Document # Public Document # Document Type Date Issued Description
22-126 22-126 Rulings of the Tax Commissioner 08/10/2022 Administration: Tax Treaty - Canada
Residency: Domicile - Taxpayer established new domicile
22-127 22-127 Rulings of the Tax Commissioner 08/10/2022 Deduction: Itemized - Legal Expenses
22-128 22-128 Rulings of the Tax Commissioner 08/10/2022 Subtraction: Retirement income - Pensions, IRA, 401(k), 403(b), 457 Plans
22-125 22-125 Rulings of the Tax Commissioner 08/03/2022 Administration : Appeal - 90 Day Period of Limitations to File
Return - Requirement to file - Frivolous Claim To Evade Tax
22-122 22-122 Rulings of the Tax Commissioner 08/03/2022 Statute of Limitations - Taxpayer did not file a timely appeal
22-123 22-123 Rulings of the Tax Commissioner 08/03/2022 Tangible Personal Property: Appeals - Jurisdiction
22-124 22-124 Rulings of the Tax Commissioner 08/03/2022 Residency ; Domicile - Failure to abandon Virginia domicile
Credit : Tax Paid Other States - Wages earned in another state
22-117 22-117 Rulings of the Tax Commissioner 07/21/2022 Exemptions: Computer Software
Deductions: Out-of-State
22-118 22-118 Rulings of the Tax Commissioner 07/21/2022 Pass-Through Entity (PTE): Withholding - Individual Retirement Account (IRA)
22-119 22-119 Rulings of the Tax Commissioner 07/21/2022 Residency: Domicile - Successful Domicile Change
22-120 22-120 Rulings of the Tax Commissioner 07/21/2022 Administration: Appeal - Jurisdiction, Pending More Than One Year, Subsequent Negotiations
22-113 22-113 Rulings of the Tax Commissioner 06/21/2022 Administration: Appeal - Process for Refund Claims, Jurisdiction
22-112 22-112 Rulings of the Tax Commissioner 06/09/2022 Administration; Assessment - Official Notice, Appeals - 90 Day Period of Limitations
22-109 22-109 Rulings of the Tax Commissioner 06/09/2022 Administration : Statute of Limitations - Amended Return Refund, Correction or Audit by Another State
22-110 22-110 Rulings of the Tax Commissioner 06/09/2022 Residency: Domicile - Burden To Establish Change
22-111 22-111 Rulings of the Tax Commissioner 06/09/2022 Residency: Domicile - Failure to Establish New Domicile, Reciprocity - Dual Residency with Maryland
Credit: Out-Of-State - Maryland
22-108 22-108 Rulings of the Tax Commissioner 06/09/2022 Administration : Documentation - Required Taxpayer Records, Failure to Provide Information During Audit
22-105 22-105 Rulings of the Tax Commissioner 06/01/2022 Subtraction: Disallowed Out-of-State Severance and Vacation Pay
22-100 22-100 Rulings of the Tax Commissioner 06/01/2022 Exemption: Labor Charges; Sales to Government Entities - Tax assessed for lump sum billing charges and sales not substantiated by exemption certifucates
22-106 22-106 Rulings of the Tax Commissioner 06/01/2022 Residency: Domicile - Military Spouse
22-101 22-101 Rulings of the Tax Commissioner 06/01/2022 Exemption : Certificates - Failure to obtain an exemption certificate at the time of sale; Services - taxable services in connection with the sale of tangible personal property
Administration : Audit Methodology - Sampling Technique, Burden of Proof
22-107 22-107 Rulings of the Tax Commissioner 06/01/2022 Subtraction: Moving Expenses - Tax Cuts and Jobs Act
22-104 22-104 Rulings of the Tax Commissioner 06/01/2022 Classification: Contractor - Business Service, Wholesale; Multiple Businesses
22-99 22-99 Rulings of the Tax Commissioner 06/01/2022 Exemption : Media - Direct mailing, Printing, Services, Out of state printer sending direct mail to end users in Virginia
22-8 22-102 Tax Bulletins 05/31/2022 Virginia's Interest Rates will Change for the Third Quarter of 2022