioner |
03/14/2025 |
Sampling Technique: Error Factor - Isolated or Unusual Purchase; Sample Base - Determining Appropriate Size; Extrapolating Population Must Be Same As Error Factor Population; Block Sample v Detail- Number of Exceptions; Credit: Tax Paid Other States - Legitimately Imposed with Delivery to Virginia |
25-36 |
25-36 |
Rulings of the Tax Commissioner |
03/14/2025 |
Deduction: Itemized - Inadequate Documentation |
25-32 |
25-32 |
Rulings of the Tax Commissioner |
03/05/2025 |
Income Tax: Domicile - Puerto Rico |
25-33 |
25-33 |
Rulings of the Tax Commissioner |
03/05/2025 |
Residency: Domicile - Intent to Change |
25-34 |
25-34 |
Rulings of the Tax Commissioner |
03/05/2025 |
Residency: Domicile - Intent to Change |
25-30 |
25-30 |
Rulings of the Tax Commissioner |
02/27/2025 |
Taxpayer Records: Documentation - Substitute Information |
25-31 |
25-31 |
Rulings of the Tax Commissioner |
02/27/2025 |
Other Tobacco Products: Whole Leaf Tobacco Wrappers |
25-29 |
25-29 |
Rulings of the Tax Commissioner |
02/27/2025 |
Audit: Period Limitations - Extension; Statute of Limitations; Exemption: Manufacturing - Purchases on Behalf of Affiliated Entity |
25-23 |
25-23 |
Rulings of the Tax Commissioner |
02/18/2025 |
Audit: Incomplete Appeal - No alleged error in assessment |
25-27 |
25-27 |
Rulings of the Tax Commissioner |
02/18/2025 |
Gross Proceeds: Mixed Transaction - Tangible and Real Property ; Audit:Taxpayer Records - Documentation Requirements |
25-24 |
25-24 |
Rulings of the Tax Commissioner |
02/18/2025 |
Administration: Application for Correction - Incomplete |
25-28 |
25-28 |
Rulings of the Tax Commissioner |
02/18/2025 |
Adjudication & Resolution: Application for Correction - Filing Deadline Not Met |
25-25 |
25-25 |
Rulings of the Tax Commissioner |
02/18/2025 |
Administration: Appeals - Not Timely Filed |
25-26 |
25-26 |
Rulings of the Tax Commissioner |
02/18/2025 |
Fabrication: Fabricating Contractor; Dual Role Fabricator; Documentation |